Authorizes Yeshivas Nachlas Sofrim to receive retroactive real property tax exempt status

This bill allows Yeshivas Nachlas Sofrim Inc. to retroactively receive real property tax exemption for its Ramapo, New York property (66 Highview Road) for the 2022-2023 tax years. It authorizes the town assessor to accept a late exemption application and, if approved, correct the tax rolls to refund taxes paid plus cancel related penalties and interest. The bill directly affects only this specific religious school and the town of Ramapo's tax collection process, enabling a correction to past tax assessments.