NY A08448

Authorizes the Chai Center, a not-for-profit organization, to file a retroactive application for real property tax exemption with the town of Eastchester assessor for the 2021-2022 assessment roll.

Covers school taxes and general taxes for the 2021-2022 and 2022 tax years for the property located at 455 White Plains Road (Westchester County parcel ID section 44 block 2 lot 11).

Requires the assessor to review the retroactive application as if it were timely filed by the taxable status date, and the town board must approve any exemption grant.

Permits the town to refund any taxes already paid by the Chai Center and cancel any remaining unpaid taxes, fines, penalties, liens, or interest at the governing body's discretion.

Takes effect immediately upon enactment.