Bill Text: NY S05642 | 2023-2024 | General Assembly | Introduced

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Bill Title: Requires an assessor to send a second copy of the application and notice for a real property tax exemption to persons with disabilities and limited incomes thirty days prior to the appropriate taxable status date.

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2024-05-08 - referred to aging [S05642 Detail]

Download: New_York-2023-S05642-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5642

                               2023-2024 Regular Sessions

                    IN SENATE

                                     March 10, 2023
                                       ___________

        Introduced  by  Sen. MANNION -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT to amend the real property tax law, in relation to  notice  of  a
          tax exemption for persons  with disabilities and limited incomes

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

     1    Section 1. Subdivision 8 of section 459-c of  the  real  property  tax
     2  law,  as  amended  by  section 2 of part B of chapter 686 of the laws of
     3  2022, is amended to read as follows:
     4    8. At least sixty days prior to the appropriate taxable  status  date,
     5  the  assessor shall mail to each person who was granted exemption pursu-
     6  ant to this section on the latest completed assessment roll an  applica-
     7  tion  form and a notice that such application must be filed on or before
     8  the taxable status date and be approved in order for  the  exemption  to
     9  continue  to  be  granted.  The assessor shall mail a second copy of the
    10  application and notice required by this subdivision thirty days prior to
    11  the appropriate taxable status  date  when  the  assessor  has  not  yet
    12  received  a  completed  application.  Failure  to  mail such application
    13  [form] forms or the failure of such person to receive the same shall not
    14  prevent the levy, collection and enforcement of the payment of the taxes
    15  or PILOT on property owned by such person.
    16    § 2. This act shall take effect immediately.




         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00771-02-3