S 10653

                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
                                   10653
                             I N  S E N A T E
                               June 3, 2026
                                ___________
 Introduced  by Sen. SCARCELLA-SPANTON -- read twice and ordered printed,
   and when printed to be committed to the Committee on Rules
 AN ACT in relation to authorizing the Chabad  of  Sea  Gate  to  receive
   retroactive real property tax exempt status
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
   Section 1. Notwithstanding any other provision of law to the contrary,
 the assessor of the county of Kings is hereby authorized to accept  from
 the  Chabad  of Sea Gate an application for exemption from real property
 taxes pursuant to section 420-a  of  the  real  property  tax  law  with
 respect  to  the  2024--2025  assessment  roll for the 2024--2025 school
 taxes and the 2025 general taxes for the parcel owned by such  organiza-
 tion located at 2930 West 37th Street, in the borough of Brooklyn, coun-
 ty  of  Kings,  city and state of New York. If accepted, the application
 shall be reviewed as if it had been received on or  before  the  taxable
 status date established for such roll.
   If  satisfied  that  such  organization would otherwise be entitled to
 such exemption  if  such  organization  had  filed  an  application  for
 exemption  by  the  appropriate  taxable status date, the assessor, upon
 approval by the New York City Council, may make  appropriate  correction
 to  the  subject  rolls. If such exemption is granted and such organiza-
 tion, therefore, shall have paid any tax with  respect  to  the  subject
 rolls,  the applicable governing body or tax department may, in its sole
 discretion, provide for the refund of those taxes paid and cancel  those
 taxes, fines, penalties, liens or interest remaining unpaid.
   § 2. This act shall take effect immediately.
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD16071-02-6