Bill Text: NY A03792 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2024-01-03 - referred to real property taxation [A03792 Detail]

Download: New_York-2023-A03792-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          3792

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 8, 2023
                                       ___________

        Introduced  by  M. of A. THIELE -- Multi-Sponsored by -- M. of A. SANTA-
          BARBARA -- read once and referred to the Committee  on  Real  Property
          Taxation

        AN  ACT  to  amend the real property tax law, in relation to eligibility
          for the enhanced school tax relief exemption for senior  citizens  for
          properties purchased after the levy of taxes

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Subdivision 6 of section 425 of the real property  tax  law
     2  is amended by adding a new paragraph (f) to read as follows:
     3    (f)  Notwithstanding  the provisions of paragraph (a) of this subdivi-
     4  sion, where  a  person  who  meets  the  requirements  for  an  enhanced
     5  exemption for property owned by senior citizens pursuant to this section
     6  purchases  property  after  the  levy  of taxes, such person may file an
     7  application for exemption with the assessor within thirty  days  of  the
     8  transfer  of  title  to  such person. The assessor shall make a determi-
     9  nation of whether or not the parcel  would  have  qualified  for  exempt
    10  status  on  the tax roll on which the taxes were levied had title to the
    11  parcel been in the name of the applicant  on  the  taxable  status  date
    12  applicable  to  the  tax  roll.  The  application  shall  be  on  a form
    13  prescribed by the commissioner. The assessor, no later than thirty  days
    14  after  receipt  of such application, shall notify both the applicant and
    15  the board of assessment review, by  first  class  mail,  of  the  exempt
    16  amount,  if  any,  and  the right of the owner to a review of the exempt
    17  amount upon the filing of a written complaint. Such complaint  shall  be
    18  on  a  form  prescribed  by the commissioner and shall be filed with the
    19  board of assessment review within twenty days of  the  mailing  of  this
    20  notice.    If  no  complaint is received, the board of assessment review
    21  shall so notify the assessor, and the exempt amount  determined  by  the
    22  assessor  shall  be final. If the applicant files a complaint, the board
    23  of assessment review shall schedule a time and place for a hearing  with

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03790-01-3
        A. 3792                             2

     1  respect  thereto  no  later  than  thirty  days after the mailing of the
     2  notice by the assessor. The board of assessment review  shall  meet  and
     3  determine  the  exempt  amount and shall immediately notify the assessor
     4  and the applicant, by first class mail, of its determination. The amount
     5  of  exemption  determined pursuant to this paragraph shall be subject to
     6  review as provided in article seven of this chapter. Such  a  proceeding
     7  shall  be  commenced  within thirty days of the mailing of the notice of
     8  the board of assessment review to the new  owner  as  provided  in  this
     9  paragraph.
    10    §  2.  This  act shall take effect immediately and shall apply to real
    11  property transferred to qualified senior citizens after  taxable  status
    12  dates occurring on or after such date.