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A05969 Summary:
BILL NO | A05969A |
  | |
SAME AS | SAME AS S04733-A |
  | |
SPONSOR | Galef |
  | |
COSPNSR | Zebrowski, Morelle, Schimminger, Gantt, Magee, Englebright, Cahill, Paulin, Lifton, Peoples-Stokes, Gunther, Lupardo, Jaffee, Jenne, Thiele, Abinanti, Barrett, Brindisi, Bronson, Buchwald, D'Urso, Fahy, Hunter, Jean-Pierre, Jones, Mayer, McDonald, Otis, Ryan, Santabarbara, Skartados, Skoufis, Steck, Stirpe, Wallace, Woerner, Pretlow, Solages, Rozic, Brabenec, Hooper, Miller B, Butler, Stec, Walter, Magnarelli, Oaks, Ramos, Kolb, Norris, Goodell, Lawrence, Friend, Fitzpatrick, Johns, Palmesano, Garbarino, Weprin, Morinello, DiPietro |
  | |
MLTSPNSR | Byrne, Crouch, Walsh |
  | |
Amd §§425 & 496, rpld §425 sub 16, §1306-a sub 6, RPT L; amd §606, rpld §606 sub§ (eee) ¶10 sub¶ (A) cl (iii), Tax L | |
  | |
Removes references to STAR in the real property tax law and tax law; repeals provisions relating to the school tax relief credit. |
A05969 Actions:
BILL NO | A05969A | |||||||||||||||||||||||||||||||||||||||||||||||||
  | ||||||||||||||||||||||||||||||||||||||||||||||||||
02/21/2017 | referred to real property taxation | |||||||||||||||||||||||||||||||||||||||||||||||||
03/01/2017 | reported referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
03/01/2017 | reported referred to rules | |||||||||||||||||||||||||||||||||||||||||||||||||
03/01/2017 | reported | |||||||||||||||||||||||||||||||||||||||||||||||||
03/01/2017 | rules report cal.28 | |||||||||||||||||||||||||||||||||||||||||||||||||
03/01/2017 | ordered to third reading rules cal.28 | |||||||||||||||||||||||||||||||||||||||||||||||||
03/01/2017 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
03/01/2017 | delivered to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
03/01/2017 | REFERRED TO LOCAL GOVERNMENT | |||||||||||||||||||||||||||||||||||||||||||||||||
01/03/2018 | DIED IN SENATE | |||||||||||||||||||||||||||||||||||||||||||||||||
01/03/2018 | RETURNED TO ASSEMBLY | |||||||||||||||||||||||||||||||||||||||||||||||||
01/03/2018 | ordered to third reading cal.428 | |||||||||||||||||||||||||||||||||||||||||||||||||
01/29/2018 | amended on third reading 5969a | |||||||||||||||||||||||||||||||||||||||||||||||||
03/20/2018 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
03/20/2018 | delivered to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
03/20/2018 | REFERRED TO LOCAL GOVERNMENT |
A05969 Committee Votes:
Galef | Aye | Lalor | Aye | ||||||
McDonald | Aye | Miller | Aye | ||||||
Gjonaj | Excused | ||||||||
Pichardo | Aye | ||||||||
Dickens | Aye | ||||||||
Wallace | Aye | ||||||||
Barnwell | Aye | ||||||||
Farrell | Aye | Oaks | Aye | ||||||
Lentol | Aye | Crouch | Aye | ||||||
Schimminger | Aye | Barclay | Aye | ||||||
Gantt | Excused | Fitzpatrick | Aye | ||||||
Weinstein | Aye | Hawley | Aye | ||||||
Glick | Excused | Malliotakis | Aye | ||||||
Nolan | Excused | Walter | Aye | ||||||
Pretlow | Aye | Montesano | Aye | ||||||
Perry | Aye | Curran | Aye | ||||||
Colton | Aye | Ra | Aye | ||||||
Cook | Excused | ||||||||
Cahill | Aye | ||||||||
Aubry | Aye | ||||||||
Hooper | Aye | ||||||||
Thiele | Aye | ||||||||
Cusick | Aye | ||||||||
Ortiz | Aye | ||||||||
Benedetto | Aye | ||||||||
Moya | Aye | ||||||||
Weprin | Aye | ||||||||
Rodriguez | Aye | ||||||||
Ramos | Aye | ||||||||
Braunstein | Aye | ||||||||
McDonald | Excused | ||||||||
Rozic | Aye | ||||||||
Heastie | Aye | Kolb | Aye | ||||||
Gottfried | Aye | Oaks | Aye | ||||||
Lentol | Aye | Butler | Aye | ||||||
Farrell | Aye | Crouch | Aye | ||||||
Gantt | Excused | Finch | Aye | ||||||
Nolan | Excused | Barclay | Aye | ||||||
Weinstein | Aye | Raia | Aye | ||||||
Hooper | Aye | Hawley | Aye | ||||||
Ortiz | Aye | ||||||||
Pretlow | Aye | ||||||||
Cook | Aye | ||||||||
Glick | Excused | ||||||||
Morelle | Aye | ||||||||
Aubry | Aye | ||||||||
Englebright | Aye | ||||||||
Dinowitz | Aye | ||||||||
Colton | Aye | ||||||||
Magnarelli | Aye | ||||||||
Perry | Aye | ||||||||
Galef | Aye | ||||||||
Paulin | Aye | ||||||||
Titus | Aye | ||||||||
Peoples-Stokes | Aye | ||||||||
Go to top
A05969 Floor Votes:
Yes
Abbate
Yes
Crouch
Yes
Goodell
Yes
Lifton
Yes
O'Donnell
Yes
Simanowitz
Yes
Abinanti
Yes
Curran
Yes
Gottfried
Yes
Lopez
Yes
Ortiz
Yes
Simon
Yes
Arroyo
Yes
Cusick
Yes
Graf
Yes
Lupardo
Yes
Otis
Yes
Simotas
Yes
Aubry
Yes
Cymbrowitz
Yes
Gunther
Yes
Lupinacci
Yes
Palmesano
Yes
Skartados
Yes
Barclay
Yes
Davila
Yes
Harris
Yes
Magee
ER
Palumbo
Yes
Skoufis
Yes
Barnwell
Yes
De La Rosa
Yes
Hawley
Yes
Magnarelli
Yes
Paulin
Yes
Solages
Yes
Barrett
Yes
DenDekker
Yes
Hevesi
Yes
Malliotakis
Yes
Peoples-Stokes
Yes
Stec
Yes
Barron
Yes
Dickens
Yes
Hikind
Yes
Mayer
Yes
Perry
Yes
Steck
Yes
Benedetto
ER
Dilan
Yes
Hooper
Yes
McDonald
Yes
Pheffer Amato
Yes
Stirpe
Yes
Bichotte
Yes
Dinowitz
Yes
Hunter
Yes
McDonough
Yes
Pichardo
Yes
Thiele
Yes
Blake
Yes
DiPietro
Yes
Hyndman
Yes
McKevitt
Yes
Pretlow
Yes
Titone
Yes
Blankenbush
Yes
D'Urso
Yes
Jaffee
Yes
McLaughlin
Yes
Quart
Yes
Titus
Yes
Brabenec
Yes
Englebright
Yes
Jean-Pierre
Yes
Miller B
Yes
Ra
Yes
Vanel
Yes
Braunstein
Yes
Errigo
Yes
Jenne
Yes
Miller MG
Yes
Raia
Yes
Walker
Yes
Brindisi
Yes
Fahy
Yes
Johns
Yes
Miller ML
Yes
Ramos
Yes
Wallace
Yes
Bronson
Yes
Farrell
Yes
Jones
Yes
Montesano
Yes
Richardson
Yes
Walsh
Yes
Buchwald
Yes
Finch
Yes
Joyner
Yes
Morelle
Yes
Rivera
Yes
Walter
Yes
Butler
Yes
Fitzpatrick
Yes
Kavanagh
Yes
Morinello
Yes
Rodriguez
Yes
Weinstein
Yes
Byrne
Yes
Friend
Yes
Kearns
Yes
Mosley
Yes
Rosenthal
Yes
Weprin
Yes
Cahill
Yes
Galef
Yes
Kim
Yes
Moya
Yes
Rozic
Yes
Williams
Yes
Carroll
ER
Gantt
Yes
Kolb
Yes
Murray
Yes
Ryan
Yes
Woerner
Yes
Castorina
Yes
Garbarino
Yes
Lalor
Yes
Niou
Yes
Santabarbara
Yes
Wright
Yes
Colton
Yes
Giglio
Yes
Lavine
Yes
Nolan
Yes
Schimminger
Yes
Zebrowski
Yes
Cook
Yes
Gjonaj
Yes
Lawrence
Yes
Norris
Yes
Seawright
Yes
Mr. Speaker
Yes
Crespo
Yes
Glick
Yes
Lentol
Yes
Oaks
Yes
Sepulveda
‡ Indicates voting via videoconference
Yes
Abbate
Yes
Crouch
Yes
Gunther
Yes
Mayer
Yes
Pichardo
Yes
Taylor
Yes
Abinanti
Yes
Curran
Yes
Harris
Yes
McDonald
Yes
Pretlow
Yes
Thiele
Yes
Arroyo
Yes
Cusick
Yes
Hawley
ER
McDonough
Yes
Quart
Yes
Titone
Yes
Aubry
Yes
Cymbrowitz
Yes
Hevesi
Yes
Miller B
Yes
Ra
Yes
Titus
Yes
Barclay
Yes
Davila
Yes
Hikind
Yes
Miller MG
Yes
Raia
Yes
Vanel
Yes
Barnwell
Yes
De La Rosa
Yes
Hooper
Yes
Miller ML
Yes
Ramos
Yes
Walker
Yes
Barrett
Yes
DenDekker
Yes
Hunter
Yes
Montesano
Yes
Richardson
Yes
Wallace
Yes
Barron
Yes
Dickens
Yes
Hyndman
Yes
Morelle
Yes
Rivera
Yes
Walsh
Yes
Benedetto
Yes
Dilan
Yes
Jaffee
Yes
Morinello
Yes
Rodriguez
Yes
Walter
Yes
Bichotte
Yes
Dinowitz
Yes
Jean-Pierre
Yes
Mosley
Yes
Rosenthal D
Yes
Weinstein
Yes
Blake
Yes
DiPietro
Yes
Jenne
Yes
Murray
Yes
Rosenthal L
Yes
Weprin
Yes
Blankenbush
Yes
D'Urso
Yes
Johns
Yes
Niou
Yes
Rozic
Yes
Williams
Yes
Brabenec
Yes
Englebright
Yes
Jones
Yes
Nolan
Yes
Ryan
Yes
Woerner
Yes
Braunstein
Yes
Errigo
Yes
Joyner
Yes
Norris
Yes
Santabarbara
Yes
Wright
Yes
Brindisi
Yes
Fahy
Yes
Kim
Yes
Oaks
Yes
Schimminger
Yes
Zebrowski
Yes
Bronson
ER
Finch
Yes
Kolb
Yes
O'Donnell
Yes
Seawright
Yes
Mr. Speaker
Yes
Buchwald
Yes
Fitzpatrick
Yes
Lalor
Yes
Ortiz
ER
Sepulveda
Yes
Butler
Yes
Friend
Yes
Lavine
Yes
Otis
Yes
Simon
Yes
Byrne
Yes
Galef
Yes
Lawrence
Yes
Palmesano
Yes
Simotas
Yes
Cahill
ER
Gantt
Yes
Lentol
Yes
Palumbo
ER
Skartados
Yes
Carroll
Yes
Garbarino
Yes
Lifton
Yes
Paulin
Yes
Skoufis
Yes
Castorina
Yes
Giglio
Yes
Lupardo
Yes
Pellegrino
Yes
Solages
Yes
Colton
Yes
Glick
Yes
Magee
Yes
Peoples-Stokes
Yes
Stec
Yes
Cook
Yes
Goodell
Yes
Magnarelli
Yes
Perry
Yes
Steck
Yes
Crespo
Yes
Gottfried
Yes
Malliotakis
Yes
Pheffer Amato
Yes
Stirpe
‡ Indicates voting via videoconference
A05969 Memo:
Go to topNEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)   BILL NUMBER: A5969A SPONSOR: Galef
  TITLE OF BILL: An act to amend the real property tax law and the tax law, in relation to removing references to the school tax relief credit; and to repeal certain provisions of such laws relating thereto   PURPOSE OR GENERAL IDEA OF BILL: The purpose of this legislation is to sunset the School Tax Relief (STAR) Credit Program and reopen the STAR Exemption Program to new applicants.   SUMMARY OF PROVISIONS: Sections 1-10: Amend the Real Property Tax Law and the Tax Law to repeal changes made to the STAR Exemption program in part A of chapter 60 of the laws of 2016 and part A of chapter 73 of the 17 laws of 2016, which closed the STAR Exemption program to new applicants and created a new STAR Credit program for new homeowners. Specifically, this bill would: *Reopen the STAR Exemption program to new applicants; *Sunset the STAR Credit program. The Department of Taxation and Finance (Department) would still issue any outstanding credits; Require the Department to assist localities in notifying the public of the changes provided for in this act, and any action required by taxpayers to quali- fy for the STAR Exemption for the 2018-2019 school year; *Require the Department to share with local assessors the names, addresses and other appropriate information of taxpayers who qualified for the STAR Credit for 2017, or applied for the credit for 2018, which will be used by the local assessor to enroll them in the STAR Exemption going forward. It would also allow the local assessor to request of these taxpayers any outstanding information needed to qualify them for the exemption for the 2018-2019 school year; *Allow new homeowners who have not registered with the State for the STAR Credit a minimum of sixty days to apply for the exemption for 2018-2019 school year; *Allow local assessors to apply an exemption to an assessment roll or tax roll beyond the normal timeframe for the 2018-2019 school year; and *Repeal various provisions of the prior acts that would no longer be relevant. Section 11: Establishes the effective date.   DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE): Changes were only made to certain date and year references.   JUSTIFICATION: The STAR Exemption program, which provides an immediate reduction in property owners' tax liability, is the most convenient form of real property tax relief in that it provides the relief upfront. This distinction is important as many taxpayers, especially those with lower incomes, have difficulty paying their school tax bills in their entirety and waiting for a reimbursement check. The exemption program also requires less administration than the credit as no checks need to be printed and mailed. This bill would transition STAR back to an exemption program and repeal many of the changes made in 2016.   PRIOR LEGISLATIVE HISTORY: This is new legislation.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: The sunset of the STAR Credit program will allow for increased revenues, which would be offset by an increase in spending. For FY 2017-18 it is estimated that this proposal would lead to a revenue increase of $194 million, and a spending increase in the same amount.   EFFECTIVE DATE: This act shall take effect immediately.
A05969 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 5969--A Cal. No. 428 2017-2018 Regular Sessions IN ASSEMBLY February 21, 2017 ___________ Introduced by M. of A. GALEF, ZEBROWSKI, MORELLE, SCHIMMINGER, GANTT, MAGEE, ENGLEBRIGHT, CAHILL, PAULIN, LIFTON, PEOPLES-STOKES, GUNTHER, LUPARDO, JAFFEE, JENNE, THIELE, ABINANTI, BARRETT, BRINDISI, BRONSON, BUCHWALD, D'URSO, FAHY, HUNTER, JEAN-PIERRE, JONES, MAYER, McDONALD, OTIS, RYAN, SANTABARBARA, SKARTADOS, SKOUFIS, STECK, STIRPE, WALLACE, WOERNER, PRETLOW, SOLAGES, ROZIC, BRABENEC, HOOPER, B. MILLER, BUTLER, STEC, WALTER, MAGNARELLI, OAKS, RAMOS, KOLB, NORRIS, GOODELL, LAWRENCE, FRIEND, FITZPATRICK, JOHNS, PALMESANO, GARBARINO, WEPRIN, MORINELLO, DiPIETRO -- Multi-Sponsored by -- M. of A. BYRNE, CROUCH, WALSH -- read once and referred to the Committee on Real Property Taxation -- ordered to a third reading, amended and ordered reprinted, retaining its place on the order of third reading AN ACT to amend the real property tax law and the tax law, in relation to removing references to the school tax relief credit; and to repeal certain provisions of such laws relating thereto The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph (a) of subdivision 6 of section 425 of the real 2 property tax law, as amended by section 1 of part A of chapter 60 of the 3 laws of 2016, is amended to read as follows: 4 (a) Generally. All owners of the property who primarily reside thereon 5 [and who are not subject to the provisions of subdivision sixteen of6this section] must jointly file an application for exemption with the 7 assessor on or before the appropriate taxable status date. Such applica- 8 tion may be filed by mail if it is enclosed in a postpaid envelope prop- 9 erly addressed to the appropriate assessor, deposited in a post office 10 or official depository under the exclusive care of the United States 11 postal service, and postmarked by the United States postal service on or 12 before the applicable taxable status date. Each such application shall 13 be made on a form prescribed by the commissioner, which shall require 14 the applicant or applicants to agree to notify the assessor if their EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09835-06-8A. 5969--A 2 1 primary residence changes while their property is receiving the 2 exemption. The assessor may request that proof of residency be submitted 3 with the application. If the applicant requests a receipt from the 4 assessor as proof of submission of the application, the assessor shall 5 provide such receipt. If such request is made by other than personal 6 request, the applicant shall provide the assessor with a self-addressed 7 postpaid envelope in which to mail the receipt. 8 § 2. Subdivision 16 of section 425 of the real property tax law is 9 REPEALED. 10 § 3. Subdivision 2 of section 496 of the real property tax law, as 11 amended by section 3 of part A of chapter 60 of the laws of 2016, is 12 amended to read as follows: 13 2. An application to renounce an exemption shall be made on a form 14 prescribed by the commissioner and shall be filed with the county direc- 15 tor of real property tax services no later than ten years after the levy 16 of taxes upon the assessment roll on which the renounced exemption 17 appears. The county director, after consulting with the assessor as 18 appropriate, shall compute the total amount owed on account of the 19 renounced exemption as follows: 20 (a) For each assessment roll on which the renounced exemption appears, 21 the assessed value that was exempted shall be multiplied by the tax rate 22 or rates that were applied to that assessment roll. Interest shall then 23 be added to each such product at the rate prescribed by section nine 24 hundred twenty-four-a of this chapter or such other law as may be appli- 25 cable for each month or portion thereon since the levy of taxes upon 26 such assessment roll. 27 (b) The sum of the calculations made pursuant to paragraph (a) of this 28 subdivision with respect to all of the assessment rolls in question 29 shall be determined. 30 (c) A processing fee of five hundred dollars shall be added to the sum 31 determined pursuant to paragraph (b) of this subdivision[, unless the32provisions of paragraph (d) of this subdivision are applicable.33(d) If the applicant is renouncing a STAR exemption in order to quali-34fy for the personal income tax credit authorized by subsection (eee) of35section six hundred six of the tax law, and no other exemptions are36being renounced on the same application, no processing fee shall be37applicable]. 38 § 4. Subdivision 6 of section 1306-a of the real property tax law is 39 REPEALED. 40 § 5. Subparagraph (A) of paragraph 3 of subsection (eee) of section 41 606 of the tax law, as amended by section 8 of part A of chapter 73 of 42 the laws of 2016, is amended to read as follows: 43 (A) [Beginning with] For the taxable [years after] years two thousand 44 [fifteen] sixteen and two thousand seventeen, a basic STAR credit shall 45 be available to a qualified taxpayer if the affiliated income of the 46 parcel that serves as the taxpayer's primary residence is less than or 47 equal to five hundred thousand dollars. 48 § 6. The opening paragraph of subparagraph (A) of paragraph 4 of 49 subsection (eee) of section 606 of the tax law, as amended by section 8 50 of part A of chapter 73 of the laws of 2016, is amended to read as 51 follows: 52 [Beginning with] For the taxable [years after] years two thousand 53 [fifteen] sixteen and two thousand seventeen, an enhanced STAR credit 54 shall be available to a qualified taxpayer where both of the following 55 conditions are satisfied:A. 5969--A 3 1 § 7. Clause (iii) of subparagraph (A) of paragraph 10 of subsection 2 (eee) of section 606 of the tax law is REPEALED. 3 § 8. Paragraph (c) of subdivision 11 of section 425 of the real prop- 4 erty tax law, as amended by section 3 of part A of chapter 73 of the 5 laws of 2016, is amended to read as follows: 6 (c) Transfers of title. When the assessor has received a report pursu- 7 ant to section five hundred seventy-four of this chapter of a transfer 8 of title to real property which is exempt pursuant to this section, the 9 assessor shall [discontinue the exemption as required by subdivision10sixteen of this section] send the new owner or owners as shown thereon 11 an application for the exemption authorized by this section. The asses- 12 sor shall not implement the provisions of section five hundred twenty of 13 this chapter upon such a transfer, except to the extent that the proper- 14 ty may also be receiving one or more other exemptions. 15 § 9. Paragraph (c) of subdivision 6 of section 425 of the real proper- 16 ty tax law, as amended by section 4 of part A of chapter 73 of the laws 17 of 2016, is amended to read as follows: 18 (c) Senior citizens exemption. When property is eligible for the 19 senior citizens exemption authorized by section four hundred sixty-seven 20 of this [article] title, it shall also be deemed to be eligible for the 21 enhanced exemption authorized by this section for certain senior citi- 22 zens, provided, where applicable, that the age requirement established 23 by a municipal corporation pursuant to subdivision five of section four 24 hundred sixty-seven of this [article] title is satisfied, and no sepa- 25 rate application need be filed therefor. [Provided, however, that the26provisions of this paragraph shall only apply where at least one of the27applicants held title to the property on the taxable status date of the28assessment roll that was used to levy school district taxes for the two29thousand fifteen--two thousand sixteen school year and the property was30granted an exemption pursuant to this section on such assessment roll.] 31 § 10. Implementation for the 2018--2019 school year. The commissioner 32 of taxation and finance shall assist localities in notifying the public 33 of the provisions of this act and any action required by taxpayers to 34 receive a STAR exemption for the 2018--2019 school year. Notwithstand- 35 ing subdivision 6 of section 425 of the real property tax law, for 36 assessment rolls used to levy school district taxes for the 2018--2019 37 school year, an application for an exemption under section 425 of the 38 real property tax law shall be filed with the local assessor by the last 39 date on which a petition with respect to complaints of assessment may be 40 filed or not later than the sixtieth day after the effective date of 41 this act, whichever is later. The assessor shall approve or deny such 42 application as if it had been filed on or before the taxable status 43 date. If the assessor determines that the property is eligible for the 44 exemption, the assessor shall thereupon be authorized and directed to 45 correct the assessment roll accordingly, or, if another person has 46 custody or control of the assessment roll, to direct that person to make 47 the appropriate corrections. If the correction is not made before school 48 taxes are levied, the failure to take the exemption into account in the 49 computation of the tax shall be deemed a "clerical error" for purposes 50 of title 3 of article 5 of the real property tax law, or any comparable 51 laws governing the correction of administrative errors on assessment 52 rolls and tax rolls, and shall be corrected accordingly. 53 Notwithstanding any other provision of law to the contrary, the 54 commissioner of taxation and finance shall immediately notify local 55 assessors of the name and address of any taxpayer within their assessing 56 unit who qualified for the school tax relief (STAR) credit pursuant toA. 5969--A 4 1 subsection (eee) of section 606 of the tax law for taxable year 2017, or 2 has applied for a credit for taxable year 2018 and any additional infor- 3 mation available that would assist the assessor in accurately determin- 4 ing the property's eligibility for the STAR exemption pursuant to 5 section 425 of the real property tax law. To the extent possible, the 6 local assessor shall determine the eligibility of the property for the 7 2018--2019 school year using information provided by the commissioner of 8 taxation and finance. Taxpayers who applied with the department of 9 taxation and finance for the STAR credit for the 2018--2019 school year 10 or received the STAR credit for the 2017--2018 school year, shall not be 11 required to file an application for an exemption in order to receive an 12 exemption on the same property for the 2018--2019 school year; however, 13 if a property's eligibility cannot be determined by using information 14 supplied by the department of taxation and finance, the assessor may 15 seek additional documentation from the taxpayer to prove his or her 16 eligibility. Such taxpayer shall have until the last date on which a 17 petition, with respect to complaints of assessment may be filed, to 18 supply proof of eligibility, or thirty days of such request, whichever 19 is later. The assessor shall mail notice of his or her determination to 20 such owner. If the assessor determines that the property is eligible for 21 the exemption, the assessor shall thereupon be authorized and directed 22 to correct the assessment roll accordingly, or, if another person has 23 custody or control of the assessment roll, to direct that person to make 24 the appropriate corrections. If the correction is not made before school 25 taxes are levied, the failure to take the exemption into account in the 26 computation of the tax shall be deemed a "clerical error" for purposes 27 of title 3 of article 5 of the real property tax law, or any comparable 28 laws governing the correction of administrative errors on assessment 29 rolls and tax rolls, and shall be corrected accordingly. Nothing within 30 this act shall preclude a taxpayer from seeking administrative and judi- 31 cial review of an assessor's denial of the exemption. 32 § 11. This act shall take effect immediately.
A05969 LFIN:
  | NO LFIN |