Authorizes the Congregation Divrei Chaim to receive retroactive real property tax exempt status for the 2023, 2024, 2025 assessment rolls and all of the 2023-2024, 2024-2025, and 2025-2026 school taxes for two parcels of land located at 67 and 71 College Road in Monsey.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A11248
SPONSOR: Brabenec TITLE OF BILL:
An act authorizing the Congregation Divrei Chaim to receive retroactive
real property tax exempt status
SUMMARY OF PROVISIONS:
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 Divrei Chaim, an application for exemption from real
property taxes pursuant to section 430 of the real property tax law with
respect to the 2023, 2024 and 2025 assessment rolls, and all of
2023-2024, 2024-2025, and 2025-2026 school taxes for the parcel conveyed
to such organization, with such parcels being located at 67 and 71
College Road, in the village of Monsey, town of Ramapo otherwise known
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 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 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, penalties, interest or tax liens remaining
unpaid.
PURPOSE:
The bill would provide a tax exemption for the years 2023, 2024, and
2025 for the address known as 67 & 71 College Road, Monsey, NY 10952.
The Office of the Assessor in the Town of Ramapo does not object to the
enactment of legislation granting a retroactive exemption for the years
stated above.
LEGISLATIVE HISTORY:
New Bill
FISCAL IMPLICATIONS:
None
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
11248
IN ASSEMBLY
May 1, 2026
___________
Introduced by M. of A. BRABENEC -- read once and referred to the Commit-
tee on Real Property Taxation
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
