Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption.
STATE OF NEW YORK
________________________________________________________________________
2160
2023-2024 Regular Sessions
IN SENATE
January 18, 2023
___________
Introduced by Sen. PALUMBO -- 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 eligibility
for the enhanced school tax relief exemption for senior citizens for
properties purchased after the levy of taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 6 of section 425 of the real property tax law
2 is amended by adding a new paragraph (f) to read as follows:
3 (f) Notwithstanding the provisions of paragraph (a) of this subdivi-
4 sion, where a person who meets the requirements for an enhanced
5 exemption for property owned by senior citizens pursuant to this section
6 purchases property after the levy of taxes, such person may file an
7 application for exemption with the assessor within thirty days of the
8 transfer of title to such person. The assessor shall make a determi-
9 nation of whether or not the parcel would have qualified for exempt
10 status on the tax roll on which the taxes were levied had title to the
11 parcel been in the name of the applicant on the taxable status date
12 applicable to the tax roll. The application shall be on a form
13 prescribed by the commissioner. The assessor, no later than thirty days
14 after receipt of such application, shall notify both the applicant and
15 the board of assessment review, by first class mail, of the exempt
16 amount, if any, and the right of the owner to a review of the exempt
17 amount upon the filing of a written complaint. Such complaint shall be
18 on a form prescribed by the commissioner and shall be filed with the
19 board of assessment review within twenty days of the mailing of this
20 notice. If no complaint is received, the board of assessment review
21 shall so notify the assessor, and the exempt amount determined by the
22 assessor shall be final. If the applicant files a complaint, the board
23 of assessment review shall schedule a time and place for a hearing with
24 respect thereto no later than thirty days after the mailing of the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03790-01-3
S. 2160 2
1 notice by the assessor. The board of assessment review shall meet and
2 determine the exempt amount and shall immediately notify the assessor
3 and the applicant, by first class mail, of its determination. The amount
4 of exemption determined pursuant to this paragraph shall be subject to
5 review as provided in article seven of this chapter. Such a proceeding
6 shall be commenced within thirty days of the mailing of the notice of
7 the board of assessment review to the new owner as provided in this
8 paragraph.
9 § 2. This act shall take effect immediately and shall apply to real
10 property transferred to qualified senior citizens after taxable status
11 dates occurring on or after such date.
