Bill Text: NY S04614 | 2021-2022 | General Assembly | Amended
Bill Title: Authorizes every governing body of an assessing unit and every local assessor to accept a late application for a tax exemption related to having a disability for the 2020-2021 school taxes and the 2021 general taxes, provided that acceptance of such late application may occur only pursuant to local authorization by adoption of a local law in the case of a county, city, town or village, or passage of a resolution in the case of a school district other than a school district subject to article fifty-two of the education law.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2022-04-06 - referred to real property taxation [S04614 Detail]
Download: New_York-2021-S04614-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 4614--A Cal. No. 753 2021-2022 Regular Sessions IN SENATE February 8, 2021 ___________ Introduced by Sens. KAPLAN, WEIK -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- reported favorably from said committee, ordered to first and second report, ordered to a third reading, amended and ordered reprinted, retaining its place in the order of third reading AN ACT to authorize every governing body of an assessing unit and every local assessor in certain situations to accept a late application for certain tax exemptions for the 2020-2021 school taxes and the 2021 general taxes 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 to the contrary, 2 every governing body of an assessment unit and every local assessor may 3 accept a late application for tax exemption pursuant to section 459-c of 4 the real property tax law for the 2020-2021 school taxes and 2021 gener- 5 al taxes; provided, however, that acceptance of such late application 6 may occur only pursuant to local authorization by adoption of a local 7 law in the case of a county, city, town or village, or passage of a 8 resolution in the case of a school district other than a school district 9 subject to article 52 of the education law; and provided, further, that 10 such late acceptance may not occur more than 274 days after such appli- 11 cation's original due date. If accepted, such application shall be 12 reviewed as if it had been received on or before the taxable status 13 dates established for such rolls. 14 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08953-02-1
