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.