Bill Text: NY A07368 | 2021-2022 | General Assembly | Introduced

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Bill Title: Extends the deadline for the filing of applications and renewal applications for real property tax abatement programs to July 15, 2021.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2021-06-07 - substituted by s6086 [A07368 Detail]

Download: New_York-2021-A07368-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          7368

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                       May 6, 2021
                                       ___________

        Introduced  by M. of A. ROZIC -- read once and referred to the Committee
          on Real Property Taxation

        AN ACT to extend the deadline for the filing of applications and renewal
          applications for real property tax abatement programs

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

     1    Section  1.  Notwithstanding  any other provision of law, the deadline
     2  for the filing of applications and renewal applications due to be  filed
     3  in  calendar  year  2021  for any real property tax abatement program or
     4  real property tax exemption programs provided by  any  municipal  corpo-
     5  ration  in  this  state  shall be extended to July 15, 2021 provided the
     6  governing body of such municipal corporation adopts a local  law,  ordi-
     7  nance  or  resolution  providing  therefor.  Any changes to tentative or
     8  final assessment rolls or tax rolls resulting  from  such  an  extension
     9  will  be  treated  as  errors  and corrected according to the procedures
    10  established in sections 552, 553, and 554 of the real property tax law.
    11    § 2. The assessor of a participating municipal corporation shall  mail
    12  written notice of their denial of an exemption or abatement to the prop-
    13  erty owner and the participating municipal corporation. Where the asses-
    14  sor  denied  the  exemption  or abatement, the property owner may file a
    15  complaint with the board of assessment review within a time frame deter-
    16  mined by the local law, ordinance or resolution passed by the  municipal
    17  corporation.  Such  board  shall reconvene within 45 days of receiving a
    18  complaint and upon ten days written notice to  the  property  owner  and
    19  assessor  to  hear  the  appeal and determine the matter, and shall mail
    20  written notice of its determination to the assessor and property  owner.
    21  The  provisions  of  article 5 of the real property tax law shall govern
    22  the review process to the extent practicable. For the purposes  of  this
    23  act,  the  applicant may commence within 30 days of service of a written
    24  determination of the appeal, a proceeding under title 1 of article 7  of
    25  the real property tax law, or, if applicable, under title 1-A of article

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10827-01-1
        A. 7368                             2

     1  7 of the real property tax law. Sections 727 and 739 of the real proper-
     2  ty  tax  law  shall  not apply to proceedings commenced pursuant to this
     3  act.
     4    § 3. This act shall take effect immediately.