NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A8448
SPONSOR: Paulin
 
TITLE OF BILL:
An act authorizing the Chai Center to file an application for retroac-
tive real property tax exemption
 
PURPOSE OR GENERAL IDEA OF BILL:
To allow the Chai Center to file an application for retroactive real
property tax exemption for the 2021-2022 assessment roll.
 
SUMMARY OF PROVISIONS:
Section 1 gives authorization to the assessor of the town of . East-
chester to accept an application for exemption from The Chai Center.
Section 2 provides the effective date.
 
JUSTIFICATION:
This legislation was requested by the Chai Center, a not-for-profit
organization that has been using the property located at 455 White
Plains Road exclusively for religious purposes as a synagogue since its
purchase on March 30, 2022. The purchase and use occurred after the
tax-exempt status filing deadline for 2021-2022 of July 2, 2021. Prior
to purchasing the property at 455 White Plains Road, the synagogue rent-
ed space elsewhere.
Having purchased the property after the tax exemption filing deadline of
July 2, 2021, the Chai Center now seeks a retroactive tax exemption for
the 2021-2022 assessment roll and authorization for the Town of East-
chester to accept an application for exemption from payment of taxes for
2021-2022 school taxes and 2022 general taxes, to refund those taxes
paid, and to cancel any taxes, fines, penalties, liens or interest
remaining unpaid.
 
PRIOR LEGISLATIVE HISTORY:
New bill
 
FISCAL IMPLICATIONS:
None
 
EFFECTIVE DATE:
Immediately
STATE OF NEW YORK
________________________________________________________________________
8448
2023-2024 Regular Sessions
IN ASSEMBLY
December 29, 2023
___________
Introduced by M. of A. PAULIN -- read once and referred to the Committee
on Real Property Taxation
AN ACT authorizing the Chai Center to file an application for retroac-
tive real property tax exemption
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 town of Eastchester, in the county of Westchester,
3 is hereby authorized to accept from the Chai Center, a not-for-profit
4 organization, an application for exemption from real property taxes
5 pursuant to section 420-a of the real property tax law for the 2021-2022
6 assessment roll for all of the 2021-2022 school taxes and all of the
7 2022 general taxes for the parcel located at 455 White Plains Road, in
8 the town of Eastchester, county of Westchester, otherwise known as West-
9 chester county parcel ID section 44 block 2 lot 11. If accepted, the
10 application shall be reviewed as if it has been received on or before
11 the taxable status date established for such roll.
12 If satisfied that the Chai Center would otherwise be entitled to such
13 exemption if the organization had filed an application for such
14 exemption on or before the appropriate taxable status date, the assessor
15 of the town of Eastchester, upon approval by the town board of the town
16 of Eastchester, may grant exemption from taxation with respect to the
17 subject roll and make the appropriate correction to the subject roll. If
18 the exemption is granted and the Chai Center shall have paid any tax
19 with respect to the subject roll, the applicable governing body or tax
20 department may in its sole discretion, provide for the refund of those
21 taxes paid and cancel those taxes, fines, penalties, liens or interest
22 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.
LBD13805-01-3