Bill Text: NY A03038 | 2009-2010 | General Assembly | Amended
Bill Title: Provides for an exemption of any increase in real property assessments in the county of Onondaga.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2010-07-28 - print number 3038a [A03038 Detail]
Download: New_York-2009-A03038-Amended.html
S T A T E O F N E W Y O R K
________________________________________________________________________
3038--A
2009-2010 Regular Sessions
I N A S S E M B L Y
January 22, 2009
___________
Introduced by M. of A. CHRISTENSEN, STIRPE -- Multi-Sponsored by -- M.
of A. BARCLAY, KOLB -- read once and referred to the Committee on Real
Property Taxation -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the real property tax law, in relation to real property
assessments in the county of Onondaga
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. The real property tax law is amended by adding a new
2 section 467-g to read as follows:
3 S 467-G. EXEMPTION FOR HOMEOWNERS IN THE COUNTY OF ONONDAGA. 1. REAL
4 PROPERTY OWNED IN THE COUNTY OF ONONDAGA BY ONE OR MORE PERSONS, OR REAL
5 PROPERTY OWNED BY HUSBAND AND WIFE, WHICH IS THE OWNER'S OR OWNERS'
6 PRIMARY RESIDENCE SHALL BE ELIGIBLE, UPON APPLICATION THEREFOR, TO HAVE
7 AN EXEMPTION FOR ANY INCREASE IN ASSESSED VALUE. ASSESSORS SHALL ESTAB-
8 LISH THE MARKET VALUE OF EACH PROPERTY EACH YEAR. APPLICATION SHALL BE
9 MADE TO THE APPROPRIATE LOCAL ASSESSOR'S OFFICE, PROVIDED THE GOVERNING
10 BOARD OF SUCH MUNICIPALITY, AFTER PUBLIC HEARING, ADOPTS A LOCAL LAW,
11 ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
12 2. A. EVERY MUNICIPAL CORPORATION IN WHICH SUCH REAL PROPERTY IS
13 LOCATED SHALL NOTIFY, OR CAUSE TO BE NOTIFIED, EACH PERSON OWNING RESI-
14 DENTIAL REAL PROPERTY IN SUCH MUNICIPAL CORPORATION OF THE PROVISIONS OF
15 THIS SECTION. THE PROVISIONS OF THIS PARAGRAPH MAY BE MET BY A NOTICE OR
16 LEGEND SENT ON OR WITH EACH TAX BILL TO SUCH PERSONS READING "YOU MAY BE
17 ELIGIBLE FOR SENIOR CITIZEN TAX EXEMPTIONS. SENIOR CITIZENS HAVE UNTIL
18 MONTH.........., DAY......., YEAR......, TO APPLY FOR SUCH EXEMPTIONS.
19 FOR INFORMATION PLEASE CALL OR WRITE....," FOLLOWED BY THE NAME, TELE-
20 PHONE NUMBER AND/OR ADDRESS OF A PERSON OR DEPARTMENT SELECTED BY THE
21 MUNICIPAL CORPORATION TO EXPLAIN THE PROVISIONS OF THIS SECTION. EACH
22 COOPERATIVE APARTMENT CORPORATION SHALL NOTIFY EACH TENANT-STOCKHOLDER
23 THEREOF IN RESIDENCE OF SUCH PROVISIONS AS SET FORTH HEREIN. FAILURE TO
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05535-03-0
A. 3038--A 2
1 NOTIFY, OR CAUSE TO BE NOTIFIED ANY PERSON WHO IS IN FACT, ELIGIBLE TO
2 RECEIVE THE EXEMPTION PROVIDED BY THIS SECTION OR THE FAILURE OF SUCH
3 PERSON TO RECEIVE THE SAME SHALL NOT PREVENT THE LEVY, COLLECTION AND
4 ENFORCEMENT OF THE PAYMENT OF THE TAXES ON PROPERTY OWNED BY SUCH
5 PERSON.
6 B. IN THE CASE OF A PARCEL WHICH IS GRANTED THIS EXEMPTION ON THE
7 PRECEDING ASSESSMENT ROLL, THE ASSESSOR SHALL CAUSE A NOTICE, IN THE
8 FORM OF A POSTCARD, TO BE MAILED TO THE OWNER OR OWNERS ANNUALLY, AT
9 LEAST SIXTY DAYS BEFORE THE APPROPRIATE TAXABLE STATUS DATE. EACH SUCH
10 NOTICE SHALL BE MAILED WITHOUT RESTRICTIONS UPON FORWARDING OR DELIVERY,
11 AND SHALL CONTAIN, IN LANGUAGES PRESCRIBED BY THE STATE BOARD:
12 (I) A STATEMENT TO THE EFFECT THAT TO CONTINUE RECEIVING THE
13 EXEMPTION, THE OWNER OR OWNERS SHALL CONTINUE TO SATISFY THE APPLICABLE
14 OWNERSHIP REQUIREMENTS, FOLLOWED BY A SUMMARY OF SUCH REQUIREMENTS;
15 (II) A STATEMENT TO THE EFFECT THAT THE OWNER OR OWNERS ARE REQUESTED
16 TO NOTIFY THE ASSESSOR BY THE APPROPRIATE TAXABLE STATUS DATE IF THE
17 PROPERTY IS NO LONGER THE OWNER'S OR OWNERS' PRIMARY RESIDENCE, OR IF
18 THERE HAS BEEN ANY CHANGE IN THE OWNERSHIP OF THE PROPERTY; AND
19 (III) A STATEMENT TO THE EFFECT THAT IF THERE HAS BEEN NO CHANGE IN
20 THE OWNER'S OR OWNERS' PRIMARY RESIDENCE OR IN THE OWNERSHIP OF THE
21 PROPERTY, THERE IS NO REASON FOR THE OWNER OR OWNERS TO CONTACT THE
22 ASSESSOR AT THIS TIME.
23 C. (I) A SENIOR CITIZEN ELIGIBLE FOR THE EXEMPTION PROVIDED FOR IN
24 THIS SECTION MAY REQUEST THAT A NOTICE BE SENT TO AN ADULT THIRD PARTY.
25 SUCH REQUEST SHALL BE MADE ON A FORM PRESCRIBED BY THE STATE BOARD AND
26 SHALL BE SUBMITTED TO THE ASSESSOR OF THE ASSESSING UNIT IN WHICH THE
27 ELIGIBLE TAXPAYER RESIDES NO LATER THAN SIXTY DAYS BEFORE THE LAST
28 APPLICATION DATE FOR THE FIRST TAXABLE STATUS DATE TO WHICH IT IS TO
29 APPLY. SUCH FORM SHALL PROVIDE A SECTION WHEREBY THE DESIGNATED THIRD
30 PARTY SHALL CONSENT TO SUCH DESIGNATION. SUCH REQUEST SHALL BE EFFECTIVE
31 UPON RECEIPT BY THE ASSESSOR. THE ASSESSOR SHALL MAINTAIN A LIST OF ALL
32 ELIGIBLE PROPERTY OWNERS WHO HAVE REQUESTED NOTICES PURSUANT TO THIS
33 SUBPARAGRAPH.
34 (II) A NOTICE SHALL BE SENT TO THE DESIGNATED THIRD PARTY AT LEAST
35 THIRTY DAYS PRIOR TO THE LAST APPLICATION DATE FOR EACH ENSUING TAXABLE
36 STATUS DATE; PROVIDED THAT NO SUCH NOTICE NEED BE SENT IN THE FIRST YEAR
37 IF THE REQUEST WAS NOT RECEIVED BY THE ASSESSOR AT LEAST SIXTY DAYS
38 BEFORE THE LAST APPLICATION DATE FOR THE APPLICABLE TAXABLE STATUS DATE.
39 SUCH NOTICE SHALL READ SUBSTANTIALLY AS FOLLOWS: "ON BEHALF OF (IDENTIFY
40 SENIOR CITIZEN OR CITIZENS), YOU ARE ADVISED THAT HIS, HER, OR THEIR
41 RENEWAL APPLICATION FOR THE SENIOR EXEMPTION MUST BE FILED WITH THE
42 ASSESSOR NO LATER THAN (ENTER DATE). YOU ARE ENCOURAGED TO REMIND HIM,
43 HER, OR THEM OF THAT FACT, AND TO OFFER ASSISTANCE IF NEEDED, ALTHOUGH
44 YOU ARE UNDER NO LEGAL OBLIGATION TO DO SO. YOUR COOPERATION AND ASSIST-
45 ANCE ARE GREATLY APPRECIATED."
46 (III) A NOTICE SHALL BE SENT TO THE DESIGNATED THIRD PARTY WHENEVER
47 THE ASSESSOR SENDS A NOTICE TO THE SENIOR CITIZEN REGARDING THE POSSIBLE
48 REMOVAL OF THE SENIOR EXEMPTION. SUCH NOTICE SHALL READ SUBSTANTIALLY AS
49 FOLLOWS: "ON BEHALF OF (IDENTIFY SENIOR CITIZEN OR CITIZENS), YOU ARE
50 ADVISED THAT HIS, HER, OR THEIR SENIOR EXEMPTION IS AT RISK OF BEING
51 REMOVED. YOU ARE ENCOURAGED TO MAKE SURE THAT HE, SHE OR THEY ARE AWARE
52 OF THAT FACT, AND TO OFFER ASSISTANCE IF NEEDED, ALTHOUGH YOU ARE UNDER
53 NO LEGAL OBLIGATION TO DO SO. YOUR COOPERATION AND ASSISTANCE ARE GREAT-
54 LY APPRECIATED."
A. 3038--A 3
1 (IV) THE OBLIGATION TO MAIL SUCH NOTICES SHALL CEASE IF THE ELIGIBLE
2 TAXPAYER CANCELS THE REQUEST OR CEASES TO QUALIFY FOR THE SENIOR
3 EXEMPTION.
4 (V) FAILURE TO MAIL ANY NOTICE REQUIRED BY THIS PARAGRAPH, OR THE
5 FAILURE OF A PARTY TO RECEIVE SAME, SHALL NOT AFFECT THE VALIDITY OF THE
6 LEVY, COLLECTION, OR ENFORCEMENT OF TAXES ON PROPERTY OWNED BY SUCH
7 PERSON, OR IN THE CASE OF A THIRD PARTY NOTICE, ON PROPERTY OWNED BY THE
8 SENIOR CITIZEN.
9 S 2. This act shall take effect immediately and shall apply to any
10 assessments issued on or after such effective date.
