S T A T E O F N E W Y O R K
________________________________________________________________________
10653
I N S E N A T E
June 3, 2026
___________
Introduced by Sen. SCARCELLA-SPANTON -- read twice and ordered printed,
and when printed to be committed to the Committee on Rules
AN ACT in relation to authorizing the Chabad of Sea Gate 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:
Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the county of Kings is hereby authorized to accept from
the Chabad of Sea Gate an application for exemption from real property
taxes pursuant to section 420-a of the real property tax law with
respect to the 2024--2025 assessment roll for the 2024--2025 school
taxes and the 2025 general taxes for the parcel owned by such organiza-
tion located at 2930 West 37th Street, in the borough of Brooklyn, coun-
ty of Kings, city and state of New York. If accepted, the application
shall be reviewed as if it had been received on or before the taxable
status date established for such roll.
If satisfied that such organization would otherwise be entitled to
such exemption if such organization had filed an application for
exemption by the appropriate taxable status date, the assessor, upon
approval by the New York City Council, may make appropriate correction
to the subject rolls. If such exemption is granted and such organiza-
tion, therefore, shall have paid any tax with respect to the subject
rolls, the applicable governing body or tax department may, in its sole
discretion, provide for the refund of those taxes paid and cancel those
taxes, fines, penalties, liens or interest 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.
LBD16071-02-6