Requires an assessor to send a second copy of the application and notice for a real property tax exemption to persons with disabilities and limited incomes thirty days prior to the appropriate taxable status date.
STATE OF NEW YORK
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5642
2023-2024 Regular Sessions
IN SENATE
March 10, 2023
___________
Introduced by Sen. MANNION -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to notice of a
tax exemption for persons with disabilities and limited incomes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 8 of section 459-c of the real property tax
2 law, as amended by section 2 of part B of chapter 686 of the laws of
3 2022, is amended to read as follows:
4 8. At least sixty days prior to the appropriate taxable status date,
5 the assessor shall mail to each person who was granted exemption pursu-
6 ant to this section on the latest completed assessment roll an applica-
7 tion form and a notice that such application must be filed on or before
8 the taxable status date and be approved in order for the exemption to
9 continue to be granted. The assessor shall mail a second copy of the
10 application and notice required by this subdivision thirty days prior to
11 the appropriate taxable status date when the assessor has not yet
12 received a completed application. Failure to mail such application
13 [form] forms or the failure of such person to receive the same shall not
14 prevent the levy, collection and enforcement of the payment of the taxes
15 or PILOT on property owned by such person.
16 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00771-02-3
