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

2025 Regular Session Introduced by Karl Brabenec

Allows retroactive real property tax exemption for Congregation Divrei Chaim on two Monsey parcels for 2023-2026, with possible refunds and corrected tax rolls.

SUBSTITUTED BY S10134

Summary of Bill A 11248 (2025-2026, New York)

Purpose and intent

The bill authorizes retroactive real property tax exemption for Congregation Divrei Chaim for certain parcels in Rockland County, specifically affecting tax rolls from 2023 through 2026.

The central aim is to permit the Rockland County assessor to accept and review an exemption application for real property taxes under section 430 of the Real Property Tax Law (RPTL) as if the organization had timely filed by the appropriate taxable status dates.

Key provisions and changes

Scope of exemption request: Congregation Divrei Chaim may submit an application for exemption from real property taxes for the following parcels:

67 College Road, Village of Monsey, Town of Ramapo
71 College Road, Village of Monsey, Town of Ramapo
Rockland County tax map: section 49.18, block 1, lot 27 (parcel at 67 College Road)
Rockland County tax map: section 49.18, block 1, lot 26 (parcel at 71 College Road)

Tax years covered: The exemption would apply retroactively to the 2023, 2024, and 2025 assessment rolls and to all school taxes for the 2023-2024, 2024-2025, and 2025-2026 school years.

Review and eligibility: If the assessor is satisfied that the organization would have been entitled to the exemption had it acquired the property and filed by the appropriate taxable status date, the assessor (with approval from the Rockland County Legislature) may grant the exemption and correct the subject rolls accordingly.

Post-grant effects: If an exemption is granted after taxes were paid, the governing body or tax department may, at its discretion, refund those taxes and cancel any remaining taxes, fines, penalties, interest, or tax liens.

Authority and timing: The act provides the statutory authorization for retroactive relief and immediate effect upon enactment.

Who is affected

Congregation Divrei Chaim: Potentially eligible for retroactive real property tax exemption on the specified parcels.

Rockland County assessor and Rockland County Legislature: Responsible for processing the exemption application, reviewing eligibility, approving exemption, issuing corrected rolls, and determining any refunds.

Taxpayers and taxing districts in the affected parcels: Could see changes in tax liabilities, refunds, or adjustments resulting from the exemption.

Procedural and timeline aspects

Effective date: The act takes effect immediately upon enactment.

Application process: The bill allows the assessor to accept an exemption application after the taxable status dates, but only if it would have been entitled earlier; the process then follows standard RPTL exemptions with county legislative approval.

Review standards: The decision hinges on whether the organization would have qualified if it had complied by the appropriate taxable status date, with retroactive correction of rolls if approved.

Notable context

The bill explicitly provides a pathway to retroactively grant tax exemption status, rather than requiring a purely prospective exemption. It includes potential tax refunds and cancellation of penalties if taxes were previously paid on the affected parcels.

Sponsored by Assemblymember Brabenec (Co-sponsor: Karl Brabenec).

If you’d like, I can add a plain-language example of how the retroactive exemption would operate in practice (including potential refunds and roll corrections).