Amd §1, Chap of 2025 (as proposed in S.6428 & A.6657)
Makes technical corrections to a chapter of the laws of 2025 relating to authorizing the Thiells-Roseville Fire District to file an application for exemption from school taxes and real property taxes.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A9459
SPONSOR: Carroll P TITLE OF BILL:
An act to amend a chapter of the laws of 2025 relating to authorizing
the Thiells-Roseville Fire District to file an application for exemption
from school taxes and real property taxes, as proposed in legislative
bills numbers S. 6428 and A. 6657, in relation to making technical
corrections thereto
PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this bill is to effectuate an amendment to Chapter 658 of
the laws of 2024 (approval memo 39) related to Thiells-Roseville fire
district seeking to file an application for exemption from school taxes
and real property taxes.
SUMMARY OF PROVISIONS:
Section one:
*Authorizes the assessor of the town of Haverstraw, the county of Rock-
land, to accept Thiells-Roseville Fire District application for school
tax and real property tax exemption.
*The chapter amendment changes the reference from RPTL 464 to 410. The
Amendment is technical.
Section two is the effective date.
JUSTIFICATION: This chapter makes amendments to clarify Chapter 658
of the laws of 2024.
PRIOR LEGISLATIVE HISTORY:
This bill is a chapter amendment to Chapter 658 of the laws of 2024.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.
EFFECTIVE DATE:
This act shall take effect on the same date and in the same manner as a
chapter of the laws of 2025 relating to authorizing the Thiells-Rose-
ville Fire District to file an application for exemption from school
taxes and real property taxes, as proposed in legislative bills numbers
S. 6428 and A. 6657, takes effect.
STATE OF NEW YORK
________________________________________________________________________
9459
IN ASSEMBLY
January 6, 2026
___________
Introduced by M. of A. P. CARROLL -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend a chapter of the laws of 2025 relating to authorizing
the Thiells-Roseville Fire District to file an application for
exemption from school taxes and real property taxes, as proposed in
legislative bills numbers S. 6428 and A. 6657, in relation to making
technical corrections thereto
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1 of a chapter of the laws of 2025 relating to
2 authorizing the Thiells-Roseville Fire District to file an application
3 for exemption from school taxes and real property taxes, as proposed in
4 legislative bills numbers S. 6428 and A. 6657, is amended to read as
5 follows:
6 Section 1. Notwithstanding any other provision of law to the contrary,
7 the assessor of the town of Haverstraw, county of Rockland, is hereby
8 authorized to accept from the Thiells-Roseville Fire District, an appli-
9 cation for exemption from school taxes and real property taxes pursuant
10 to section [464] 410 of the real property tax law with respect to the
11 2024-2025 assessment roll, for the parcels owned by such organization,
12 with such parcels being located at 1 Angelus Drive, 69 West Ramapo Road,
13 63 West Ramapo Road, 63A West Ramapo Road, and 65 West Ramapo Road in
14 the town of Haverstraw, county of Rockland, otherwise known as Rockland
15 county tax map, sections 26.09-4-11, 26.09-4-12, 26.09-4-15, 26.09-4-14,
16 and 26.09-4-13.
17 If accepted, the application shall be reviewed as if it had been
18 received on or before the taxable status date established for such roll.
19 If satisfied that such organization would otherwise be entitled to such
20 exemption if such organization had filed an application for exemption by
21 the appropriate taxable status date, the assessor, upon approval by the
22 town of Haverstraw governing board, may grant exemption from all taxa-
23 tion and make appropriate corrections to the subject roll. If such
24 exemption is granted and such organization therefore shall have paid any
25 tax with respect to the subject roll, the applicable governing body or
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09602-03-6
A. 9459 2
1 tax department may, in its sole discretion, provide for the refund of
2 the taxes paid, along with any fines or penalties paid, and cancel any
3 taxes, fines, penalties, interest, or tax liens remaining unpaid.
4 § 2. This act shall take effect on the same date and in the same
5 manner as a chapter of the laws of 2025 relating to authorizing the
6 Thiells-Roseville Fire District to file an application for exemption
7 from school taxes and real property taxes, as proposed in legislative
8 bills numbers S. 6428 and A. 6657, takes effect.
