BILL NUMBER: S7820
SPONSOR: MAYER
 
TITLE OF BILL:
An act authorizing the Chai Center to file an application for retroac-
tive real property tax exemption
 
PURPOSE OR GENERAL IDEA OF BILL:
To allow the Chai Center to file an application for retroactive real
property tax exemption for the 2021-2022 assessment roll.
 
SUMMARY OF PROVISIONS:
Section 1 gives authorization to the assessor of the town of Eastchester
to accept an application for exemption from The Chai Center.
Section 2 provides the effective date.
 
JUSTIFICATION:
This legislation was requested by the Chai Center, a not-for-profit
organization that has been using the property located at 455 White
Plains Road exclusively for religious purposes as a synagogue since its
purchase on March 30, 2022. The purchase and use occurred after the
tax-exempt status filing deadline for 2021-2022 of July 2, 2021. Prior
to purchasing the property at 455 White Plains Road, the synagogue rent-
ed space elsewhere.
Having purchased the property after the tax exemption filing deadline of
July 2, 2021, the Chai Center now seeks a retroactive tax exemption for
the 2021-2022 assessment roll and authorization for the Town of East-
chester to accept an application for exemption from payment of taxes for
2021-2022 school taxes and 2022 general taxes, to refund those taxes
paid, and to cancel any taxes, fines, penalties, liens or interest
remaining unpaid.
 
PRIOR LEGISLATIVE HISTORY:
New bill
 
FISCAL IMPLICATIONS:
None
 
EFFECTIVE DATE:
Immediately