STATE OF NEW YORK
________________________________________________________________________
5032
2017-2018 Regular Sessions
IN ASSEMBLY
February 6, 2017
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Introduced by M. of A. LOPEZ -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to late applica-
tions for school tax relief exemptions
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 (f) to read as follows:
3 (f) Notwithstanding paragraph (e) of this subdivision, a local law or
4 ordinance may be adopted by the taxable district to provide that appli-
5 cations for exemptions pursuant to this section may be filed with the
6 assessor after the last date on which a petition with respect to
7 complaints of assessment may be filed, where failure to file a timely
8 application resulted from: (i) a death of the applicant's spouse, child,
9 parent, brother or sister; or (ii) an illness of the applicant or of the
10 applicant's spouse, child, parent, brother or sister, which actually
11 prevents the applicant from filing on a timely basis, as certified by a
12 licensed physician. If the assessor determines that the applicant meets
13 all eligibility standards otherwise prescribed pursuant to this section,
14 the applicant shall be entitled to a credit to be applied against the
15 taxes levied by the district on the property equal to the amount which
16 would otherwise have been received by the applicant if the application
17 were filed in a timely manner. Such credit shall be applied in the next
18 fiscal year.
19 § 2. This act shall take effect immediately and shall be applicable to
20 assessment rolls prepared on the basis of a taxable status date follow-
21 ing the effective date of this act.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07722-01-7