Authorizes South End Children's Cafe Inc. to apply for a retroactive real property tax exemption for the 2025-2026 assessment rolls in Albany.

The bill 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. If the application is accepted, it will be reviewed as if it had been received on or before the taxable status dates established for those rolls. The assessor, upon approval by the common council, may grant the exemption from all taxation beginning on the date of the conveyance of the parcel to the organization.

Authorizes South End Children's Cafe Inc. to apply for a retroactive real property tax exemption for the 2025-2026 assessment rolls in Albany.

The bill 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. If the application is accepted, it will be reviewed as if it had been received on or before the taxable status dates established for those rolls. The assessor, upon approval by the common council, may grant the exemption from all taxation beginning on the date of the conveyance of the parcel to the organization.