Authorizes every local municipal assessor to extend the renewal of certain provisions of the real property tax law for persons age sixty-five and older or for certain persons with disabilities and limited income for one year in the interest of public health and safety due to the novel coronavirus, COVID-19 pandemic; makes related provisions.
STATE OF NEW YORK
________________________________________________________________________
1257
2023-2024 Regular Sessions
IN SENATE
January 11, 2023
___________
Introduced by Sens. COMRIE, GALLIVAN -- read twice and ordered printed,
and when printed to be committed to the Committee on Local Government
AN ACT in relation to extending the renewal of certain provisions of the
real property tax law for persons age sixty-five and older or for
certain persons with disabilities and limited income for one year due
to the novel coronavirus, COVID-19 pandemic
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, in the interest
2 of the health and safety of the public due to the novel coronavirus,
3 COVID-19 pandemic, every local municipal assessor is authorized to
4 extend for the period of one year, the renewal of sections 467 and 459-c
5 of the real property tax law required pursuant to title 2 of article 4
6 of the real property tax law, relating to persons age sixty-five and
7 older or for certain persons with disabilities and limited income. If
8 the eligible recipient determines his or her income has changed in a
9 matter that would grant him or her a greater exemption than what was
10 presented on the previous year's assessment roll, such eligible recipi-
11 ent shall have the opportunity to reapply. Such exemption shall be no
12 less than what was granted on the previous year's assessment roll.
13 § 2. This act shall take effect immediately and shall be deemed to
14 have been in full force and effect on and after March 7, 2020.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03436-01-3
