Bill Text: NY S06668 | 2021-2022 | General Assembly | Introduced

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Bill Title: Extends the deadline to apply for the STAR exemption until September first, two thousand twenty-one.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2022-01-05 - REFERRED TO LOCAL GOVERNMENT [S06668 Detail]

Download: New_York-2021-S06668-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6668

                               2021-2022 Regular Sessions

                    IN SENATE

                                      May 11, 2021
                                       ___________

        Introduced  by  Sen. MATTERA -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT in relation to extending the time to file an application for  the
          STAR exemption until September first, two thousand twenty-one

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Notwithstanding any provision of law to the  contrary,  the
     2  filing deadline for filing an initial application for the STAR exemption
     3  authorized by section 425 of the real property tax law for 2021 tax roll
     4  is  hereby  extended until September 1, 2021.  Each application received
     5  by a local assessor on or before such date shall be reviewed  as  if  it
     6  had  been  received on or before the applicable deadline for filing such
     7  applications established for such roll, and if satisfied  the  applicant
     8  would otherwise be entitled to such an exemption had the application for
     9  exemption  been  filed  by  the applicable deadline, the assessor, shall
    10  grant the exemption from applicable taxation by making  any  appropriate
    11  corrections  to  the  subject  roll. However, if an exemption is granted
    12  subsequent to the payment of any subject tax, the local  governing  body
    13  or tax department may, in its sole discretion, provide for the refund of
    14  those  taxes paid and cancel taxes, fines, penalties or interest remain-
    15  ing unpaid.
    16    § 2. This act shall take effect immediately.




         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11352-01-1