Bill Text: NY A05504 | 2013-2014 | General Assembly | Introduced


Bill Title: Provides a real property tax cap for qualifying retired senior citizens living on a fixed income which is below 300% of the federal poverty guidelines; provides that as of the qualifying date real property taxes shall not increase.

Spectrum: Moderate Partisan Bill (Democrat 8-1)

Status: (Introduced - Dead) 2014-01-15 - enacting clause stricken [A05504 Detail]

Download: New_York-2013-A05504-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5504
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 28, 2013
                                      ___________
       Introduced  by  M.  of  A. GABRYSZAK, ABBATE, DenDEKKER, MAISEL, BARRON,
         COLTON, HOOPER, MALLIOTAKIS -- Multi-Sponsored by -- M. of A. GUNTHER,
         SCHIMEL, WEISENBERG -- read once and  referred  to  the  Committee  on
         Aging
       AN  ACT  to  amend the real property tax law, in relation to providing a
         real property tax cap for certain retired senior citizens
         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. REAL PROPERTY TAX CAP FOR CERTAIN RETIRED SENIOR CITIZENS. 1.
    4  (A) REAL PROPERTY OWNED BY ONE OR MORE QUALIFYING INDIVIDUALS,  EACH  OF
    5  WHOM  IS  SIXTY-FIVE  YEARS  OF  AGE  OR OVER, OR REAL PROPERTY OWNED BY
    6  HUSBAND AND WIFE OR BY SIBLINGS, ONE OF WHOM IS SIXTY-FIVE YEARS OF  AGE
    7  OR OVER SHALL BE SUBJECT TO REAL PROPERTY TAXATION BY A MUNICIPAL CORPO-
    8  RATION  IN  WHICH SUCH PROPERTY IS LOCATED PURSUANT TO THE PROVISIONS OF
    9  THIS SECTION, PROVIDED THE GOVERNING BOARD OF SUCH  MUNICIPALITY,  AFTER
   10  PUBLIC  HEARING,  ADOPTS  A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING
   11  THEREFOR.
   12    (B) FOR THE PURPOSES OF THIS SECTION, SIBLING SHALL MEAN A BROTHER  OR
   13  A SISTER, WHETHER RELATED THROUGH HALF BLOOD, WHOLE BLOOD OR ADOPTION.
   14    (C)  FOR THE PURPOSES OF THIS SECTION A QUALIFYING INDIVIDUAL SHALL BE
   15  A PERSON WHO:
   16    (I) IS AT LEAST SIXTY-FIVE YEARS OF AGE OR OLDER;
   17    (II) IS RETIRED; AND
   18    (III) HAS A FIXED ANNUAL COMBINED HOUSEHOLD INCOME WHICH IS DETERMINED
   19  TO BE AT OR BELOW THE LEVEL SET  FORTH  IN  SUBDIVISION  THREE  OF  THIS
   20  SECTION.
   21    (D)  THE  REAL  PROPERTY  TAX  BENEFITS PROVIDED BY THIS SECTION, ONCE
   22  GRANTED, SHALL NOT BE RESCINDED  BY  ANY  MUNICIPAL  CORPORATION  SOLELY
   23  BECAUSE OF THE DEATH OF THE OLDER SPOUSE SO LONG AS THE SURVIVING SPOUSE
   24  IS  AT  LEAST  SIXTY-TWO YEARS OF AGE AND OTHERWISE QUALIFIES UNDER THIS
   25  SECTION.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09171-01-3
       A. 5504                             2
    1    (E) A LOCAL LAW, ORDINANCE OR  RESOLUTION  ADOPTED  PURSUANT  TO  THIS
    2  SECTION SHALL PROVIDE THAT REAL PROPERTY OWNED BY ONE OR MORE QUALIFYING
    3  INDIVIDUALS  SHALL  BE  SUBJECT  TO TAXATION AT THE SAME ANNUAL RATE AND
    4  ASSESSMENT VALUE WHICH SUCH PROPERTY WAS SUBJECT TO AS OF  THE  DATE  OF
    5  RETIREMENT OF THE QUALIFYING OWNER, PROVIDED THAT SUCH DATE SHALL BE THE
    6  LATEST  DATE OF RETIREMENT OF EITHER OWNER OR THE EFFECTIVE DATE OF THIS
    7  SECTION WHERE SUCH DATE OCCURRED PRIOR TO SUCH EFFECTIVE DATE, AND  THAT
    8  SUCH  ASSESSMENT  AND  RATE SHALL NOT INCREASE WHERE THE REQUIREMENTS OF
    9  THIS SECTION ARE MET.
   10    2. THE PROVISIONS OF THIS SECTION SHALL NOT APPLY IN THE CASE OF  REAL
   11  PROPERTY  WHERE A CHILD RESIDES IF SUCH CHILD ATTENDS A PUBLIC SCHOOL OF
   12  ELEMENTARY OR SECONDARY EDUCATION, UNLESS THE  GOVERNING  BOARD  OF  THE
   13  SCHOOL  DISTRICT IN WHICH THE PROPERTY IS LOCATED, AFTER PUBLIC HEARING,
   14  ADOPTS A RESOLUTION PROVIDING FOR SUCH EXEMPTION; PROVIDED THAT ANY SUCH
   15  RESOLUTION SHALL CONDITION SUCH EXEMPTION UPON SATISFACTORY  PROOF  THAT
   16  THE  CHILD WAS NOT BROUGHT INTO THE RESIDENCE IN WHOLE OR IN SUBSTANTIAL
   17  PART FOR THE  PURPOSE  OF  ATTENDING  A  PARTICULAR  SCHOOL  WITHIN  THE
   18  DISTRICT.  THE  PROCEDURE  FOR  SUCH  HEARING  AND  RESOLUTION  MUST  BE
   19  CONDUCTED SEPARATELY FROM THE PROCEDURE FOR ANY HEARING AND  LOCAL  LAW,
   20  ORDINANCE  OR RESOLUTION CONDUCTED PURSUANT TO PARAGRAPH (A) OF SUBDIVI-
   21  SION ONE OF THIS SECTION.
   22    3. REAL PROPERTY OWNED BY QUALIFYING  INDIVIDUALS  SHALL  BE  ELIGIBLE
   23  UNDER THIS SECTION WHERE:
   24    (A)  THE  INCOME  OF THE OWNER OR THE COMBINED INCOME OF THE OWNERS OF
   25  THE PROPERTY FOR THE INCOME TAX YEAR IMMEDIATELY PRECEDING THE  DATE  OF
   26  MAKING  APPLICATION  UNDER  THIS  SECTION  IS  AT OR BELOW THREE HUNDRED
   27  PERCENT OF THE POVERTY GUIDELINES UPDATED PERIODICALLY  IN  THE  FEDERAL
   28  REGISTER  BY  THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES UNDER THE
   29  AUTHORITY OF 42 U.S.C. 9902(2). INCOME TAX YEAR SHALL  MEAN  THE  TWELVE
   30  MONTH  PERIOD  FOR  WHICH  THE  OWNER OR OWNERS FILED A FEDERAL PERSONAL
   31  INCOME TAX RETURN, OR IF NO SUCH RETURN IS  FILED,  THE  CALENDAR  YEAR.
   32  WHERE  TITLE IS VESTED IN EITHER THE HUSBAND OR THE WIFE, THEIR COMBINED
   33  INCOME MAY NOT EXCEED SUCH SUM, EXCEPT WHERE THE  HUSBAND  OR  WIFE,  OR
   34  EX-HUSBAND OR EX-WIFE IS ABSENT FROM THE PROPERTY AS PROVIDED IN SUBPAR-
   35  AGRAPH  (II)  OF PARAGRAPH (D) OF THIS SUBDIVISION, THEN ONLY THE INCOME
   36  OF THE SPOUSE OR EX-SPOUSE RESIDING ON THE PROPERTY SHALL BE  CONSIDERED
   37  AND  MAY  NOT EXCEED SUCH SUM. SUCH INCOME SHALL INCLUDE SOCIAL SECURITY
   38  AND RETIREMENT BENEFITS, INTEREST, DIVIDENDS, TOTAL GAIN FROM  THE  SALE
   39  OR  EXCHANGE  OF  A CAPITAL ASSET WHICH MAY BE OFFSET BY A LOSS FROM THE
   40  SALE OR EXCHANGE OF A CAPITAL ASSET IN THE SAME  INCOME  TAX  YEAR,  NET
   41  RENTAL  INCOME, SALARY OR EARNINGS, AND NET INCOME FROM SELF-EMPLOYMENT,
   42  BUT SHALL NOT INCLUDE A RETURN OF CAPITAL, GIFTS, INHERITANCES, PAYMENTS
   43  MADE TO INDIVIDUALS BECAUSE OF THEIR STATUS AS VICTIMS  OF  NAZI  PERSE-
   44  CUTION,  AS  DEFINED IN P.L. 103-286 OR MONIES EARNED THROUGH EMPLOYMENT
   45  IN THE FEDERAL FOSTER GRANDPARENT PROGRAM AND ANY SUCH INCOME  SHALL  BE
   46  OFFSET BY ALL MEDICAL AND PRESCRIPTION DRUG EXPENSES ACTUALLY PAID WHICH
   47  WERE  NOT REIMBURSED OR PAID FOR BY INSURANCE, IF THE GOVERNING BOARD OF
   48  A MUNICIPALITY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR
   49  RESOLUTION PROVIDING THEREFOR. THE PROVISIONS OF THIS PARAGRAPH NOTWITH-
   50  STANDING, SUCH INCOME SHALL  NOT  INCLUDE  VETERANS  DISABILITY  COMPEN-
   51  SATION,  AS  DEFINED  IN TITLE 38 OF THE UNITED STATES CODE PROVIDED THE
   52  GOVERNING BOARD OF SUCH MUNICIPALITY, AFTER  PUBLIC  HEARING,  ADOPTS  A
   53  LOCAL  LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR. IN COMPUTING NET
   54  RENTAL INCOME  AND  NET  INCOME  FROM  SELF-EMPLOYMENT  NO  DEPRECIATION
   55  DEDUCTION  SHALL BE ALLOWED FOR THE EXHAUSTION, WEAR AND TEAR OF REAL OR
   56  PERSONAL PROPERTY HELD FOR THE PRODUCTION OF INCOME;
       A. 5504                             3
    1    (B) THE TITLE OF THE PROPERTY SHALL HAVE BEEN VESTED IN THE  OWNER  OR
    2  ONE  OF THE OWNERS OF THE PROPERTY FOR AT LEAST SIXTY CONSECUTIVE MONTHS
    3  PRIOR TO THE DATE OF MAKING APPLICATION UNDER  THIS  SECTION,  PROVIDED,
    4  HOWEVER,  THAT  IN THE EVENT OF THE DEATH OF EITHER A HUSBAND OR WIFE IN
    5  WHOSE  NAME  TITLE OF THE PROPERTY SHALL HAVE BEEN VESTED AT THE TIME OF
    6  DEATH AND THEN BECOMES VESTED SOLELY IN THE SURVIVOR BY VIRTUE OF DEVISE
    7  BY OR DESCENT FROM THE DECEASED HUSBAND OR WIFE, THE TIME  OF  OWNERSHIP
    8  OF  THE  PROPERTY BY THE DECEASED HUSBAND OR WIFE SHALL BE DEEMED ALSO A
    9  TIME OF OWNERSHIP BY THE SURVIVOR AND SUCH  OWNERSHIP  SHALL  BE  DEEMED
   10  CONTINUOUS  FOR  THE PURPOSES OF COMPUTING SUCH PERIOD OF TWELVE CONSEC-
   11  UTIVE MONTHS. IN THE EVENT OF A TRANSFER BY EITHER A HUSBAND OR WIFE  TO
   12  THE  OTHER  SPOUSE OF ALL OR PART OF THE TITLE TO THE PROPERTY, THE TIME
   13  OF OWNERSHIP OF THE PROPERTY BY THE TRANSFEROR SPOUSE  SHALL  BE  DEEMED
   14  ALSO  A  TIME  OF  OWNERSHIP BY THE TRANSFEREE SPOUSE AND SUCH OWNERSHIP
   15  SHALL BE DEEMED CONTINUOUS FOR THE PURPOSES OF COMPUTING SUCH PERIOD  OF
   16  TWELVE  CONSECUTIVE  MONTHS.  WHERE  PROPERTY OF THE OWNER OR OWNERS HAS
   17  BEEN ACQUIRED TO REPLACE PROPERTY FORMERLY OWNED BY SUCH OWNER OR OWNERS
   18  AND TAKEN BY EMINENT DOMAIN OR OTHER INVOLUNTARY  PROCEEDING,  EXCEPT  A
   19  TAX  SALE,  THE  PERIOD  OF  OWNERSHIP  OF  THE FORMER PROPERTY SHALL BE
   20  COMBINED WITH THE PERIOD OF OWNERSHIP OF THE PROPERTY FOR WHICH APPLICA-
   21  TION IS MADE FOR EXEMPTION AND SUCH PERIODS OF OWNERSHIP SHALL BE DEEMED
   22  TO BE CONSECUTIVE FOR PURPOSES OF  THIS  SECTION.  WHERE  THE  OWNER  OR
   23  OWNERS  TRANSFER  TITLE TO PROPERTY WHICH AS OF THE DATE OF TRANSFER WAS
   24  EXEMPT FROM TAXATION UNDER THE PROVISIONS OF THIS SECTION, THE  REACQUI-
   25  SITION  OF  TITLE BY SUCH OWNER OR OWNERS WITHIN NINE MONTHS OF THE DATE
   26  OF TRANSFER SHALL BE DEEMED TO SATISFY THE REQUIREMENT OF THIS PARAGRAPH
   27  THAT THE TITLE OF THE PROPERTY SHALL HAVE BEEN VESTED IN  THE  OWNER  OR
   28  ONE OF THE OWNERS FOR SUCH PERIOD OF SIXTY CONSECUTIVE MONTHS;
   29    (C) THE PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
   30    (D)  THE  REAL  PROPERTY  IS THE LEGAL RESIDENCE OF AND IS OCCUPIED IN
   31  WHOLE OR IN PART BY THE OWNER OR BY ALL OF THE OWNERS OF  THE  PROPERTY:
   32  EXCEPT  WHERE, (I) AN OWNER IS ABSENT FROM THE RESIDENCE WHILE RECEIVING
   33  HEALTH-RELATED CARE AS AN INPATIENT OF A RESIDENTIAL HEALTH CARE FACILI-
   34  TY, AS DEFINED IN SECTION TWENTY-EIGHT HUNDRED ONE OF THE PUBLIC  HEALTH
   35  LAW,  PROVIDED  THAT  ANY  INCOME  ACCRUING TO THAT PERSON SHALL ONLY BE
   36  INCOME ONLY TO THE EXTENT THAT IT EXCEEDS THE AMOUNT PAID BY SUCH OWNER,
   37  SPOUSE, OR CO-OWNER FOR CARE IN THE FACILITY, AND PROVIDED FURTHER, THAT
   38  DURING SUCH CONFINEMENT SUCH PROPERTY IS NOT OCCUPIED BY OTHER THAN  THE
   39  SPOUSE OR CO-OWNER OF SUCH OWNER; OR, (II) THE REAL PROPERTY IS OWNED BY
   40  A HUSBAND AND/OR WIFE, OR AN EX-HUSBAND AND/OR AN EX-WIFE, AND EITHER IS
   41  ABSENT  FROM  THE RESIDENCE DUE TO DIVORCE, LEGAL SEPARATION OR ABANDON-
   42  MENT AND ALL OTHER PROVISIONS OF THIS  SECTION  ARE  MET  PROVIDED  THAT
   43  WHERE AN EXEMPTION WAS PREVIOUSLY GRANTED WHEN BOTH RESIDED ON THE PROP-
   44  ERTY,  THEN THE PERSON REMAINING ON THE REAL PROPERTY SHALL BE SIXTY-TWO
   45  YEARS OF AGE OR OVER.
   46    3-A. (A) FOR THE PURPOSES OF THIS SECTION, TITLE TO  THAT  PORTION  OF
   47  REAL  PROPERTY  OWNED  BY A COOPERATIVE APARTMENT CORPORATION IN WHICH A
   48  TENANT-STOCKHOLDER OF SUCH CORPORATION RESIDES AND WHICH IS  REPRESENTED
   49  BY HIS OR HER SHARE OR SHARES OF STOCK IN SUCH CORPORATION AS DETERMINED
   50  BY ITS OR THEIR PROPORTIONAL RELATIONSHIP TO THE TOTAL OUTSTANDING STOCK
   51  OF  THE  CORPORATION,  INCLUDING THAT OWNED BY THE CORPORATION, SHALL BE
   52  DEEMED TO BE VESTED IN SUCH TENANT-STOCKHOLDER.
   53    (B) THAT PROPORTION OF THE ASSESSMENT OF SUCH REAL PROPERTY OWNED BY A
   54  COOPERATIVE APARTMENT CORPORATION DETERMINED BY THE RELATIONSHIP OF SUCH
   55  REAL PROPERTY VESTED IN SUCH TENANT-STOCKHOLDER TO  SUCH  ENTIRE  PARCEL
   56  AND  THE  BUILDINGS  THEREON  OWNED BY SUCH COOPERATIVE APARTMENT CORPO-
       A. 5504                             4
    1  RATION IN WHICH SUCH TENANT-STOCKHOLDER  RESIDES  SHALL  BE  SUBJECT  TO
    2  TAXATION PURSUANT TO THIS SECTION.
    3    (C) REAL PROPERTY MAY BE SUBJECT TO TAXATION PURSUANT TO THIS SUBDIVI-
    4  SION  BY  A  MUNICIPALITY  IN WHICH SUCH PROPERTY IS LOCATED ONLY IF THE
    5  GOVERNING BOARD OF SUCH MUNICIPALITY, AFTER  PUBLIC  HEARING,  ADOPTS  A
    6  LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
    7    3-B.  THE  OFFICE OF REAL PROPERTY SERVICES SHALL DEVELOP, MAKE AVAIL-
    8  ABLE AND DISTRIBUTE TO ANY MUNICIPAL CORPORATION WHICH  REQUESTS  IT,  A
    9  FORM FOR THE PURPOSE OF ADMINISTERING THE PROVISIONS OF PARAGRAPH (A) OF
   10  SUBDIVISION THREE OF THIS SECTION.
   11    4.  EVERY MUNICIPAL CORPORATION IN WHICH SUCH REAL PROPERTY IS LOCATED
   12  SHALL NOTIFY, OR CAUSE TO BE NOTIFIED, EACH  PERSON  OWNING  RESIDENTIAL
   13  REAL  PROPERTY  IN  SUCH MUNICIPAL CORPORATION OF THE PROVISIONS OF THIS
   14  SECTION. THE PROVISIONS OF THIS SUBDIVISION MAY BE MET BY  A  NOTICE  OR
   15  LEGEND SENT ON OR WITH EACH TAX BILL TO SUCH PERSONS READING "YOU MAY BE
   16  ELIGIBLE FOR SENIOR CITIZEN REAL PROPERTY TAX CAP BENEFITS. SENIOR CITI-
   17  ZENS  HAVE  UNTIL  MONTH.........., DAY......., YEAR......, TO APPLY FOR
   18  SUCH EXEMPTIONS.  FOR INFORMATION PLEASE CALL OR WRITE....," FOLLOWED BY
   19  THE NAME, TELEPHONE NUMBER AND/OR ADDRESS  OF  A  PERSON  OR  DEPARTMENT
   20  SELECTED  BY THE MUNICIPAL CORPORATION TO EXPLAIN THE PROVISIONS OF THIS
   21  SECTION.
   22    4-A. (A) A SENIOR CITIZEN ELIGIBLE FOR THE EXEMPTION PROVIDED  FOR  IN
   23  SUBDIVISION  ONE OF THIS SECTION MAY REQUEST THAT A NOTICE BE SENT TO AN
   24  ADULT THIRD PARTY. SUCH REQUEST SHALL BE MADE ON A  FORM  PRESCRIBED  BY
   25  THE  STATE BOARD AND SHALL BE SUBMITTED TO THE ASSESSOR OF THE ASSESSING
   26  UNIT IN WHICH THE ELIGIBLE TAXPAYER RESIDES NO  LATER  THAN  SIXTY  DAYS
   27  BEFORE  THE  LAST  APPLICATION DATE FOR THE FIRST TAXABLE STATUS DATE TO
   28  WHICH IT IS TO APPLY. SUCH FORM SHALL  PROVIDE  A  SECTION  WHEREBY  THE
   29  DESIGNATED  THIRD  PARTY SHALL CONSENT TO SUCH DESIGNATION. SUCH REQUEST
   30  SHALL BE EFFECTIVE UPON RECEIPT BY  THE  ASSESSOR.  THE  ASSESSOR  SHALL
   31  MAINTAIN  A  LIST  OF  ALL  ELIGIBLE  PROPERTY OWNERS WHO HAVE REQUESTED
   32  NOTICES PURSUANT TO THIS PARAGRAPH.
   33    (B) A NOTICE SHALL BE SENT TO THE  DESIGNATED  THIRD  PARTY  AT  LEAST
   34  THIRTY  DAYS PRIOR TO THE LAST APPLICATION DATE FOR EACH ENSUING TAXABLE
   35  STATUS DATE; PROVIDED THAT NO SUCH NOTICE NEED BE SENT IN THE FIRST YEAR
   36  IF THE REQUEST WAS NOT RECEIVED BY THE  ASSESSOR  AT  LEAST  SIXTY  DAYS
   37  BEFORE THE LAST APPLICATION DATE FOR THE APPLICABLE TAXABLE STATUS DATE.
   38    SUCH  NOTICE SHALL READ SUBSTANTIALLY AS FOLLOWS: "ON BEHALF OF (IDEN-
   39  TIFY SENIOR CITIZEN OR CITIZENS), YOU ARE  ADVISED  THAT  HIS,  HER,  OR
   40  THEIR  RENEWAL  APPLICATION FOR THE SENIOR CITIZEN PROPERTY TAX CAP MUST
   41  BE FILED WITH THE ASSESSOR NO LATER THAN (ENTER DATE). YOU  ARE  ENCOUR-
   42  AGED  TO  REMIND HIM, HER, OR THEM OF THAT FACT, AND TO OFFER ASSISTANCE
   43  IF NEEDED, ALTHOUGH YOU ARE UNDER NO LEGAL OBLIGATION  TO  DO  SO.  YOUR
   44  COOPERATION AND ASSISTANCE ARE GREATLY APPRECIATED."
   45    (C)  A NOTICE SHALL BE SENT TO THE DESIGNATED THIRD PARTY WHENEVER THE
   46  ASSESSOR SENDS A NOTICE TO THE SENIOR  CITIZEN  REGARDING  THE  POSSIBLE
   47  REMOVAL  OF BENEFITS UNDER THIS SECTION. SUCH NOTICE SHALL READ SUBSTAN-
   48  TIALLY AS FOLLOWS: "ON BEHALF OF (IDENTIFY SENIOR CITIZEN OR  CITIZENS),
   49  YOU  ARE  ADVISED  THAT  HIS, HER, OR THEIR SENIOR TAX CAP IS AT RISK OF
   50  BEING REMOVED. YOU ARE ENCOURAGED TO MAKE SURE THAT HE, SHE OR THEY  ARE
   51  AWARE  OF THAT FACT, AND TO OFFER ASSISTANCE IF NEEDED, ALTHOUGH YOU ARE
   52  UNDER NO LEGAL OBLIGATION TO DO SO. YOUR COOPERATION AND ASSISTANCE  ARE
   53  GREATLY APPRECIATED."
   54    (D)  THE  OBLIGATION  TO MAIL SUCH NOTICES SHALL CEASE IF THE ELIGIBLE
   55  TAXPAYER CANCELS THE REQUEST OR CEASES TO QUALIFY FOR THE SENIOR PROPER-
   56  TY TAX CAP.
       A. 5504                             5
    1    (E) FAILURE TO MAIL ANY NOTICE REQUIRED BY THIS  SUBDIVISION,  OR  THE
    2  FAILURE OF A PARTY TO RECEIVE SAME, SHALL NOT AFFECT THE VALIDITY OF THE
    3  LEVY,  COLLECTION,  OR  ENFORCEMENT  OF  TAXES ON PROPERTY OWNED BY SUCH
    4  PERSON, OR IN THE CASE OF A THIRD PARTY NOTICE, ON PROPERTY OWNED BY THE
    5  SENIOR CITIZEN.
    6    5.  APPLICATION  FOR  BENEFITS  UNDER THIS SECTION MUST BE MADE BY THE
    7  OWNER, OR ALL OF THE OWNERS OF THE PROPERTY, ON FORMS PRESCRIBED BY  THE
    8  STATE  BOARD  TO BE FURNISHED BY THE APPROPRIATE ASSESSING AUTHORITY AND
    9  SHALL FURNISH THE INFORMATION AND BE EXECUTED IN THE MANNER REQUIRED  OR
   10  PRESCRIBED  IN  SUCH FORMS, AND SHALL BE FILED IN SUCH ASSESSOR'S OFFICE
   11  ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE.   NOTWITHSTANDING  ANY
   12  OTHER  PROVISION OF LAW, AT THE OPTION OF THE MUNICIPAL CORPORATION, ANY
   13  PERSON OTHERWISE QUALIFYING UNDER  THIS  SECTION  SHALL  NOT  BE  DENIED
   14  INCLUSION  UNDER  THIS  SECTION IF HE OR SHE BECOMES SIXTY-FIVE YEARS OF
   15  AGE AFTER THE APPROPRIATE TAXABLE STATUS DATE AND ON OR BEFORE  DECEMBER
   16  THIRTY-FIRST OF THE SAME YEAR.
   17    5-A.  ANY  LOCAL LAW OR ORDINANCE ADOPTED PURSUANT TO PARAGRAPH (A) OF
   18  SUBDIVISION ONE OF THIS SECTION MAY BE AMENDED, OR A LOCAL LAW OR  ORDI-
   19  NANCE  MAY  BE  ADOPTED  TO PROVIDE, NOTWITHSTANDING SUBDIVISION FIVE OF
   20  THIS SECTION, THAT AN APPLICATION FOR SUCH EXEMPTION MAY BE  FILED  WITH
   21  THE  ASSESSOR  AFTER  THE  APPROPRIATE TAXABLE STATUS DATE BUT NOT LATER
   22  THAN THE LAST DATE ON WHICH A PETITION WITH  RESPECT  TO  COMPLAINTS  OF
   23  ASSESSMENT  MAY  BE  FILED,  WHERE  FAILURE TO FILE A TIMELY APPLICATION
   24  RESULTED FROM: (A) A DEATH OF THE  APPLICANT'S  SPOUSE,  CHILD,  PARENT,
   25  BROTHER OR SISTER; OR
   26    (B)  AN  ILLNESS OF THE APPLICANT OR OF THE APPLICANT'S SPOUSE, CHILD,
   27  PARENT, BROTHER OR SISTER, WHICH ACTUALLY PREVENTS  THE  APPLICANT  FROM
   28  FILING  ON  A  TIMELY  BASIS,  AS CERTIFIED BY A LICENSED PHYSICIAN. THE
   29  ASSESSOR SHALL APPROVE OR DENY SUCH APPLICATION AS IF IT HAD BEEN  FILED
   30  ON OR BEFORE THE TAXABLE STATUS DATE.
   31    5-B.  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION OR ANY OTHER
   32  PROVISION OF LAW, A COUNTY WITH AN ANNUAL TAXABLE STATUS DATE OF JANUARY
   33  FIRST OR JANUARY SECOND AND WITH A POPULATION OF ONE  MILLION  OR  MORE,
   34  MAY,  AT ITS OPTION AND BY AMENDMENT OR ADOPTION OF A LOCAL LAW OR ORDI-
   35  NANCE, AUTHORIZE ITS ASSESSOR TO ACCEPT APPLICATIONS FOR  THE  EXEMPTION
   36  FROM  REAL  PROPERTY TAXES AUTHORIZED PURSUANT TO THIS SECTION ON A DATE
   37  LATER THAN SUCH COUNTY'S STATUTORY DEADLINE DATE FOR RECEIVING  APPLICA-
   38  TIONS.  ANY  APPLICATION  FILED  LATER THAN SUCH STATUTORY DEADLINE DATE
   39  WHICH IS IN COMPLIANCE WITH SUCH  LOCAL  LAW  OR  ORDINANCE  AMENDED  OR
   40  ADOPTED PURSUANT TO THIS SUBDIVISION AND WHICH MEETS ALL OTHER NECESSARY
   41  REQUIREMENTS FOR GRANTING THE EXEMPTION AUTHORIZED BY THIS SECTION SHALL
   42  BE  DEEMED  TO  HAVE  BEEN TIMELY FILED PRIOR TO SUCH STATUTORY DEADLINE
   43  DATE, AND ANY INDIVIDUAL OR INDIVIDUALS FOR WHOM SUCH AN APPLICATION HAS
   44  BEEN FILED SHALL BE INCLUDED ON THE ASSESSMENT ROLLS PREPARED  FOR  SUCH
   45  COUNTY ON THE BASIS OF THE TAXABLE STATUS DATE IMMEDIATELY PRECEDING THE
   46  DATE SUCH APPLICATION WAS FILED.
   47    5-C.  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION OR ANY OTHER
   48  PROVISION OF LAW, IN A CITY HAVING A POPULATION OF ONE MILLION OR  MORE,
   49  APPLICATIONS  AUTHORIZED  PURSUANT  TO  THIS SECTION SHALL BE CONSIDERED
   50  TIMELY FILED IF THEY ARE FILED ON OR BEFORE THE FIFTEENTH DAY  OF  MARCH
   51  OF THE APPROPRIATE YEAR.
   52    6.  (A)  AT  LEAST  SIXTY DAYS PRIOR TO THE APPROPRIATE TAXABLE STATUS
   53  DATE, THE ASSESSING AUTHORITY SHALL MAIL TO EACH PERSON QUALIFYING UNDER
   54  THIS SECTION ON THE LATEST COMPLETED ASSESSMENT ROLL AN APPLICATION FORM
   55  AND A NOTICE THAT SUCH APPLICATION MUST BE FILED ON OR BEFORE THE  TAXA-
   56  BLE  STATUS DATE AND BE APPROVED IN ORDER FOR THE EXEMPTION TO BE GRANT-
       A. 5504                             6
    1  ED. THE ASSESSING AUTHORITY SHALL, WITHIN THREE DAYS OF  THE  COMPLETION
    2  AND  FILING  OF THE TENTATIVE ASSESSMENT ROLL, NOTIFY BY MAIL ANY APPLI-
    3  CANT WHO HAS INCLUDED WITH HIS OR HER APPLICATION AT LEAST ONE  SELF-AD-
    4  DRESSED,  PRE-PAID  ENVELOPE,  OF THE APPROVAL OR DENIAL OF THE APPLICA-
    5  TION; PROVIDED, HOWEVER, THAT THE ASSESSING AUTHORITY  SHALL,  UPON  THE
    6  RECEIPT  AND  FILING  OF  THE  APPLICATION, SEND BY MAIL NOTIFICATION OF
    7  RECEIPT TO ANY APPLICANT WHO HAS INCLUDED TWO OF SUCH ENVELOPES WITH THE
    8  APPLICATION.   WHERE AN APPLICANT IS ENTITLED  TO  A  NOTICE  OF  DENIAL
    9  PURSUANT  TO THIS SUBDIVISION, SUCH NOTICE SHALL BE ON A FORM PRESCRIBED
   10  BY THE STATE BOARD AND SHALL STATE THE REASONS FOR SUCH DENIAL AND SHALL
   11  FURTHER STATE THAT THE APPLICANT MAY HAVE SUCH DETERMINATION REVIEWED IN
   12  THE MANNER PROVIDED BY LAW. FAILURE TO MAIL ANY SUCH APPLICATION FORM OR
   13  NOTICES OR THE FAILURE OF SUCH PERSON TO RECEIVE ANY OF THE  SAME  SHALL
   14  NOT  PREVENT  THE LEVY, COLLECTION AND ENFORCEMENT OF THE PAYMENT OF THE
   15  TAXES ON PROPERTY OWNED BY SUCH PERSON.
   16    (B) EXCEPT IN CITIES OF ONE MILLION OR MORE, ANY PERSON WHO HAS QUALI-
   17  FIED UNDER THIS SECTION ON FIVE CONSECUTIVE COMPLETED ASSESSMENT  ROLLS,
   18  INCLUDING ANY YEARS WHEN THE PROPERTY WAS OWNED BY A HUSBAND AND/OR WIFE
   19  WHILE  BOTH  RESIDED  IN  SUCH  PROPERTY,  SHALL  NOT  BE SUBJECT TO THE
   20  REQUIREMENTS SET FORTH IN PARAGRAPH (A) OF THIS SUBDIVISION PROVIDED THE
   21  GOVERNING BOARD OF THE MUNICIPALITY IN WHICH SAID PROPERTY  IS  SITUATED
   22  AFTER PUBLIC HEARING ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVID-
   23  ING  THEREFOR,  HOWEVER, SAID PERSON SHALL BE MAILED AN APPLICATION FORM
   24  AND A NOTICE INFORMING HIM OR HER OF HIS OR HER RIGHTS. SUCH  QUALIFICA-
   25  TION  SHALL BE AUTOMATICALLY GRANTED ON EACH SUBSEQUENT ASSESSMENT ROLL.
   26  PROVIDED, HOWEVER, THAT WHEN TAX PAYMENT IS MADE BY SUCH PERSON A  SWORN
   27  AFFIDAVIT MUST BE INCLUDED WITH SUCH PAYMENT WHICH SHALL STATE THAT SUCH
   28  PERSON CONTINUES TO BE ELIGIBLE UNDER THIS SECTION. SUCH AFFIDAVIT SHALL
   29  BE  ON  A  FORM  PRESCRIBED BY THE STATE BOARD. IF SUCH AFFIDAVIT IS NOT
   30  INCLUDED WITH THE TAX PAYMENT,  THE  COLLECTING  OFFICER  SHALL  PROCEED
   31  PURSUANT TO SECTION FIVE HUNDRED FIFTY-ONE-A OF THIS CHAPTER.
   32    7.  ANY  CONVICTION  OF HAVING MADE ANY WILLFUL FALSE STATEMENT IN THE
   33  APPLICATION UNDER THIS SECTION, SHALL BE PUNISHABLE BY  A  FINE  OF  NOT
   34  MORE  THAN  ONE  HUNDRED  DOLLARS  AND SHALL DISQUALIFY THE APPLICANT OR
   35  APPLICANTS FROM FURTHER EXEMPTION FOR A PERIOD OF FIVE YEARS.
   36    8. NOTWITHSTANDING THE PROVISIONS OF SUBDIVISIONS FIVE AND SIX OF THIS
   37  SECTION, THE LOCAL GOVERNING BODY OF A CITY,  TOWN,  VILLAGE  OR  COUNTY
   38  HAVING  THE POWER TO ASSESS MAY ADOPT A LOCAL LAW AUTHORIZING THE ASSES-
   39  SOR OR ASSESSORS OF SUCH CITY, TOWN, VILLAGE OR COUNTY TO ACCEPT  APPLI-
   40  CATIONS  FOR  RENEWAL  PURSUANT TO THIS SECTION AFTER THE TAXABLE STATUS
   41  DATE. SUCH LOCAL LAW SHALL PROVIDE THAT IN THE EVENT THE OWNER,  OR  ALL
   42  OF  THE OWNERS, OF PROPERTY WHICH HAS QUALIFIED PURSUANT TO THIS SECTION
   43  ON THE PRECEDING ASSESSMENT ROLL FAIL TO FILE THE  APPLICATION  REQUIRED
   44  PURSUANT TO THIS SECTION ON OR BEFORE THE TAXABLE STATUS DATE SUCH OWNER
   45  OR  OWNERS MAY FILE THE APPLICATION, EXECUTED AS IF SUCH APPLICATION HAD
   46  BEEN FILED ON OR BEFORE THE TAXABLE STATUS DATE, WITH THE ASSESSOR ON OR
   47  BEFORE THE DATE FOR THE HEARING OF COMPLAINTS.
   48    9. NOTWITHSTANDING ANY OTHER PROVISION OF LAW  TO  THE  CONTRARY,  THE
   49  PROVISIONS  OF  THIS  SECTION  SHALL  APPLY  TO REAL PROPERTY IN WHICH A
   50  PERSON OR PERSONS HOLDS A LEGAL LIFE ESTATE OR WHICH IS  HELD  IN  TRUST
   51  SOLELY  FOR THE BENEFIT OF A PERSON OR PERSONS IF SUCH PERSON OR PERSONS
   52  WOULD OTHERWISE BE ELIGIBLE PURSUANT TO SUBDIVISION ONE OF THIS SECTION,
   53  WERE SUCH PERSON OR PERSONS THE OWNER OR OWNERS OF SUCH REAL PROPERTY.
   54    S 2. This act shall take effect January 1, 2014.
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