Bill Text: NY S06095 | 2023-2024 | General Assembly | Introduced
Bill Title: Requires a second notification to persons previously eligible for a senior real property tax exemption.
Spectrum: Bipartisan Bill
Status: (Engrossed) 2024-03-21 - referred to aging [S06095 Detail]
Download: New_York-2023-S06095-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6095 2023-2024 Regular Sessions IN SENATE March 29, 2023 ___________ Introduced by Sen. CLEARE -- 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 notification of a tax exemption for seniors The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph (a) of subdivision 6 of section 467 of the real 2 property tax law, as amended by section 1 of part B of chapter 686 of 3 the laws of 2022, is amended to read as follows: 4 (a) At least sixty days prior to the appropriate taxable status date, 5 the assessing authority shall mail to each person who was granted 6 exemption pursuant to this section on the latest completed assessment 7 roll an application form and a notice that such application must be 8 filed on or before the taxable status date and be approved in order for 9 the exemption to be granted. The assessing authority shall mail a 10 second copy of the application and notice required by this subdivision 11 thirty days prior to the appropriate taxable status date when the 12 assessing authority has not yet received a completed application. The 13 assessing authority shall, within three days of the completion and 14 filing of the tentative assessment roll, notify by mail any applicant 15 who has included with his application at least one self-addressed, pre- 16 paid envelope, of the approval or denial of the application; provided, 17 however, that the assessing authority shall, upon the receipt and filing 18 of the application, send by mail notification of receipt to any appli- 19 cant who has included two of such envelopes with the application. Where 20 an applicant is entitled to a notice of denial pursuant to this subdivi- 21 sion, such notice shall be on a form prescribed by the commissioner and 22 shall state the reasons for such denial and shall further state that the 23 applicant may have such determination reviewed in the manner provided by 24 law. Failure to mail any such application [form] forms or notices or the 25 failure of such person to receive any of the same shall not prevent the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09829-02-3S. 6095 2 1 levy, collection and enforcement of the payment of the taxes or PILOT on 2 property owned by such person. 3 § 2. This act shall take effect immediately.