New York Assembly Bill A08566

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: 6/17/25

Caption

Authorizes Yeshivas Nachlas Sofrim to receive retroactive real property tax exempt status.

Summary

A08566 is a special act that authorizes the Town of Ramapo assessor in Rockland County to accept a late application from Yeshivas Nachlas Sofrim Inc. for a real property tax exemption under section 420-a of the Real Property Tax Law. The bill applies retroactively to the 2022-2023 assessment rolls and covers the 2022-2023 school taxes as well as the 2022 and 2023 general taxes for the organization’s property at 66 Highview Road. If the assessor, with approval from the town board, determines the organization would have qualified had it filed on time, the assessment roll may be corrected. The bill also allows, at the discretion of the governing body or tax department, refunds of taxes already paid and cancellation of unpaid taxes, penalties, liens, and interest tied to the parcel.

Impact

The bill creates a narrow, parcel-specific exception to ordinary filing deadlines under the Real Property Tax Law by permitting a retroactive exemption application for one religious educational organization in Ramapo. It affects the town assessor, town board, and local tax authorities by allowing them to reopen prior tax rolls, correct assessments, and potentially issue refunds or cancel outstanding tax liabilities for the identified property.

Sentiment

The available voting history shows strong and unanimous support in committee, with favorable votes at each stage and no recorded opposition. That pattern suggests the bill was viewed as routine or noncontroversial by committee members, likely because it provides a targeted administrative remedy rather than a broad policy change.

Contention

No formal contention is reflected in the available transcripts or votes, but the bill’s subject matter could raise general concerns about retroactive tax relief, preferential treatment for a single institution, and the fiscal effect on local tax revenues. Any such concerns would likely center on the fairness of granting a late-filed exemption and the discretion given to local officials to refund or cancel taxes already assessed.