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Senate Bill S10223A

2025-2026 Legislative Session

Authorizes the South End Children's Cafe to file an application for a retroactive real property tax exemption with the city of Albany assessor

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Current Bill Status - Passed Senate & Assembly

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Bill Amendments

2025-S10223 - Details

See Assembly Version of this Bill:
A11357
Law Section:
Real Property Taxation

2025-S10223 - Summary

Authorizes the South End Children's Cafe Inc. to file an application for a retroactive real property tax exemption with the city of Albany assessor for all applicable taxes from the 2025-2026 assessment rolls.

2025-S10223 - Sponsor Memo

2025-S10223 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10223
 
                             I N  S E N A T E
 
                                May 7, 2026
                                ___________
 
 Introduced  by  Sen.  FAHY  --  read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to authorize the South End Children's Cafe to file an application
   for a retroactive real property tax exemption with the city of  Albany
   assessor
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any other provision of law to the contrary,
 the assessor of the city of Albany in the county  of  Albany  is  hereby
 authorized to accept from South End Children's Cafe Inc., an application
 for  exemption from real property taxes pursuant to section 420-a of the
 real property tax law with respect to the 2025-2026 assessment rolls for
 the parcels owned by such organization, with such parcels being  located
 at 33 Rensselaer Street, in the City of Albany, otherwise known as Alba-
 ny  county  tax  map,  section 76.66, block 1, lot 2.1. If accepted, the
 application shall be reviewed as if it had been received  on  or  before
 the taxable status dates established for such rolls.
   If  satisfied  that  such  organization would otherwise be entitled to
 such exemption if such organization had acquired  the  subject  property
 and filed an application for exemption by the appropriate taxable status
 date,  the  assessor,  upon  approval  by  the common council, may grant
 exemption from all taxation beginning on the date of the  conveyance  of
 such  parcel  to  such organization, and make appropriate corrections to
 the subject rolls. If such exemption is granted  and  such  organization
 therefore shall have paid any tax with respect to the subject rolls, the
 governing  body  or  tax department may, in its sole discretion, provide
 for the refund of those taxes paid and cancel any taxes,  fines,  penal-
 ties, interest or tax liens remaining unpaid.
   § 2. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15714-01-6

2025-S10223A (ACTIVE) - Details

See Assembly Version of this Bill:
A11357
Law Section:
Real Property Taxation

2025-S10223A (ACTIVE) - Summary

Authorizes the South End Children's Cafe Inc. to file an application for a retroactive real property tax exemption with the city of Albany assessor for all applicable taxes from the 2025-2026 assessment rolls.

2025-S10223A (ACTIVE) - Sponsor Memo

2025-S10223A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                 10223--A
 
                             I N  S E N A T E
 
                                May 7, 2026
                                ___________
 
 Introduced  by  Sen.  FAHY  --  read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to authorize the South End Children's Cafe to file an application
   for a retroactive real property tax exemption with the city of  Albany
   assessor

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any other provision of law to the contrary,
 the assessor of the city of Albany in the county  of  Albany  is  hereby
 authorized to accept from South End Children's Cafe Inc., an application
 for  exemption  from  school  taxes  and real property taxes pursuant to
 section 420-a of the real property tax law with respect to the 2025-2026
 assessment rolls for the parcels owned by such organization,  with  such
 parcels  being  located  at 33 Rensselaer Street, in the City of Albany,
 otherwise known as Albany county tax map, section 76.66,  block  1,  lot
 2.1.  If  accepted,  the application shall be reviewed as if it had been
 received on or before the taxable  status  dates  established  for  such
 rolls.
   If  satisfied  that  such  organization would otherwise be entitled to
 such exemption if such organization had acquired  the  subject  property
 and filed an application for exemption by the appropriate taxable status
 date,  the  assessor,  upon  approval  by  the common council, may grant
 exemption from all taxation beginning on the date of the  conveyance  of
 such  parcel  to  such organization, and make appropriate corrections to
 the subject rolls. If such exemption is granted  and  such  organization
 therefore shall have paid any tax with respect to the subject rolls, the
 governing  body  or  tax department may, in its sole discretion, provide
 for the refund of those taxes paid and cancel any taxes,  fines,  penal-
 ties, interest or tax liens remaining unpaid.
   § 2. This act shall take effect immediately.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15714-03-6

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