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

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 accepted, the application will be reviewed as if it had been received on or before the taxable status dates established for such rolls. If the exemption is granted, the organization may be exempt from all taxation beginning on the date of the conveyance of the parcel.

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

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 accepted, the application will be reviewed as if it had been received on or before the taxable status dates established for such rolls. If the exemption is granted, the organization may be exempt from all taxation beginning on the date of the conveyance of the parcel.