Authorizes the Tovas Dovid Community Kollel, Inc. to receive retroactive real property tax exempt status

2025 Regular Session Introduced by Bill Weber

Authorizes retroactive real property tax exemption for Tovas Dovid Community Kollel, Inc. on 16-18 Kuperman Lane, Rockland, with potential refunds and tax roll corrections if appro

RETURNED TO SENATE

Summary of Bill S. 9989 (2025-2026) – New York

Purpose

authorizes retroactive real property tax exemption for Tovas Dovid Community Kollel, Inc. for specific parcels in Rockland County, enabling the organization to receive property tax exemption refunds or corrections for prior tax periods if certain conditions are met.

Key provisions and changes

Retroactive exemption eligibility window

The Rockland County assessor is authorized to accept an exemption application for real property taxes under Real Property Tax Law § 430 for:
The 2023, 2024, and 2025 assessment rolls, and
The school tax periods corresponding to 2023-2024, 2024-2025, and 2025-2026 school years.
Applies to the parcel located at:
16 and 18 Kuperman Lane, Village of Monsey, Town of Ramapo, Rockland County
Tax map (section 49.14, block 1, lot 56 and 49.14-1-57)

Review and timing

If accepted, the exemption application shall be reviewed as if it were received on or before the respective taxable status dates for the applicable rolls.

Discretionary grant of exemption

If the assessor determines the organization would have been entitled to the exemption had it acquired the property and filed by the proper taxable status date, the Rockland County legislature must approve the exemption.
Upon approval, the exemption can be granted from all taxation, and corrections can be made to the subject tax rolls.

Refunds and cancellations

If the organization has already paid taxes for the subject rolls, the governing body or tax department may in its sole discretion:
Refund those taxes paid, and
Cancel any remaining taxes, fines, penalties, interest, or tax liens.

Effective date

The act takes effect immediately.

Who/what is affected

Entity: Tovas Dovid Community Kollel, Inc.

Property: Real property at 16 and 18 Kuperman Lane, Monsey, Town of Ramapo, Rockland County.

Tax rolls affected: 2023, 2024, 2025 assessment rolls; 2023-2024, 2024-2025, 2025-2026 school tax rolls.

Governing bodies involved: Rockland County assessor (administrative process) and Rockland County legislature (authorization for exemption).

Procedural and timeline aspects

Introduction and committee path: Introduced April 21, 2026; referred to the Senate Local Government Committee.

Recent actions: Committee discharged May 28, 2026 and referred to Rules; scheduled for third reading as of that date.

Effective date: Immediate upon enactment.

Notes

The bill provides a mechanism to grant a retroactive property tax exemption, potentially resulting in refunds of taxes already paid and adjustments to the tax rolls, contingent on a determination that the organization would have qualified if the exemption had been sought in a timely manner and subject to legislative approval.

It does not create a general exemption but targets a specific parcel and organization with retroactive relief aligning to statutory timelines and local approvals.