S T A T E O F N E W Y O R K
________________________________________________________________________
9971
I N S E N A T E
April 20, 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 Atzei 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:
Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the county of Rockland is hereby authorized to accept
from Congregation Atzei Chaim, an application for exemption from real
property taxes pursuant to section 430 of the real property tax law with
respect to the 2023 and 2024 assessment rolls, and all of 2023-2024
school taxes for the parcel conveyed to such organization, with such
parcel being located at 9 Sumter Road, in the village of Airmont, other-
wise known as Rockland county tax map section 61.08, block 1, lot 26. 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 Rockland county legislature,
may grant exemption from all taxation and make appropriate corrections
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 governing body or tax department may, in its sole discretion,
provide for the refund of those taxes paid and cancel any taxes, fines,
penalties, 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.
LBD15603-01-6