New York Assembly Bill A11248

New York 2025-2026 Regular Session

• Introduced: 5/1/26
• Refer: 5/1/26
• Report Pass: 5/12/26
• Refer: 5/12/26
• Report Pass: 5/28/26
• Refer: 5/28/26
• Report Pass: 6/5/26

Caption

Authorizes the Congregation Divrei Chaim to receive retroactive real property tax exempt status

Impact

If enacted, A11248 would allow the Rockland County assessor to accept the congregational application for tax exemption retroactively, essentially treating the application as if it were filed before the relevant taxable status dates. This could significantly alter the county's revenue from property taxes, depending on the number of other similar applications that might follow. The bill emphasizes fairness in the treatment of religious organizations concerning tax matters.

Summary

Bill A11248 proposes to grant retroactive real property tax exempt status to the Congregation Divrei Chaim for specified parcels of land located in Monsey, New York. This exemption applies to the 2023, 2024, 2025 assessment rolls, and school taxes for the years 2023-2024, 2024-2025, and 2025-2026. The bill aims to ensure that the congregation can obtain the same tax benefits as any other qualifying organization that had filed their exemption application on time.

Contention

The bill's support is likely rooted in the need to support religious institutions and their contributions to the community. However, potential concerns may arise regarding the implications of granting tax exemptions retroactively, particularly in terms of equity among other property owners and organizations that did not receive similar exemptions. The county legislature's approval is also a point of contention, as it can influence how such exemptions are handled in future cases.