Authorizes the assessor to extend the filing deadline of a renewal application for an agricultural assessment after the taxable status date when good cause is shown for the failure to file the application by such date.
STATE OF NEW YORK
________________________________________________________________________
4753
2019-2020 Regular Sessions
IN ASSEMBLY
February 5, 2019
___________
Introduced by M. of A. LIFTON -- read once and referred to the Committee
on Agriculture
AN ACT to amend the agriculture and markets law, in relation to author-
izing the assessor to extend the filing deadline of a renewal applica-
tion for an agricultural assessment after the taxable status date when
good cause is shown for the failure to file the application by such
date
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 1 of section 305 of the agriculture and markets
2 law is amended by adding a new paragraph f to read as follows:
3 f. Notwithstanding the provisions of paragraph a of this subdivision,
4 where a renewal application for an agricultural assessment authorized by
5 this section has not been filed on or before the taxable status date,
6 and where the owner believes that good cause existed for the failure to
7 file the renewal application by such date, the owner may, no later than
8 the last day for paying taxes without incurring interest or penalty,
9 submit a written request to the assessor asking him or her to extend the
10 filing deadline and approve the renewal application. Such request shall
11 contain an explanation of why the deadline was missed, and shall be
12 accompanied by a renewal application, reflecting the facts and circum-
13 stances as they existed on the taxable status date. The assessor may
14 accept a late filing within a reasonable time after taxes are levied and
15 approve the renewal application if he or she is satisfied that: (i) good
16 cause existed for the failure to file the renewal application by the
17 taxable status date; and (ii) the applicant is otherwise entitled to the
18 agricultural assessment. The assessor shall mail notice of his or her
19 determination to the owner. If the determination states that the asses-
20 sor has approved the renewal application, he or she shall thereupon be
21 authorized and directed to correct the assessment roll accordingly, or,
22 if another person has custody or control of the assessment roll, to
23 direct that person to make the appropriate corrections.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08673-01-9