Bill Text: NY A04793 | 2019-2020 | General Assembly | Introduced

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Bill Title: Authorizes Ronald Epstein to file a late application for an enhanced STAR real property tax exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-01-08 - referred to real property taxation [A04793 Detail]

Download: New_York-2019-A04793-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4793
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 5, 2019
                                       ___________
        Introduced  by M. of A. TAGUE -- read once and referred to the Committee
          on Real Property Taxation
        AN ACT to authorize Mr. Ronald Epstein to file a late application for an
          enhanced STAR real property tax exemption
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section 1. Notwithstanding any provision of the real property tax law,
     2  or  any rule or regulation adopted pursuant thereto, the assessor of the
     3  town of Saugerties, is hereby  authorized  to  accept  from  Mr.  Ronald
     4  Epstein, an application for an enhanced STAR real property tax exemption
     5  pursuant  to  section  425 of the real property tax law for the 2013 tax
     6  roll. If accepted, such application shall be reviewed as if it had  been
     7  received  on  or before the applicable deadline for filing such applica-
     8  tions established for such roll. If satisfied that  Mr.  Ronald  Epstein
     9  would otherwise be entitled to such an exemption had the application for
    10  exemption been filed by the applicable deadline, the assessor, may grant
    11  exemption from applicable taxation by making any appropriate corrections
    12  to  the  subject roll. However, if an exemption is granted subsequent to
    13  the payment of any subject tax, the governing  body  or  tax  department
    14  may,  in its sole discretion, provide for the refund of those taxes paid
    15  and cancel taxes, fines, penalties or interest remaining unpaid.
    16    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06395-01-9