NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10434B
SPONSOR: Rules (McGowan) TITLE OF BILL:
An act authorizing Kolel Rachmistrivka to receive retroactive real prop-
erty tax exempt status
PURPOSE OR GENERAL IDEA OF BILL:
To authorize the assessor of the Town of Ramapo to accept an application
for exemption from real property taxes with respect to the 2024 - 2025
school taxes and all of the 2025 general taxes for Kolel Rachmistrivka.
SUMMARY OF PROVISIONS:
Section 1. Authorizes the assessor of the town of Ramapo to accept 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 assess-
ment rolls all of the 2024-2025 school taxes and all of the 2025 general
taxes for the parcel conveyed to such organization located at 2 Hopal
Lane, hamlet of Monsey, town of Ramapo, county of Rockland, otherwise
known as Rockland county parcel ID section 56.07 block 4 lot 38.
Section 2. Sets the effective date.
JUSTIFICATION:
Kolel Rachmistrivka is a not for profit tax exempt organization that
owns real property located in Rockland County at 2 Hopal Lane, hamlet of
Monsey, town of Ramapo.
PRIOR LEGISLATIVE HISTORY:
New Bill
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
Unknown
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
10434--B
IN ASSEMBLY
May 24, 2024
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. McGowan) --
read once and referred to the Committee on Real Property Taxation --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee -- again reported from said committee
with amendments, ordered reprinted as amended and recommitted to said
committee
AN ACT authorizing Kolel Rachmistrivka to receive retroactive real prop-
erty 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 town of Ramapo is hereby authorized to accept from
3 Kolel Rachmistrivka an application for exemption from real property
4 taxes pursuant to section 420-a of the real property tax law with
5 respect to the 2021, 2022 and 2023 assessment rolls for the parcel
6 conveyed to such organization located at 2 Hopal Lane, hamlet of Monsey,
7 town of Ramapo, county of Rockland, otherwise known as Rockland county
8 parcel ID section 56.07 block 4 lot 38. If accepted, the application
9 shall be reviewed as if it had been received on or before the taxable
10 status date established for such roll.
11 If satisfied that such organization would otherwise be entitled to
12 such exemption if such organization had filed an application for
13 exemption by the appropriate taxable status date, the assessor, upon
14 approval by the town board of Ramapo, may make appropriate correction to
15 the subject rolls. If such exemption is granted and such organization,
16 therefore, shall have paid any tax with respect to the subject rolls,
17 the applicable governing body or tax department may, in its sole
18 discretion, provide for the refund of those taxes paid and cancel those
19 taxes, fines, penalties, liens or interest remaining unpaid.
20 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15614-05-4
