Authorizes the Congregation Divrei Chaim to receive retroactive real property tax exempt status

S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          11248

                                  I N  A S S E M B L Y

                                       May 1, 2026
                                       ___________

        Introduced by M. of A. BRABENEC -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN  ACT authorizing the Congregation Divrei Chaim to receive retroactive
          real property tax exempt status

          THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
        BLY, DO ENACT AS FOLLOWS:

     1    Section 1. Notwithstanding any other provision of law to the contrary,
     2  the  assessor  of  the county of Rockland is hereby authorized to accept
     3  from Congregation Divrei Chaim, an application for exemption  from  real
     4  property taxes pursuant to section 430 of the real property tax law with
     5  respect  to  the  2023,  2024  and  2025  assessment  rolls,  and all of
     6  2023-2024, 2024-2025, and 2025-2026 school taxes for the parcel conveyed
     7  to such organization, with such parcels  being  located  at  67  and  71
     8  College  Road,  in the village of Monsey, town of Ramapo otherwise known
     9  as Rockland county tax map section 49.18, block 1, lot  27  and  section
    10  49.18,  block  1,  lot  26, respectively.   If accepted, the application
    11  shall be reviewed as if it had been received on or  before  the  taxable
    12  status dates established for such rolls.
    13    If  satisfied  that  such  organization would otherwise be entitled to
    14  such exemption if such organization had acquired  the  subject  property
    15  and filed an application for exemption by the appropriate taxable status
    16  date,  the  assessor,  upon approval by the Rockland county legislature,
    17  may grant exemption from all taxation and make  appropriate  corrections
    18  to  the  subject rolls.  If such exemption is granted and such organiza-
    19  tion therefore shall have paid any  tax  with  respect  to  the  subject
    20  rolls, the governing body or tax department may, in its sole discretion,
    21  provide  for the refund of those taxes paid and cancel any taxes, fines,
    22  penalties, interest or tax liens remaining unpaid.
    23    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15729-01-6