Authorizes the South End Children's Cafe to file an application for a retroactive real property tax exemption with the city of Albany assessor
SUBSTITUTED BY S10223A
Summary
The bill lets the Albany city assessor accept a retroactive exemption request from South End Children's Cafe for school and real‑property taxes on the 2025‑2026 assessment rolls. If the assessor and common council approve, the cafe could receive a tax exemption dating back to when it acquired the property and may be refunded any taxes already paid. The measure aims to correct a tax status that the organization believes it should have had from the start.
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