New York legislation · 2025-2026 General Assembly
New York S10223: Authorizes the South End Children's Cafe to file an application for a retroactive real property tax exemption with the city of Albany assessor
Status: Signed into law, August 21, 2026
Authorizes the South End Children's Cafe Inc. to file an application for a retroactive real property tax exemption with the city of Albany assessor for all applicable taxes from the 2025-2026 assessment rolls.
What the bill says
An act to authorize the South End Children's Cafe to file an application for a retroactive real property tax exemption with the city of Albany assessor.
From the amended text, June 1, 2026:
AN ACT to authorize the South End Children's Cafe to file an application for a retroactive real property tax exemption with the city of Albany assessor THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Notwithstanding any other provision of law to the contrary, the assessor of the city of Albany in the county of Albany is hereby authorized to accept from South End Children's Cafe Inc., an application for exemption from school taxes and real property taxes pursuant to section 420-a of the real property tax law with respect to the 2025-2026 assessment rolls for the parcels owned by such organization, with such parcels being located at 33 Rensselaer Street, in the City of Albany, otherwise known as Albany county tax map, section 76.66, block 1, lot 2.1. If accepted, the application shall be reviewed as if it had been received on or before the taxable status dates established for such rolls. If satisfied that such organization would otherwise be entitled to such exemption if such organization had acquired the subject property and filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the common council, may grant exemption from all taxation beginning on the date of the conveyance of such parcel to …
Sponsors
- Patricia Fahy (D, 46) · primary sponsor
Latest actions
- : SIGNED CHAP.265
- : DELIVERED TO GOVERNOR
- : RETURNED TO SENATE
- : PASSED ASSEMBLY
- : ORDERED TO THIRD READING RULES CAL.524
- : SUBSTITUTED FOR A11357A
- : REFERRED TO WAYS AND MEANS
- : DELIVERED TO ASSEMBLY
- : PASSED SENATE
- : ORDERED TO THIRD READING CAL.1766
Votes
- FLOOR Vote (June 4, 2026): 58 yea, 2 nay, passed
Subjects: Real Property Taxation
Common questions
- What is S10223?
- S10223 is a bill in the New York Legislature (2025-2026 General Assembly): Authorizes the South End Children's Cafe to file an application for a retroactive real property tax exemption with the city of Albany assessor.
- What does S10223 do?
- In its own words: An act to authorize the South End Children's Cafe to file an application for a retroactive real property tax exemption with the city of Albany assessor.
- What is the status of S10223?
- Signed into law as of August 21, 2026. Latest action: SIGNED CHAP.265 (August 21, 2026).
- Who sponsored S10223?
- Patricia Fahy (D, 46).
- Where is the official record for S10223?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S10223
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.