Bill Text: NY A05806 | 2021-2022 | General Assembly | Introduced

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Bill Title: Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2022-01-05 - referred to real property taxation [A05806 Detail]

Download: New_York-2021-A05806-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

            S. 5172                                                  A. 5806

                               2021-2022 Regular Sessions

                SENATE - ASSEMBLY

                                    February 25, 2021
                                       ___________

        IN SENATE -- Introduced by Sen. PALUMBO -- read twice and ordered print-
          ed, and when printed to be committed to the Committee on Aging

        IN ASSEMBLY -- Introduced by M. of A. THIELE -- Multi-Sponsored by -- M.
          of  A. SANTABARBARA -- read once and referred to the Committee on Real
          Property Taxation

        AN ACT to amend the real property tax law, in  relation  to  eligibility
          for  the  enhanced school tax relief exemption for senior citizens for
          properties purchased after the levy of taxes

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

     1    Section  1.  Subdivision 6 of section 425 of the real property tax law
     2  is amended by adding a new paragraph (f) to read as follows:
     3    (f) Notwithstanding the provisions of paragraph (a) of  this  subdivi-
     4  sion,  where  a  person  who  meets  the  requirements  for  an enhanced
     5  exemption for property owned by senior citizens pursuant to this section
     6  purchases property after the levy of taxes,  such  person  may  file  an
     7  application  for  exemption  with the assessor within thirty days of the
     8  transfer of title to such person. The assessor  shall  make  a  determi-
     9  nation  of  whether  or  not  the parcel would have qualified for exempt
    10  status on the tax roll on which the taxes were levied had title  to  the
    11  parcel  been  in  the  name  of the applicant on the taxable status date
    12  applicable to  the  tax  roll.  The  application  shall  be  on  a  form
    13  prescribed  by the commissioner. The assessor, no later than thirty days
    14  after receipt of such application, shall notify both the  applicant  and
    15  the  board  of  assessment  review,  by  first class mail, of the exempt
    16  amount, if any, and the right of the owner to a  review  of  the  exempt
    17  amount  upon  the filing of a written complaint. Such complaint shall be
    18  on a form prescribed by the commissioner and shall  be  filed  with  the
    19  board  of  assessment  review  within twenty days of the mailing of this
    20  notice.  If no complaint is received, the  board  of  assessment  review

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05796-01-1
        S. 5172                             2                            A. 5806

     1  shall  so  notify  the assessor, and the exempt amount determined by the
     2  assessor shall be final. If the applicant files a complaint,  the  board
     3  of  assessment review shall schedule a time and place for a hearing with
     4  respect  thereto  no  later  than  thirty  days after the mailing of the
     5  notice by the assessor. The board of assessment review  shall  meet  and
     6  determine  the  exempt  amount and shall immediately notify the assessor
     7  and the applicant, by first class mail, of its determination. The amount
     8  of exemption determined pursuant to this paragraph shall be  subject  to
     9  review  as  provided in article seven of this chapter. Such a proceeding
    10  shall be commenced within thirty days of the mailing of  the  notice  of
    11  the  board  of  assessment  review  to the new owner as provided in this
    12  paragraph.
    13    § 2. This act shall take effect immediately and shall  apply  to  real
    14  property  transferred  to qualified senior citizens after taxable status
    15  dates occurring on or after such date.