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A03859 Summary:

COSPNSRManktelow, Byrnes, Ashby, Palmesano, McDonough, DeStefano, Montesano, Miller M
Add §467-l, RPT L
Establishes a real property tax freeze for property owned by certain persons 62 years of age or older.
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A03859 Text:

                STATE OF NEW YORK
                               2021-2022 Regular Sessions
                   IN ASSEMBLY
                                    January 28, 2021
        Introduced  by  M.  of  A. SCHMITT, MANKTELOW, BYRNES, ASHBY, PALMESANO,
          McDONOUGH, DeSTEFANO, MONTESANO, M. MILLER -- read once  and  referred
          to  the  Committee  on  Aging  --  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 establishing a
          real property tax freeze for property  owned  by  certain  persons  62
          years of age or older
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. The real property tax  law  is  amended  by  adding  a  new
     2  section 467-l to read as follows:
     3    §  467-l.  Real property tax freeze for certain persons over sixty-two
     4  years of age. 1.(a) Real property owned by one or more persons, each  of
     5  whom  is  sixty-two  years  of  age  or  over, or real property owned by
     6  husband and wife, one of whom is sixty-two years of age or over, may  be
     7  subject to a taxation freeze provided the governing board of any munici-
     8  pality  in  which  the  real  property  is located after public hearing,
     9  adopts a local law, ordinance or resolution providing that real property
    10  taxes for such property be frozen at the amounts  payable  at  the  time
    11  such application for freeze was initially made.
    12    (b)  The  relief  provided by this section shall represent the maximum
    13  allowable amount that a municipal corporation,  having  duly  adopted  a
    14  real  property  tax  freeze pursuant to this section, may levy against a
    15  qualifying owner or owners of residential real  property  in  any  given
    16  year;  provided  the  owner  or  owners  remain eligible to receive such
    17  relief.
    18    (c) Nothing in this section shall prohibit an owner or owners of resi-
    19  dential real property from applying for or being granted any other  real
    20  property  tax  exemptions  provided by law that they may qualify for. An
    21  owner or owners' final annual tax liability for a municipal  corporation
    22  adopting the provisions of this section shall be calculated after taking
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 3859--A                          2
     1  into  account  and  granting  all  other  applicable  real  property tax
     2  exemption.
     3    2. An owner or owners of a residential real property shall be eligible
     4  for  a  real  property  tax  freeze pursuant to this section if: (a) the
     5  owner or owners of residential real property are each sixty-two years of
     6  age on or before December thirty-first of the year preceding an applica-
     7  tion for relief under this section; (b) the income of the owner  or  the
     8  combined  income  of  the owners of the property for the income tax year
     9  immediately preceding the date of making application for the freeze does
    10  not exceed the sum of one hundred twenty thousand  dollars.  Income  tax
    11  year  shall  mean  the twelve month period for which the owner or owners
    12  filed a federal personal income tax return, or  if  no  such  return  is
    13  filed, the calendar year. Where title is vested in either the husband or
    14  the  wife,  their  combined  income may not exceed such sum. Such income
    15  shall include social security and retirement benefits,  interest,  divi-
    16  dends, total gain from the sale or exchange of a capital asset which may
    17  be  offset by a loss from the sale or exchange of a capital asset in the
    18  same income tax year, net rental income, salary  or  earnings,  and  net
    19  income  from self-employment, but shall not include a return of capital,
    20  gifts or inheritances; and (c) the property is an owner  occupied  one-,
    21  two-,  or  three-family residential property, that serves as the primary
    22  residence of the owner or owners.
    23    3. Each governing board of any municipality shall notify, or cause  to
    24  be  notified, each person owning residential real property in such muni-
    25  cipality of the provisions of  this  section.  The  provisions  of  this
    26  subdivision  may  be  met by a notice or legend sent on or with each tax
    27  bill to such persons reading "You may be eligible for a  senior  citizen
    28  tax  freeze.   Senior citizens have until month .........., day .......,
    29  year ......, to apply for such freeze. For information  please  call  or
    30  write  ....", followed by the name, telephone number and/or address of a
    31  person or department selected by the county to explain the provisions of
    32  this section. Failure to notify, or cause to be notified any person  who
    33  is in fact, eligible to receive a freeze provided by this section or the
    34  failure  of  such person to receive the same shall not prevent the levy,
    35  collection and enforcement of the payment of the taxes on property owned
    36  by such person.
    37    4. Application for such freeze must be made by the owner,  or  all  of
    38  the  owners  of the property, on forms prescribed by the commissioner to
    39  be furnished by the appropriate assessing authority  and  shall  furnish
    40  the  information and be executed in the manner required or prescribed in
    41  such forms, and shall be filed in such assessor's office  on  or  before
    42  the appropriate taxable status date annually.
    43    5.  At  least sixty days prior to the appropriate taxable status date,
    44  the assessing authority shall mail to each  person  who  was  granted  a
    45  freeze  pursuant to this section on the latest completed assessment roll
    46  an application form and a notice that such application must be filed  on
    47  or  before  the  taxable  status  date  and be approved in order for the
    48  freeze to be granted. The assessing authority shall, within  three  days
    49  of the completion and filing of the tentative assessment roll, notify by
    50  mail  any  applicant  who has included with his application at least one
    51  self-addressed, pre-paid envelope, of the  approval  or  denial  of  the
    52  application; provided, however, that the assessing authority shall, upon
    53  the  receipt and filing of the application, send by mail notification of
    54  receipt to any applicant who has included two of such envelopes with the
    55  application. Where an applicant is entitled to a notice of denial pursu-
    56  ant to this subdivision, such notice shall be on a  form  prescribed  by

        A. 3859--A                          3
     1  the  commissioner  and shall state the reasons for such denial and shall
     2  further state that the applicant may have such determination reviewed in
     3  the manner provided by law. Failure to mail any such application form or
     4  notices  or  the failure of such person to receive any of the same shall
     5  not prevent the levy, collection and enforcement of the payment  of  the
     6  taxes on property owned by such person.
     7    6.  Any  tax freeze provided by this section shall cease upon an owner
     8  or owners conveyance of the property for which relief was provided under
     9  this section, or upon the owner or owners no longer using such  property
    10  as  a  primary  residence.    Use  as  a  primary residence shall not be
    11  effected by one's status as a patient or  resident  of  any  medical  or
    12  other treatment facility.
    13    7.  Any  conviction  of having made any willful false statement in the
    14  application for such freeze, shall be punishable by a fine of  not  more
    15  than  one  hundred  dollars and shall disqualify the applicant or appli-
    16  cants from further freezes for a period of five years.
    17    § 2. This act shall take effect on the first of January next  succeed-
    18  ing the date on which it shall have become a law.
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