Authorizes Kolel Rachmistrivka to file an application for exemption from real property taxes

This bill allows the Kolel Rachmistrivka, a religious organization in Monsey, to apply for a real property tax exemption for a specific building it owns. The legislation authorizes the town assessor to review and approve this application for the 2021, 2022, and 2023 tax years, treating it as if it had been submitted on time. If approved, the town board can correct the tax records, and any taxes already paid by the organization may be refunded or canceled at the discretion of local officials. The law takes effect immediately upon signing.