Authorizes the South End Children's Cafe to file an application for a retroactive real property tax exemption with the city of Albany assessor

Retroactive property tax relief for South End Children's Cafe

The law lets South End Children's Cafe Inc. file a late nonprofit property tax exemption application for the 2025–2026 rolls. It covers only 33 Rensselaer Street, Albany (tax map section 76.66, block 1, lot 2.1) under New York’s nonprofit exemption (RPTL 420-a). If the assessor accepts it, the city reviews it as if filed on time. If the assessor finds it would have qualified and the Albany Common Council approves, the assessor can exempt the parcel from all taxes starting on the date the cafe got the deed and fix the rolls. If an exemption is granted, the city or tax office can refund taxes already paid and cancel unpaid taxes, penalties, interest, or liens. The act takes effect immediately.