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

Summary

The bill lets the South End Children’s Café submit an application to the Albany assessor for a retroactive exemption from school and real‑property taxes for the 2025‑2026 assessment rolls on its 33 Rensselaer Street property. If the assessor, with city council approval, determines the café would have qualified, the exemption can be granted back to the conveyance date and any taxes already paid may be refunded. The measure takes effect immediately.

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