Authorizes the assessor of the town of Ramapo to accept an application for a real property tax exemption from Lev Teen Center

This bill (S 8162) authorizes the town of Ramapo assessor to accept a late application for a property tax exemption from Lev Teen Center, a youth organization. It specifically applies to their property at 161 Viola Road in Suffern, covering all 2022-2023 school and general taxes. If approved, the exemption would allow the organization to receive refunds for taxes paid on that property during those years, with corrections to tax records retroactive to the original deadline. The bill does not create new tax rules but enables a specific organization to access an existing exemption process retroactively.