S00471 Summary:

Amd §467, RPT L
Provides additional notice of the real property tax exemption for senior citizens under section 467 of the real property tax law and requires municipal corporations to permit late filings within 60 days of the statutory deadline from persons previously granted such exemption.
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S00471 Actions:

01/20/2016PRINT NUMBER 471A
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S00471 Memo:

Memo not available
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S00471 Text:

                STATE OF NEW YORK
                               2015-2016 Regular Sessions
                    IN SENATE
                                     January 7, 2015
        Introduced by Sens. DIAZ, PERKINS -- read twice and ordered printed, and
          when  printed to be committed to the Committee on Aging -- recommitted
          to the Committee on Aging in accordance with Senate Rule 6, sec. 8  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee
        AN ACT to amend the real property tax law, in relation to  a  notice  of
          exemption for senior citizens
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision 4 of section 467 of the real property tax  law,
     2  as  amended  by  chapter  406 of the laws of 1995, is amended to read as
     3  follows:
     4    4. Every municipal corporation in which such real property is  located
     5  shall  notify,  or  cause to be notified, each person owning residential
     6  real property in such municipal corporation of the  provisions  of  this
     7  section.    The provisions of this subdivision may be met by a notice or
     8  legend sent on or with each tax bill to such persons reading "You may be
     9  eligible for senior citizen tax exemptions. Senior citizens  have  until
    10  month..........,  day.......,  year......, to apply for such exemptions.
    11  For information please call or write....," followed by the  name,  tele-
    12  phone  number  and/or  address of a person or department selected by the
    13  municipal corporation to explain the provisions of  this  section.  Each
    14  cooperative  apartment  corporation shall notify each tenant-stockholder
    15  thereof in residence of such provisions as set forth herein.  Failure to
    16  notify, or cause to be notified any person who is in fact,  eligible  to
    17  receive  the  exemption  provided by this section or the failure of such
    18  person to receive the same shall not prevent the  levy,  collection  and
    19  enforcement  of  the  payment  of  the  taxes  on property owned by such
    20  person. A second copy of the notice required by this  subdivision  shall
    21  be sent thirty days prior to the filing deadline.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 471--A                           2
     1    §  2.  Subdivision 5-b of section 467 of the real property tax law, as
     2  added by chapter 571 of the laws of 1996, is amended to read as follows:
     3    5-b.  Notwithstanding  the  provisions  of  this  section or any other
     4  provision of law, a [county with an annual taxable status date of  Janu-
     5  ary  first  or  January  second  and with a population of one million or
     6  more,] municipality may, at its option and by amendment or adoption of a
     7  local law or ordinance, authorize its assessor  to  accept  applications
     8  for  the  exemption from real property taxes authorized pursuant to this
     9  section on a date later than such  [county's]  municipality's  statutory
    10  deadline  date for receiving applications for such exemption. Any appli-
    11  cation filed later than such statutory deadline date which is in compli-
    12  ance with such local law or ordinance amended  or  adopted  pursuant  to
    13  this  subdivision  and  which meets all other necessary requirements for
    14  granting the exemption authorized by this section  shall  be  deemed  to
    15  have  been  timely  filed prior to such statutory deadline date, and any
    16  individual or individuals for whom such an application  has  been  filed
    17  shall  be granted such exemption and shall receive such exemption on the
    18  assessment [roles] rolls prepared for such [county] municipality on  the
    19  basis  of  the  taxable  status date immediately preceding the date such
    20  application was filed.
    21    § 3. This act shall take effect immediately, provided that section two
    22  of this act shall apply to the 2015-2016  tax  assessment  rolls  if  an
    23  application  for  exemption  is  filed  within 60 days of such effective
    24  date.
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