Bill Text: NY A10241 | 2019-2020 | General Assembly | Amended

New York Assembly Bill 10241 (Prior Session Legislation)

Bill Title: Extends the deadline for the filing of applications and renewal applications for real property tax abatement programs to July 15, 2020.

Spectrum: Partisan Bill (Democrat 9-0)

Status: (Passed) 2020-06-08 - SIGNED CHAP.92 [A10241 Detail]

Download: New_York-2019-A10241-Amended.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                        10241--A

                   IN ASSEMBLY

                                      April 8, 2020
                                       ___________

        Introduced  by M. of A. HYNDMAN -- read once and referred to the Commit-
          tee on Real Property Taxation -- committee discharged,  bill  amended,
          ordered reprinted as amended and recommitted to said committee

        AN  ACT in relation to extending the deadline for the filing of applica-
          tions  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 2020 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,  2020  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
    25  of  the  real  property  tax  law, or, if applicable, under title 1-A of
    26  article 7 of the real property tax law. Sections 727 and 739 of the real
    27  property tax law shall not apply to proceedings  commenced  pursuant  to
    28  this act.
    29    § 3. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15946-07-0