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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A11357A
SPONSOR: Rules (Romero) PURPOSE OR GENERAL IDEA OF BILL:
This legislation will authorize the South End Children's Cafe to file an
application for a retroactive real property tax exemption and school tax
exemption with the city of Albany assessor
SUMMARY OF PROVISIONS:
Section 1 of the bill authorizes the Assessor in the City of Albany to
accept an application for an exemption from the South End Children's Caf
and if accepted, authorizes the Common Council to grant an 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.
Section 2 states the act shall take effect immediately.
JUSTIFICATION:
South End Children's Caf is a not-for-profit tax-exempt organization
that recently acquired property in the City of Albany. Existing law
authorizes tax exemptions to be granted after the taxable status date
has passed if thereafter a bill is chaptered authorizing an assessor to
accept the late application.
PRIOR LEGISLATIVE HISTORY:
New Bill
FISCAL IMPLICATIONS:
None.
EFFECTIVE DATE:
This act shall take effect immediately
STATE OF NEW YORK
________________________________________________________________________
11357--A
IN ASSEMBLY
May 13, 2026
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Romero) --
read once and referred to the Committee on Real Property Taxation --
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:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 the assessor of the city of Albany in the county of Albany is hereby
3 authorized to accept from South End Children's Cafe Inc., an application
4 for exemption from school taxes and real property taxes pursuant to
5 section 420-a of the real property tax law with respect to the 2025-2026
6 assessment rolls for the parcels owned by such organization, with such
7 parcels being located at 33 Rensselaer Street, in the City of Albany,
8 otherwise known as Albany county tax map, section 76.66, block 1, lot
9 2.1. If accepted, the application shall be reviewed as if it had been
10 received on or before the taxable status dates established for such
11 rolls.
12 If satisfied that such organization would otherwise be entitled to
13 such exemption if such organization had acquired the subject property
14 and filed an application for exemption by the appropriate taxable status
15 date, the assessor, upon approval by the common council, may grant
16 exemption from all taxation beginning on the date of the conveyance of
17 such parcel to such organization, and make appropriate corrections to
18 the subject rolls. If such exemption is granted and such organization
19 therefore shall have paid any tax with respect to the subject rolls, the
20 governing body or tax department may, in its sole discretion, provide
21 for the refund of those taxes paid and cancel any taxes, fines, penal-
22 ties, 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.
LBD15714-02-6
