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
        ________________________________________________________________________

                                          10134

                                    I N  S E N A T E

                                     April 30, 2026
                                       ___________

        Introduced  by  Sen.  WEBER  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        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