Bill Text: NY S00471 | 2015-2016 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: Provides additional notice of the real property tax exemption for senior citizens under section 467 of the real property tax law and requires municipal corporations to permit late filings within 60 days of the statutory deadline from persons previously granted such exemption.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2016-01-20 - PRINT NUMBER 471A [S00471 Detail]

Download: New_York-2015-S00471-Introduced.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          471
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 7, 2015
                                      ___________
       Introduced  by  Sen.  DIAZ  --  read twice and ordered printed, and when
         printed to be committed to the Committee on Aging
       AN ACT to amend the real property tax law, in relation to  a  notice  of
         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. Subdivision 4 of section 467 of the real property tax  law,
    2  as  amended  by  chapter  406 of the laws of 1995, is amended to read as
    3  follows:
    4    4. Every municipal corporation in which such real property is  located
    5  shall  notify,  or  cause to be notified, each person owning residential
    6  real property in such municipal corporation of the  provisions  of  this
    7  section.    The provisions of this subdivision may be met by a notice or
    8  legend sent on or with each tax bill to such persons reading "You may be
    9  eligible for senior citizen tax exemptions. Senior citizens  have  until
   10  month..........,  day.......,  year......, to apply for such exemptions.
   11  For information please call or write....," followed by the  name,  tele-
   12  phone  number  and/or  address of a person or department selected by the
   13  municipal corporation to explain the provisions of  this  section.  Each
   14  cooperative  apartment  corporation shall notify each tenant-stockholder
   15  thereof in residence of such provisions as set forth herein.  Failure to
   16  notify, or cause to be notified any person who is in fact,  eligible  to
   17  receive  the  exemption  provided by this section or the failure of such
   18  person to receive the same shall not prevent the  levy,  collection  and
   19  enforcement  of  the  payment  of  the  taxes  on property owned by such
   20  person. A SECOND COPY OF THE NOTICE REQUIRED BY THIS  SUBDIVISION  SHALL
   21  BE SENT THIRTY DAYS PRIOR TO THE FILING DEADLINE.
   22    S  2.  Subdivision 5-b of section 467 of the real property tax law, as
   23  added by chapter 571 of the laws of 1996, is amended to read as follows:
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00164-01-5
       S. 471                              2
    1    5-b. Notwithstanding the provisions  of  this  section  or  any  other
    2  provision  of law, a [county with an annual taxable status date of Janu-
    3  ary first or January second and with a  population  of  one  million  or
    4  more,] MUNICIPALITY may, at its option and by amendment or adoption of a
    5  local  law  or  ordinance, authorize its assessor to accept applications
    6  for the exemption from real property taxes authorized pursuant  to  this
    7  section  on  a  date later than such [county's] MUNICIPALITY'S statutory
    8  deadline date for receiving applications for such exemption. Any  appli-
    9  cation filed later than such statutory deadline date which is in compli-
   10  ance  with  such  local  law or ordinance amended or adopted pursuant to
   11  this subdivision and which meets all other  necessary  requirements  for
   12  granting  the  exemption  authorized  by this section shall be deemed to
   13  have been timely filed prior to such statutory deadline  date,  and  any
   14  individual  or  individuals  for whom such an application has been filed
   15  shall be granted such exemption and shall receive such exemption on  the
   16  assessment  [roles] ROLLS prepared for such [county] MUNICIPALITY on the
   17  basis of the taxable status date immediately  preceding  the  date  such
   18  application was filed.
   19    S 3. This act shall take effect immediately, provided that section two
   20  of  this  act  shall  apply  to the 2014-2015 tax assessment rolls if an
   21  application for exemption is filed within  60  days  of  such  effective
   22  date.