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A 11134

Authorizes the Congregation Atzei Chaim to receive retroactive real property tax exempt status

2025 Regular Session Introduced by Karl Brabenec

Allows retroactive real property tax exemption for Congregation Atzei Chaim on 9 Sumter Road, Airmont, for 2023-2024 rolls and school taxes, pending legislative approval and possib

REFERRED TO REAL PROPERTY TAXATION
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Bill Summary · A 11134

Bill Summary: A 11134 (2025-2026, New York) – Retroactive Real Property Tax Exemption for Congregation Atzei Chaim

Overview

  • Jurisdiction: New York
  • Session: 2025-2026
  • Introduced By: Assembly Member Brabenec (with co-sponsor Karl Brabenec)
  • Committee: Real Property Taxation
  • Date Introduced: April 24, 2026
  • Status: Referred to Real Property Taxation

Purpose and Intent

The bill authorizes the Rockland County assessor to accept and process a retroactive real property tax exemption application for Congregation Atzei Chaim. The exemption would apply to the property located at 9 Sumter Road, Airmont (Rockland County tax map section 61.08, block 1, lot 26) for the 2023 and 2024 assessment rolls, and for all 2023-2024 school taxes. If the organization would have qualified for the exemption had it timely filed on or before the applicable taxable status dates, the assessor may grant the exemption retroactively, subject to approval by the Rockland County Legislature.

Key Provisions

  • Retroactive Filing Authority: The Rockland County assessor is authorized to accept an exemption application for real property tax under RPPTL §430 for 2023 and 2024 tax assessment rolls, plus all 2023-2024 school taxes, for the specified parcel.
  • Timing and Treatment: If the application is accepted, it will be reviewed as if received on or before the taxable status dates for the respective rolls.
  • Eligibility Determination: If the assessor finds that Congregation Atzei Chaim would have been entitled to the exemption had it acquired the property and filed timely, the assessor may grant the exemption.
  • Approval Requirement: Any retroactive exemption grant requires approval by the Rockland County Legislature.
  • Tax Refunds and Adjustments: If the exemption is granted after taxes were paid, the governing body or tax department may (in its sole discretion) provide refunds of paid taxes and cancel any remaining unpaid taxes, fines, penalties, interest, or tax liens related to the subject rolls.
  • Property Subject: 9 Sumter Road, Airmont, Rockland County, tax map section 61.08, block 1, lot 26.

Affected Parties and Impacts

  • Congregation Atzei Chaim: Potential retroactive exemption from real property taxes for 2023-2024 and corresponding school taxes for the specified parcel.
  • Rockland County Assessor and Legislature: Responsible for accepting the retroactive application, reviewing eligibility as if timely, granting the exemption (with legislative approval), and determining any tax refunds or adjustments.
  • Taxpayers and Tax Rolls: Possible reductions in tax revenue for the affected parcels; potential refunds if previously paid taxes are returned.

Procedural and Timeline Aspects

  • Effective Date: Immediate upon enactment.
  • Process Flow:
    1. Assessor may accept a retroactive exemption application for the 2023-2024 rolls and school taxes.
    2. Review conducted as if filed by the applicable taxable status dates.
    3. If eligible, exemption granted with Rockland County Legislature approval.
    4. Possible refunds or cancellation of outstanding taxes, fines, penalties, interest, or liens at the discretion of the local governing body or tax department.
  • Autonomy and Discretion: The bill grants the assessor a pathway to recognize eligibility retroactively, contingent on legislative approval and discretionary refunds/adjustments.

Notes

  • The bill is narrowly tailored to a single property (9 Sumter Road, Airmont) and a specific historical window (calendar years 2023 and 2024; 2023-2024 school taxes).
  • It creates a retroactive remedy rather than establishing a generalized retroactive exemption framework.

If you’d like, I can provide a one-page explainer for community members or a side-by-side comparison with standard exemption procedures.

Compiled from official sources — confirm details with the bill’s official record.

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