New YorkAlbany law lets assessor review cafe's late tax exemption request
South End Children's Cafe may seek a tax exemption for its Albany property, but the assessor can grant one only with Common Council approval.
What it does
The Albany assessor may review the cafe's late application for a tax exemption on its 2025–2026 school and property taxes. The Common Council must approve before an exemption can be granted.
Argument forThe cafe may get its late application reviewed as timely, giving it a chance to seek a school and property tax exemption.
Argument againstThe cafe could still owe taxes or other charges because local officials may choose not to refund paid taxes or cancel unpaid charges.
More detail
The Albany assessor is authorized to accept and review the cafe's late exemption application. The application covers South End Children's Cafe Inc.'s property at 33 Rensselaer Street in Albany, for the 2025–2026 assessment rolls and school and real property taxes. The assessor may grant an exemption only if the cafe would otherwise qualify and the Albany Common Council approves. If an exemption is granted, local officials may choose to refund taxes already paid or cancel unpaid taxes and related charges. The law took effect immediately. If granted, the exemption may begin on the date the property was conveyed to the cafe.
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Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Aug 21SIGNED CHAP.265Became Law
- Aug 14DELIVERED TO GOVERNORTo Governor
- Jun 4RETURNED TO SENATE
- Vote recorded Assembly Vote. Result: pass.Lower
- Vote recorded Floor Vote - Version: A. Result: pass.Upper
- Jun 4PASSED ASSEMBLYPassed 2nd Chamber
- Jun 4ORDERED TO THIRD READING RULES CAL.524
- Jun 4SUBSTITUTED FOR A11357A
- Jun 4REFERRED TO WAYS AND MEANSMinor
- Jun 4DELIVERED TO ASSEMBLY
- Jun 4PASSED SENATEPassed 1st Chamber
- Jun 4ORDERED TO THIRD READING CAL.1766
- Jun 4COMMITTEE DISCHARGED AND COMMITTED TO RULESMinor
- Jun 1PRINT NUMBER 10223AMajor
- Jun 1AMEND AND RECOMMIT TO LOCAL GOVERNMENTMajor
- May 7REFERRED TO LOCAL GOVERNMENTIntroduced
Taxes & Budget