Bill Text: NY S01754 | 2011-2012 | General Assembly | Introduced

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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 5-0)

Status: (Introduced - Dead) 2012-03-12 - COMMITTEE DISCHARGED AND COMMITTED TO RULES [S01754 Detail]

Download: New_York-2011-S01754-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1754
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   January 12, 2011
                                      ___________
       Introduced  by  Sen.  DIAZ  --  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.  Subdivision 5-b of section 467 of the real property tax law, as
   23  added by chapter 571 of the laws of 1996, is amended to read as follows:
   24    5-b. Notwithstanding the provisions  of  this  section  or  any  other
   25  provision  of law, a [county with an annual taxable status date of Janu-
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04460-01-1
       S. 1754                             2
    1  ary first or January second and with a  population  of  one  million  or
    2  more,] MUNICIPALITY may, at its option and by amendment or adoption of a
    3  local  law  or  ordinance, authorize its assessor to accept applications
    4  for  the  exemption from real property taxes authorized pursuant to this
    5  section on a date later than such  [county's]  MUNICIPALITY'S  statutory
    6  deadline  date for receiving applications for such exemption. Any appli-
    7  cation filed later than such statutory deadline date which is in compli-
    8  ance with such local law or ordinance amended  or  adopted  pursuant  to
    9  this  subdivision  and  which meets all other necessary requirements for
   10  granting the exemption authorized by this section  shall  be  deemed  to
   11  have  been  timely  filed prior to such statutory deadline date, and any
   12  individual or individuals for whom such an application  has  been  filed
   13  shall  be granted such exemption and shall receive such exemption on the
   14  assessment [roles] ROLLS prepared for such [county] MUNICIPALITY on  the
   15  basis  of  the  taxable  status date immediately preceding the date such
   16  application was filed.
   17    S 3. This act shall take effect immediately, provided that section two
   18  of this act shall apply to the 2011-2012  tax  assessment  rolls  if  an
   19  application  for  exemption  is  filed  within 60 days of such effective
   20  date.