STATE OF NEW YORK
________________________________________________________________________
7368
2021-2022 Regular Sessions
IN ASSEMBLY
May 6, 2021
___________
Introduced by M. of A. ROZIC -- read once and referred to the Committee
on Real Property Taxation
AN ACT to extend the deadline for the filing of applications and renewal
applications for real property tax abatement programs
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, the deadline
2 for the filing of applications and renewal applications due to be filed
3 in calendar year 2021 for any real property tax abatement program or
4 real property tax exemption programs provided by any municipal corpo-
5 ration in this state shall be extended to July 15, 2021 provided the
6 governing body of such municipal corporation adopts a local law, ordi-
7 nance or resolution providing therefor. Any changes to tentative or
8 final assessment rolls or tax rolls resulting from such an extension
9 will be treated as errors and corrected according to the procedures
10 established in sections 552, 553, and 554 of the real property tax law.
11 § 2. The assessor of a participating municipal corporation shall mail
12 written notice of their denial of an exemption or abatement to the prop-
13 erty owner and the participating municipal corporation. Where the asses-
14 sor denied the exemption or abatement, the property owner may file a
15 complaint with the board of assessment review within a time frame deter-
16 mined by the local law, ordinance or resolution passed by the municipal
17 corporation. Such board shall reconvene within 45 days of receiving a
18 complaint and upon ten days written notice to the property owner and
19 assessor to hear the appeal and determine the matter, and shall mail
20 written notice of its determination to the assessor and property owner.
21 The provisions of article 5 of the real property tax law shall govern
22 the review process to the extent practicable. For the purposes of this
23 act, the applicant may commence within 30 days of service of a written
24 determination of the appeal, a proceeding under title 1 of article 7 of
25 the real property tax law, or, if applicable, under title 1-A of article
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10827-01-1
A. 7368 2
1 7 of the real property tax law. Sections 727 and 739 of the real proper-
2 ty tax law shall not apply to proceedings commenced pursuant to this
3 act.
4 § 3. This act shall take effect immediately.
