Bill Text: NY S00949 | 2009-2010 | General Assembly | Introduced

---

Bill Title: Provides additional notice of the real property tax exemption for senior citizens under section 467 of the real property tax law and requires municipal corporations to permit late filings within 60 days of the statutory deadline from persons previously granted such exemption.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Engrossed - Dead) 2010-06-16 - referred to real property taxation [S00949 Detail]

Download: New_York-2009-S00949-Introduced.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          949
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                   January 22, 2009
                                      ___________
       Introduced  by Sens. C. JOHNSON, DIAZ, ONORATO -- read twice and ordered
         printed, and when printed to be committed to the Committee on Aging
       AN ACT to amend the real property tax law, in relation to  a  notice  of
         exemption for senior citizens
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subdivision 4 of section 467 of the real property tax  law,
    2  as  amended  by  chapter  406 of the laws of 1995, is amended to read as
    3  follows:
    4    4. Every municipal corporation in which such real property is  located
    5  shall  notify,  or  cause to be notified, each person owning residential
    6  real property in such municipal corporation of the  provisions  of  this
    7  section.    The provisions of this subdivision may be met by a notice or
    8  legend sent on or with each tax bill to such persons reading "You may be
    9  eligible for senior citizen tax exemptions. Senior citizens  have  until
   10  month..........,  day.......,  year......, to apply for such exemptions.
   11  For information please call or write....," followed by the  name,  tele-
   12  phone  number  and/or  address of a person or department selected by the
   13  municipal corporation to explain the provisions of  this  section.  Each
   14  cooperative  apartment  corporation shall notify each tenant-stockholder
   15  thereof in residence of such provisions as set forth herein.  Failure to
   16  notify, or cause to be notified any person who is in fact,  eligible  to
   17  receive  the  exemption  provided by this section or the failure of such
   18  person to receive the same shall not prevent the  levy,  collection  and
   19  enforcement  of  the  payment  of  the  taxes  on property owned by such
   20  person. A SECOND COPY OF THE NOTICE REQUIRED BY THIS  SUBDIVISION  SHALL
   21  BE SENT THIRTY DAYS PRIOR TO THE FILING DEADLINE.
   22    S  2.  Section 467 of the real property tax law is amended by adding a
   23  new subdivision 5-d to read as follows:
   24    5-D. NOTWITHSTANDING THE PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
   25  PROVISION  OF  LAW, A MUNICIPAL CORPORATION SHALL AUTHORIZE ITS ASSESSOR
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05830-01-9
       S. 949                              2
    1  TO ACCEPT APPLICATIONS  FOR  THE  EXEMPTION  FROM  REAL  PROPERTY  TAXES
    2  AUTHORIZED  PURSUANT  TO THIS SECTION WITHIN SIXTY DAYS OF THE STATUTORY
    3  DEADLINE DATE FOR RECEIVING APPLICATIONS FOR  SUCH  EXEMPTION  FROM  ANY
    4  PERSON  WHO  WAS PREVIOUSLY GRANTED AN EXEMPTION UNDER THIS SECTION. ANY
    5  APPLICATION FILED WITHIN SIXTY DAYS  OF  SUCH  STATUTORY  DEADLINE  DATE
    6  WHICH  IS  IN  COMPLIANCE  WITH  SUCH  LOCAL LAW OR ORDINANCE AMENDED OR
    7  ADOPTED PURSUANT TO THIS SUBDIVISION AND WHICH MEETS ALL OTHER NECESSARY
    8  REQUIREMENTS FOR GRANTING THE EXEMPTION AUTHORIZED BY THIS SECTION SHALL
    9  BE DEEMED TO HAVE BEEN TIMELY FILED PRIOR  TO  SUCH  STATUTORY  DEADLINE
   10  DATE, AND ANY INDIVIDUAL OR INDIVIDUALS FOR WHOM SUCH AN APPLICATION HAS
   11  BEEN  FILED  SHALL  BE  GRANTED  SUCH  EXEMPTION  AND SHALL RECEIVE SUCH
   12  EXEMPTION ON THE ASSESSMENT ROLLS PREPARED FOR SUCH COUNTY ON THE  BASIS
   13  OF  THE TAXABLE STATUS DATE IMMEDIATELY PRECEDING THE DATE SUCH APPLICA-
   14  TION WAS FILED.
   15    S 3. This act shall take effect immediately, provided that section two
   16  of this act shall apply to the 2009-2010  tax  assessment  rolls  if  an
   17  application  for  exemption  is  filed  within 60 days of such effective
   18  date.