Bill Text: NY S05555 | 2015-2016 | General Assembly | Introduced
Bill Title: Relates to giving the New York city department of taxation discretion to accept late filings.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2016-02-01 - RECOMMIT, ENACTING CLAUSE STRICKEN [S05555 Detail]
Download: New_York-2015-S05555-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
5555
2015-2016 Regular Sessions
I N S E N A T E
May 14, 2015
___________
Introduced by Sen. COMRIE -- read twice and ordered printed, and when
printed to be committed to the Committee on Cities
AN ACT to amend the real property tax law, in relation to giving the New
York city department of taxation discretion to accept late filings
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subparagraph (ii) of paragraph (a) of subdivision 5 of
2 section 489-cccccc of the real property tax law, as added by chapter 119
3 of the laws of 2008, is amended to read as follows:
4 (ii) Final application. Applicants shall file a final application for
5 benefits no later than one year from the date of issuance of the first
6 building permit for construction work, or, where construction work does
7 not require a building permit, no later than one year from the date of
8 commencement of construction. THE DEPARTMENT OF FINANCE SHALL HAVE
9 DISCRETION TO CONSIDER APPLICATIONS RECEIVED AFTER ONE YEAR FROM THE
10 DATE OF COMMENCEMENT OF CONSTRUCTION AS TIMELY FILED IF IT FINDS NO HARM
11 FROM THE APPLICANT'S LATE FILING OR NO FAULT ON THE PART OF THE APPLI-
12 CANT IN FAILING TO FILE PRIOR TO THE EXPIRATION OF ONE YEAR.
13 S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11158-01-5
