New York Senate Bill S09989

New York 2025-2026 Regular Session

• Introduced: 4/21/26
• Refer: 4/21/26

Caption

Authorizes the Tovas Dovid Community Kollel, Inc. to receive retroactive real property tax exempt status for the 2023, 2024 and 2025 assessment rolls and all of the 2023-2024, 2024-2025 and 2025-2026 school taxes.

Impact

The bill primarily affects tax legislation pertaining to real property in New York, allowing for exemptions that could relieve fiscal burdens on nonprofit organizations like the Tovas Dovid Community Kollel. By permitting retroactive exemptions, the legislation ensures that organizations that might not have met application deadlines due to oversight can still receive tax relief. This measure may set a precedent for similar exemptions, potentially impacting the revenue flow to local governments, specifically in terms of how property taxes are assessed and collected.

Summary

S09989 is a bill introduced in the New York State Senate that specifically authorizes the Tovas Dovid Community Kollel, Inc. to receive retroactive real property tax exempt status for the years 2023, 2024, and 2025. The bill delineates that the county assessor of Rockland is permitted to accept an application from the organization for tax exemption, specifically concerning the assessment rolls for the aforementioned years. If the application is granted, it will allow the organization to potentially receive refunds for taxes already paid related to these assessments.

Contention

One notable point of contention surrounding S09989 may arise from concerns about the fairness and implications of retroactive tax exemptions. Critics could argue that allowing such exemptions disrupts standard tax practices and sets a precedent that could lead to calls for more widespread and indiscriminate tax relief measures. Supporters, however, might contend that it promotes the welfare of community organizations and aligns with broader aims of supporting nonprofit entities that contribute to local wellbeing.