Bill Text: NY A01361 | 2009-2010 | General Assembly | Introduced

New York Assembly Bill 1361 (Prior Session Legislation)

Introduced

Bill Title: An act to amend the real property tax law, in relation to age eligibility for the real property tax exemption for senior citizens

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2010-01-06 - referred to aging [A01361 Detail]

Download: New_York-2009-A01361-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1361
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 7, 2009
                                      ___________
       Introduced  by M. of A. WRIGHT -- Multi-Sponsored by -- M. of A. ALFANO,
         BARRA, PHEFFER, WEISENBERG -- read once and referred to the  Committee
         on Aging
       AN  ACT to amend the real property tax law, in relation to age eligibil-
         ity for the real property tax exemption for senior citizens
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. The section heading and subdivision 5 of section 467 of the
    2  real  property  tax  law, the section heading as added by chapter 616 of
    3  the laws of 1966 and subdivision 5 as amended by chapter 309 of the laws
    4  of 1990, are amended and a new paragraph (a-1) is added to subdivision 1
    5  to read as follows:
    6    [Persons sixty-five years of age or over] SENIOR CITIZENS.
    7    (A-1) NOTWITHSTANDING THE AGE QUALIFICATION IN PARAGRAPH (A)  OF  THIS
    8  SUBDIVISION, REAL PROPERTY OWNED BY ONE OR MORE PERSONS, EACH OF WHOM IS
    9  SIXTY-TWO  YEARS  OF  AGE OR OVER, OR REAL PROPERTY OWNED BY HUSBAND AND
   10  WIFE OR BY SIBLINGS, ONE OF WHOM IS  SIXTY-TWO  YEARS  OF  AGE,  MAY  BE
   11  EXEMPT  FROM TAXATION BY ANY MUNICIPAL CORPORATION TO THE EXTENT PERMIT-
   12  TED UNDER THIS SUBDIVISION, PROVIDED  THAT  SUCH  MUNICIPAL  CORPORATION
   13  SHALL, BY ANY LOCAL LAW, ORDINANCE OR RESOLUTION, PROVIDE SUCH EXEMPTION
   14  PURSUANT TO SUCH REQUIREMENT UNDER THIS PARAGRAPH.
   15    5. Application for such exemption must be made by the owner, or all of
   16  the owners of the property, on forms prescribed by the state board to be
   17  furnished  by  the appropriate assessing authority and shall furnish the
   18  information and be executed in the manner required or prescribed in such
   19  forms, and shall be filed in such assessor's office  on  or  before  the
   20  appropriate taxable status date.  Notwithstanding any other provision of
   21  law,  at  the  option of the municipal corporation, any person otherwise
   22  qualifying under this section shall not be denied  the  exemption  under
   23  this  section  if  he  [becomes  sixty-five years of] OR SHE REACHES THE
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00100-01-9
       A. 1361                             2
    1  APPLICABLE age after the appropriate  taxable  status  date  and  on  or
    2  before December thirty-first of the same year.
    3    S  2. This act shall take effect on the first of January next succeed-
    4  ing the date on which it shall have become a  law  and  shall  apply  to
    5  assessment rolls prepared on the basis of taxable status dates occurring
    6  on and after such effective date.