ALESI, FUSCHILLO, LARKIN, O'MARA, SALAND, STOROBIN, YOUNG
MLTSPNSR
Add S467-g, RPT L
Provides for a real property tax cap for persons over 70 years of age; provides for notice to eligible property owners, application process, adult third party notice option, and conviction for willful false statements shall result in a fine of not more than one hundred dollars and disqualification from the tax cap.
STATE OF NEW YORK
________________________________________________________________________
3198
2011-2012 Regular Sessions
IN SENATE
February 11, 2011
___________
Introduced by Sens. RANZENHOFER, FUSCHILLO, LARKIN, O'MARA, SALAND --
read twice and ordered printed, and when printed to be committed to
the Committee on Aging
AN ACT to amend the real property tax law, in relation to a real proper-
ty tax cap for persons over seventy years of age
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new
2 section 467-g to read as follows:
3 § 467-g. Real property tax cap for certain persons over seventy years
4 of age. 1. Real property owned by one or more persons, each of whom is
5 seventy years of age or over, or real property owned by husband and
6 wife, one of whom is seventy years of age or over, may be subject to a
7 real property tax cap provided the governing board of any municipal
8 corporation in which the real property is located, after public hearing,
9 adopts a local law, ordinance or resolution providing that real property
10 taxes for such property be capped at the amounts payable at the time
11 such application is made.
12 2. Property shall be eligible for a tax cap if:
13 (a) the income of the owner or the combined income of the owners of
14 the property for the income tax year immediately preceding the date of
15 making application for the cap does not exceed the sum of seventy thou-
16 sand dollars. Income shall mean the aggregate adjusted gross income of
17 all owners for the taxable year as filed, or as would have been filed,
18 on their federal personal income tax return.
19 (b) the title of the property shall have been vested in the owner or
20 one of the owners of the property for at least thirty-six consecutive
21 months prior to the date of making application for a cap, provided,
22 however, that if as the result of the death of either a husband or wife
23 in whose name title of the property was vested at the time of death the
24 property becomes vested solely in the survivor by virtue of devise by or
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02334-02-1
S. 3198 2
1 descent from the deceased husband or wife, the time of ownership of the
2 property by the deceased husband or wife shall be deemed also a time of
3 ownership by the survivor and such ownership shall be deemed continuous
4 for the purposes of computing such period of thirty-six consecutive
5 months. In the event of a transfer by either a husband or wife to the
6 other spouse of all or part of the title to the property, the time of
7 ownership of the property by the transferor spouse shall be deemed also
8 a time of ownership by the transferee spouse and such ownership shall be
9 deemed continuous for the purposes of computing such period of thirty-
10 six consecutive months.
11 (c) the property is used exclusively for residential purposes,
12 provided, however, that in the event any portion of such property is not
13 so used exclusively for residential purposes but is used for other
14 purposes, such portion shall be subject to taxation and the remaining
15 portion only shall be entitled to a cap provided by this section.
16 (d) the real property is the legal residence of and is occupied in
17 whole or in part by the owner or by all of the owners of the property,
18 provided that an owner who is absent while receiving health-related care
19 as an inpatient of a residential health care facility, as defined in
20 section twenty-eight hundred one of the public health law, shall be
21 deemed to remain a legal resident and an occupant of the property while
22 so confined and income accruing to that person shall be income only to
23 the extent that it exceeds the amount paid by such owner, spouse, or
24 co-owner for care in the facility; and provided further, that during
25 such confinement such property is not occupied by other than the spouse
26 or co-owner of such owner.
27 3. Each governing board of any municipal corporation that shall have
28 adopted a tax cap pursuant to this section shall notify, or cause to be
29 notified, each person owning residential real property in such municipal
30 corporation of the provisions of this section. The provisions of this
31 subdivision may be met by a notice or legend sent on or with each tax
32 bill to such persons reading "You may be eligible for a senior resident
33 tax cap. Senior residents have until month ...., day....., year...., to
34 apply for such cap. For further information, please contact your local
35 assessor." Failure to notify, or cause to be notified any person who is
36 in fact, eligible to receive a cap provided by this section or the fail-
37 ure of such person to receive the same shall not prevent the levy,
38 collection and enforcement of the payment of the taxes on property owned
39 by such person.
40 4. Application for such cap must be made by the owner, or all of the
41 owners of the property, on forms prescribed by the commissioner to be
42 furnished by the appropriate assessing authority and shall furnish the
43 information and be executed in the manner required or prescribed in such
44 forms, and shall be filed in such assessor's office on or before the
45 appropriate taxable status date.
46 5. At least sixty days prior to the appropriate taxable status date,
47 the assessing authority shall mail to each person who was granted a cap
48 pursuant to this section on the latest completed assessment roll and
49 application form and a notice that such application must be filed on or
50 before the taxable status date and be approved in order for the cap to
51 be granted. The assessing authority shall, within three days of the
52 completion and filing of the tentative assessment roll, notify by mail
53 any applicant who has included with his application at least one self-
54 addressed, prepaid envelope, of the approval or denial of the applica-
55 tion; provided, however, that the assessing authority shall, upon the
56 receipt and filing of the application, send by mail notification of
S. 3198 3
1 receipt to any applicant who has included two of such envelopes with the
2 application. Where an applicant is entitled to a notice of denial pursu-
3 ant to this subdivision, such notice shall be on a form prescribed by
4 the state board and shall state the reasons for such denial and shall
5 further state that the applicant may have such determination reviewed in
6 the manner provided by law.
7 (a) An owner eligible for the cap may request that a notice be sent to
8 an adult third party. Such request shall be made on a form prescribed by
9 the state board and shall be submitted to the assessor of the assessing
10 unit in which the eligible taxpayer resides no later than sixty days
11 before the first taxable status date to which it is to apply. Such form
12 shall provide a section whereby the designated third party shall consent
13 to such designation. Such request shall be effective upon receipt by the
14 assessor. The assessor shall maintain a list of all eligible property
15 owners who have requested notices pursuant to this subdivision.
16 (b) A notice shall be sent to the designated third party at least
17 thirty days prior to each ensuing taxable status date; provided that no
18 such notice need be sent in the first year if the request was not
19 received by the assessor at least sixty days before the applicable taxa-
20 ble status date. Such notice shall read substantially as follows:
21 "On behalf of (identify person or persons eligible for the cap), you
22 are advised that his, her, or their renewal application for the senior
23 tax cap must be filed with the assessor no later than (enter date). You
24 are encouraged to remind him, her, or them of that fact, and to offer
25 assistance if needed, although you are under no legal obligation to do
26 so. Your cooperation and assistance are greatly appreciated."
27 (c) The obligation to mail such notices shall cease if the eligible
28 taxpayer cancels the request or ceases to qualify for the senior tax
29 cap.
30 (d) Failure to mail any notice required by this subdivision, or the
31 failure of a party to receive same, shall not affect the validity of the
32 levy, collection, or enforcement of taxes on property owned by such
33 person, or in the case of a third party notice, on property owned by the
34 person or persons eligible for a senior tax cap.
35 6. Any conviction of having made any willful false statement in the
36 application for such cap, shall be punishable by a fine of not more than
37 one hundred dollars and shall disqualify the applicant or applicants
38 from further tax cap.
39 § 2. This act shall take effect on the first of February next succeed-
40 ing the date on which it shall have become a law and shall apply to
41 assessment rolls prepared on the basis of taxable status dates occurring
42 on or after such date.
