Bill Text: NY S03467 | 2009-2010 | General Assembly | Introduced

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Bill Title: Establishes an appeal procedure for individuals who fail to file for a STAR exemption within the deadline.

Spectrum: Partisan Bill (Republican 5-0)

Status: (Introduced - Dead) 2010-01-06 - REFERRED TO LOCAL GOVERNMENT [S03467 Detail]

Download: New_York-2009-S03467-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3467
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                    March 19, 2009
                                      ___________
       Introduced  by  Sens.  MORAHAN,  FARLEY,  HANNON, LARKIN, SEWARD -- read
         twice and ordered printed, and when printed to  be  committed  to  the
         Committee on Local Government
       AN  ACT  to amend the real property tax law, in relation to establishing
         an appeal procedure for individuals  who  fail  to  file  for  a  STAR
         exemption
         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 (b-2) to read as follows:
    3    (B-2) APPEAL PROCEDURE FOR INDIVIDUALS FAILING TO FILE AFTER THE DEAD-
    4  LINE. INDIVIDUALS WHO FAIL TO FILE WITHIN THE DEADLINE FOR THE EXEMPTION
    5  ESTABLISHED  BY  THIS  SECTION,  MAY  APPEAL  TO THE BOARD OF ASSESSMENT
    6  REVIEW FOR RETROACTIVE RELIEF. SUCH INDIVIDUALS MUST SHOW A  LEGITIMATE,
    7  GOOD CAUSE REASON AS TO WHY THEY MISSED THE DEADLINE TO FILE. IF LEGITI-
    8  MATE,  GOOD  CAUSE IS SHOWN, THE ASSESSMENT REVIEW BOARD SHALL GRANT THE
    9  PROPER STAR OR ENHANCED STAR EXEMPTION  FOR  THE  MISSED  DEADLINE.  THE
   10  OFFICE  OF REAL PROPERTY SERVICES SHALL PROMULGATE RULES AND REGULATIONS
   11  FOR THE ESTABLISHMENT OF THIS APPEAL PROCESS BY JULY FIRST, TWO THOUSAND
   12  ELEVEN.
   13    S 2. This act shall take effect July 1, 2011; provided, however,  that
   14  the office of real property services is authorized to promulgate any and
   15  all  rules  and  regulations  and  take  any other measures necessary to
   16  implement this act on its effective date, on or before such date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02372-01-9