New York Assembly Bill A08565

New York 2025-2026 Regular Session

• Introduced: 5/20/25
• Refer: 5/20/25
• Report Pass: 6/5/25
• Refer: 6/5/25
• Report Pass: 6/6/25
• Refer: 6/6/25
• Report Pass: 6/16/25

Caption

Authorizes the assessor of the town of Ramapo, county of Rockland, to accept an application for a real property tax exemption from Lev Teen Center.

Summary

A08565 is a special local bill that authorizes the assessor of the Town of Ramapo, Rockland County, to accept a late application from Lev Teen Center for a real property tax exemption under section 420-a of the Real Property Tax Law. The application would apply retroactively to the 2022-2023 assessment rolls, covering 2022-2023 school taxes and 2022 and 2023 general taxes for the organization’s property at 161 Viola Road in Suffern. If the assessor and town board determine that Lev Teen Center would have qualified had it filed on time, the assessment roll may be corrected accordingly. The bill also allows, at the discretion of the relevant governing body or tax department, for refunds of taxes already paid and for cancellation of unpaid taxes, penalties, liens, or interest tied to the parcel. The act would take effect immediately.

Impact

The bill creates a narrow exception to ordinary property tax exemption filing deadlines by permitting a retroactive exemption application for one named nonprofit organization and one specific parcel. It affects the administration of Real Property Tax Law section 420-a in Ramapo and could result in reduced tax liability for the property, along with possible refunds or abatements of prior taxes and related charges if the exemption is approved.

Sentiment

The available voting history shows unanimous support in committee, with favorable votes in the Assembly Real Property Taxation Committee, Ways and Means Committee, and Rules Committee and no recorded opposition. That pattern suggests the bill was viewed positively as a targeted corrective measure for a nonprofit organization rather than a controversial policy change.

Contention

There is little visible contention in the record provided. The only substantive issue is whether Lev Teen Center should be allowed to file late and receive retroactive relief for prior tax years, which could affect local tax revenues. Any concern would likely center on the precedent of granting individualized exemptions after deadlines, but the committee votes indicate no significant opposition at this stage.