Bill Text: NY A08949 | 2013-2014 | General Assembly | Introduced

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Bill Title: Permits local tax district to adopt a local law permitting late filings for school tax relief exemptions where an illness of the applicant or an applicant's family member prevented timely filing.

Spectrum: Moderate Partisan Bill (Republican 12-3)

Status: (Introduced - Dead) 2014-03-04 - referred to real property taxation [A08949 Detail]

Download: New_York-2013-A08949-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         8949
                                 I N  A S S E M B L Y
                                     March 4, 2014
                                      ___________
       Introduced by M. of A. P. LOPEZ -- read once and referred to the Commit-
         tee on Real Property Taxation
       AN  ACT to amend the real property tax law, in relation to late applica-
         tions for school tax relief exemptions
         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 PARAGRAPH (E) OF THIS SUBDIVISION, A LOCAL LAW  OR
    4  ORDINANCE  MAY BE ADOPTED BY THE TAXABLE DISTRICT TO PROVIDE THAT APPLI-
    5  CATIONS FOR EXEMPTIONS PURSUANT TO THIS SECTION MAY BE  FILED  WITH  THE
    6  ASSESSOR  AFTER  THE  LAST  DATE  ON  WHICH  A  PETITION WITH RESPECT TO
    7  COMPLAINTS OF ASSESSMENT MAY BE FILED, WHERE FAILURE TO  FILE  A  TIMELY
    8  APPLICATION RESULTED FROM: (I) A DEATH OF THE APPLICANT'S SPOUSE, CHILD,
    9  PARENT, BROTHER OR SISTER; OR (II) AN ILLNESS OF THE APPLICANT OR OF THE
   10  APPLICANT'S  SPOUSE,  CHILD,  PARENT,  BROTHER OR SISTER, WHICH ACTUALLY
   11  PREVENTS THE APPLICANT FROM FILING ON A TIMELY BASIS, AS CERTIFIED BY  A
   12  LICENSED  PHYSICIAN. IF THE ASSESSOR DETERMINES THAT THE APPLICANT MEETS
   13  ALL ELIGIBILITY STANDARDS OTHERWISE PRESCRIBED PURSUANT TO THIS SECTION,
   14  THE APPLICANT SHALL BE ENTITLED TO A CREDIT TO BE  APPLIED  AGAINST  THE
   15  TAXES  LEVIED  BY THE DISTRICT ON THE PROPERTY EQUAL TO THE AMOUNT WHICH
   16  WOULD OTHERWISE HAVE BEEN RECEIVED BY THE APPLICANT IF  THE  APPLICATION
   17  WERE  FILED IN A TIMELY MANNER. SUCH CREDIT SHALL BE APPLIED IN THE NEXT
   18  FISCAL YEAR.
   19    S 2. This act shall take effect immediately and shall be applicable to
   20  assessment rolls prepared on the basis of a taxable status date  follow-
   21  ing the effective date of this act.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD13009-01-3