S T A T E O F N E W Y O R K
________________________________________________________________________
3810
2009-2010 Regular Sessions
I N S E N A T E
April 1, 2009
___________
Introduced by Sens. FLANAGAN, DeFRANCISCO, HANNON, LARKIN, LIBOUS, PADA-
VAN, RANZENHOFER, SEWARD -- 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 creating a
senior citizen school tax freeze exemption for school tax purposes for
certain persons sixty-five years of age or over
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The real property tax law is amended by adding a new
section 467-g to read as follows:
S 467-G. SENIOR CITIZEN SCHOOL TAX FREEZE EXEMPTION. 1. (A) NOTWITH-
STANDING ANY INCONSISTENT PROVISION OF SECTION FOUR HUNDRED SIXTY-SEVEN
OF THIS TITLE OR ANY OTHER PROVISION OF LAW, REAL PROPERTY OWNED BY ONE
OR MORE PERSONS EACH OF WHOM IS SIXTY-FIVE YEARS OF AGE OR OVER, OR REAL
PROPERTY OWNED BY HUSBAND AND WIFE OR BY SIBLINGS, ONE OF WHOM IS
SIXTY-FIVE YEARS OF AGE OR OVER AND THE YOUNGEST OWNER IS AT LEAST
SIXTY-TWO YEARS OF AGE; SUCH PERSONS HAVING RESIDED IN THE SAME SCHOOL
DISTRICT FOR AT LEAST THIRTY YEARS AND DO NOT HAVE ANY CHILDREN ENROLLED
IN SUCH SCHOOL DISTRICT; AND SUCH PERSONS HAVING MET THE INCOME ELIGI-
BILITY STANDARDS AS SET FORTH IN PARAGRAPH (B) OF SUBDIVISION FOUR OF
SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE, SHALL BE EXEMPT FROM
TAXATION BY ANY MUNICIPAL CORPORATION FOR SCHOOL PURPOSES IN ACCORDANCE
WITH THIS SUBDIVISION.
(B) FOR ANY PERSON WHO OTHERWISE QUALIFIES UNDER PARAGRAPH (A) OF THIS
SUBDIVISION, THE AMOUNT OF TAXES SUCH PERSON PAID IN THE YEAR IN WHICH
THEY ATTAINED THE AGE OF SIXTY-FIVE YEARS SHALL BE ESTABLISHED AS THE
TAXPAYER'S BASE AMOUNT, AND SUCH BASE AMOUNT SHALL NOT BE INCREASED FOR
THE REMAINDER OF SUCH PERSON'S OWNERSHIP OF THE REAL PROPERTY. SUCH
AMOUNT SHALL BE SUBJECT TO THE FOLLOWING ANNUAL EXEMPTIONS:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06688-01-9
S. 3810 2
NUMBER OF YEARS AFTER QUALIFYING AMOUNT OF EXEMPTION
FOR REAL PROPERTY TAX FREEZE
1 YEAR 10% OF THE TAXPAYER'S BASE AMOUNT
2 YEARS 20% OF THE TAXPAYER'S BASE AMOUNT
3 YEARS 30% OF THE TAXPAYER'S BASE AMOUNT
4 YEARS 40% OF THE TAXPAYER'S BASE AMOUNT
5 YEARS 50% OF THE TAXPAYER'S BASE AMOUNT
6 YEARS 60% OF THE TAXPAYER'S BASE AMOUNT
7 YEARS 70% OF THE TAXPAYER'S BASE AMOUNT
8 YEARS 80% OF THE TAXPAYER'S BASE AMOUNT
9 YEARS 90% OF THE TAXPAYER'S BASE AMOUNT
10 YEARS AND EVERY YEAR THEREAFTER 100% OF THE TAXPAYER'S BASE AMOUNT
2. APPLICABILITY AND INCOME ELIGIBILITY. ALL OF THE PROVISIONS OF
SECTION FOUR HUNDRED SIXTY-SEVEN OF THIS TITLE APPLICABLE TO THE GRANT-
ING OF EXEMPTIONS FOR GENERAL, COUNTY, CITY, TOWN OR VILLAGE PURPOSES
INSOFAR AS SUCH PROVISIONS ARE NOT INCONSISTENT WITH THE PROVISIONS OF
THIS SECTION SHALL BE APPLICABLE TO THE EFFECTUATING OF THE EXEMPTION
PROVIDED IN THIS SECTION; PROVIDED HOWEVER, THE INCOME ELIGIBILITY LEVEL
APPLICABLE TO THE EFFECTUATING OF THE EXEMPTION FOR SCHOOL PURPOSES
PROVIDED IN THIS SECTION SHALL BE IN ACCORDANCE WITH PARAGRAPH (B) OF
SUBDIVISION FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE.
3. QUALIFICATION. (A) TO QUALIFY FOR EXEMPTION PURSUANT TO THIS
SECTION, THE PROPERTY MUST BE A ONE, TWO OR THREE FAMILY RESIDENCE, A
FARM DWELLING OR RESIDENTIAL PROPERTY HELD IN CONDOMINIUM OR COOPERATIVE
FORM OF OWNERSHIP. IF THE PROPERTY IS NOT AN ELIGIBLE TYPE OF PROPERTY,
BUT A PORTION OF THE PROPERTY IS PARTIALLY USED BY THE OWNER AS A PRIMA-
RY RESIDENCE, THAT PORTION WHICH IS SO USED SHALL BE ENTITLED TO THE
EXEMPTION PROVIDED BY THIS SECTION; PROVIDED THAT IN NO EVENT SHALL THE
EXEMPTION EXCEED THE ASSESSED VALUE ATTRIBUTABLE TO THAT PORTION.
(B) PRIMARY RESIDENCE. THE PROPERTY MUST SERVE AS THE PRIMARY RESI-
DENCE OF ONE OR MORE OF THE OWNERS THEREOF.
(C) TRUSTS. IF LEGAL TITLE TO THE PROPERTY IS HELD BY ONE OR MORE
TRUSTEES, THE BENEFICIAL OWNER OR OWNERS SHALL BE DEEMED TO OWN THE
PROPERTY FOR PURPOSES OF THIS SUBDIVISION.
(D) FARM DWELLINGS NOT OWNED BY THE RESIDENT. (I) IF LEGAL TITLE TO
THE FARM DWELLING IS HELD BY AN S-CORPORATION OR BY A C-CORPORATION, THE
EXEMPTION SHALL BE GRANTED IF THE PROPERTY SERVES AS THE PRIMARY RESI-
DENCE OF A SHAREHOLDER OF SUCH CORPORATION.
(II) IF THE LEGAL TITLE TO THE FARM DWELLING IS HELD BY A PARTNERSHIP,
THE EXEMPTION SHALL BE GRANTED IF THE PROPERTY SERVES AS THE PRIMARY
RESIDENCE OF ONE OR MORE OF THE PARTNERS.
(III) ANY INFORMATION DEEMED NECESSARY TO ESTABLISH SHAREHOLDER OR
PARTNER STATUS FOR ELIGIBILITY PURPOSES SHALL BE CONSIDERED CONFIDENTIAL
AND EXEMPT FROM THE FREEDOM OF INFORMATION LAW.
4. LEVY OF TAXES. (A) DETERMINATION OF TAXES DUE. THE AMOUNT OF TAXES
TO BE LEVIED FOR ANY SCHOOL YEAR SHALL BE DETERMINED WITHOUT REGARD TO
THE FACT THAT STATE AID WILL BE PAYABLE PURSUANT TO THIS SECTION. IN
ADDITION, THE TAX RATE FOR ANY SCHOOL YEAR SHALL BE DETERMINED AS IF NO
PARCELS WERE EXEMPT FROM TAXATION PURSUANT TO THIS SECTION. HOWEVER, THE
TAX RATE SO DETERMINED SHALL BE APPLIED TO THE TAXABLE ASSESSED VALUE OF
EACH PARCEL AFTER ACCOUNTING FOR ALL APPLICABLE EXEMPTIONS, INCLUDING
THE EXEMPTION AUTHORIZED BY THIS SECTION.
(B) TAX SAVINGS. THE TAX SAVINGS FOR EACH PARCEL RECEIVING THE
EXEMPTION AUTHORIZED BY THIS SECTION SHALL BE COMPUTED BY SUBTRACTING
THE AMOUNT ACTUALLY LEVIED AGAINST THE PARCEL FROM THE AMOUNT THAT WOULD
HAVE BEEN LEVIED IF NOT FOR THE EXEMPTION. A STATEMENT SHALL THEN BE
S. 3810 3
PLACED ON THE TAX BILL FOR THE PARCEL IN SUBSTANTIALLY THE FOLLOWING
FORM: "YOUR TAX SAVINGS THIS YEAR RESULTING FROM THE NEW YORK STATE
SENIOR CITIZEN SCHOOL TAX FREEZE PROGRAM IS $_________."
(C) STATE AID. (I) THE TOTAL TAX SAVINGS DULY PROVIDED BY EACH SCHOOL
DISTRICT PURSUANT TO THIS SECTION SHALL BE A STATE CHARGE, WHICH SHALL
BE PAYABLE AS PROVIDED HEREIN.
(II) A SCHOOL DISTRICT SEEKING STATE AID PURSUANT TO THIS SECTION
SHALL SUBMIT AN APPLICATION THEREFOR TO THE STATE BOARD. THE APPLICATION
SHALL INCLUDE SUCH INFORMATION AS THE STATE BOARD SHALL REQUIRE.
(III) UPON APPROVING AN APPLICATION FOR STATE AID PURSUANT TO THIS
SECTION, THE STATE BOARD SHALL COMPUTE AND CERTIFY TO THE COMMISSIONER
OF EDUCATION THE AMOUNTS PAYABLE TO THE SCHOOL DISTRICT. SUCH STATE AID
SHALL BE PAYABLE UPON THE AUDIT AND WARRANT OF THE STATE COMPTROLLER
FROM VOUCHERS CERTIFIED AND APPROVED BY THE COMMISSIONER OF EDUCATION.
(IV) THE STATE BOARD MAY AUDIT AN APPLICATION FOR STATE AID PURSUANT
TO THIS SECTION WITHIN ONE YEAR AFTER AUTHORIZING PAYMENT THEREON. IF
THE STATE BOARD SHOULD DISCOVER THAT A SCHOOL DISTRICT HAS RECEIVED A
GREATER OR LESSER AMOUNT OF SUCH AID THAN IT SHOULD HAVE RECEIVED, THE
STATE BOARD SHALL SO NOTIFY THE SCHOOL DISTRICT, AND SHALL CAUSE THE
NEXT PAYMENT OF SUCH AID TO THE SCHOOL DISTRICT TO BE ADJUSTED ACCORD-
INGLY.
(V) WHEN AN IMPROPERLY GRANTED EXEMPTION HAS BEEN REVOKED IN THE
MANNER PROVIDED BY SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE, THE
AID PAYABLE TO THE SCHOOL DISTRICT PURSUANT TO THIS SECTION SHALL BE
REDUCED BY THE AMOUNT OF THE TAXES ATTRIBUTABLE TO THE REVOKED
EXEMPTION.
(D) INSTALLMENT PAYMENTS. WHEN SCHOOL TAXES ARE PAYABLE IN INSTALL-
MENTS PURSUANT TO LAW, THE TAX SAVINGS PROVIDED BY THIS SECTION SHALL BE
APPLIED PROPORTIONALLY AGAINST THE RESPECTIVE INSTALLMENTS.
(E) UNTIMELY PAYMENT OF TAXES. (I) WHEN TAXES ON A PROPERTY RECEIVING
THE EXEMPTION AUTHORIZED BY THIS SECTION ARE NOT PAID IN A TIMELY
MANNER, INTEREST, PENALTIES AND ANY OTHER APPLICABLE CHARGES SHALL BE
IMPOSED ONLY AGAINST THE BALANCE DUE AFTER THE TAX SAVINGS PROVIDED BY
THIS SECTION HAVE BEEN DEDUCTED FROM THE TAXES OWED.
(II) WHEN A COUNTY, CITY OR TOWN IS REQUIRED BY SECTION THIRTEEN
HUNDRED THIRTY OR THIRTEEN HUNDRED THIRTY-TWO OF THIS CHAPTER, OR BY ANY
OTHER GENERAL OR SPECIAL LAW, TO MAKE A PAYMENT TO A SCHOOL DISTRICT ON
ACCOUNT OF UNPAID SCHOOL TAXES, THE TAX SAVINGS PROVIDED BY THIS SECTION
SHALL BE DEDUCTED FROM THE AMOUNT SO PAYABLE.
5. NOTICE REQUIREMENT. (A) GENERALLY. EVERY SCHOOL DISTRICT SHALL
NOTIFY, OR CAUSE TO BE NOTIFIED, EACH PERSON OWNING RESIDENTIAL REAL
PROPERTY IN THE SCHOOL DISTRICT OF THE PROVISIONS OF THIS SECTION. THE
PROVISIONS OF THIS SUBDIVISION MAY BE MET BY A NOTICE SENT TO SUCH
PERSONS IN SUBSTANTIALLY THE FOLLOWING FORM: "RESIDENTIAL REAL PROPERTY
MAY QUALIFY FOR A SENIOR CITIZEN SCHOOL TAX FREEZE EXEMPTION FROM SCHOOL
DISTRICT TAXES UNDER THE NEW YORK STATE SENIOR CITIZEN SCHOOL TAX FREEZE
PROGRAM. TO RECEIVE SUCH EXEMPTION, OWNERS OF QUALIFYING PROPERTY MUST
FILE AN APPLICATION WITH THEIR LOCAL ASSESSOR ON OR BEFORE THE APPLICA-
BLE TAXABLE STATUS DATE. FOR FURTHER INFORMATION, PLEASE CONTACT YOUR
LOCAL ASSESSOR."
(B) THIRD PARTY NOTICE. A SENIOR CITIZEN ELIGIBLE FOR THE EXEMPTION
MAY REQUEST THAT A NOTICE BE SENT TO AN ADULT THIRD PARTY. SUCH REQUEST
SHALL BE MADE ON A FORM PRESCRIBED BY THE STATE BOARD AND SHALL BE
SUBMITTED TO THE ASSESSOR OF THE ASSESSING UNIT IN WHICH THE ELIGIBLE
TAXPAYER RESIDES NO LATER THAN SIXTY DAYS BEFORE THE FIRST TAXABLE
STATUS DATE TO WHICH IT IS TO APPLY. SUCH FORM SHALL PROVIDE A SECTION
S. 3810 4
WHEREBY THE DESIGNATED THIRD PARTY SHALL CONSENT TO SUCH DESIGNATION.
SUCH REQUEST SHALL BE EFFECTIVE UPON RECEIPT BY THE ASSESSOR. THE ASSES-
SOR SHALL MAINTAIN A LIST OF ALL ELIGIBLE PROPERTY OWNERS WHO HAVE
REQUESTED NOTICES PURSUANT TO THIS PARAGRAPH.
(C) NOTICE NOT MAILED OR RECEIVED. FAILURE TO MAIL ANY NOTICE REQUIRED
BY THIS SUBDIVISION, OR THE FAILURE OF A PARTY TO RECEIVE SAME, SHALL
NOT AFFECT THE VALIDITY OF THE LEVY, COLLECTION, OR ENFORCEMENT OF TAXES
ON PROPERTY OWNED BY SUCH PERSON, OR IN THE CASE OF A THIRD PARTY
NOTICE, ON PROPERTY OWNED BY THE SENIOR CITIZEN.
6. APPLICATION PROCEDURE. (A) GENERALLY. ALL OWNERS OF THE PROPERTY
WHO PRIMARILY RESIDE THEREON MUST JOINTLY FILE AN APPLICATION FOR
EXEMPTION WITH THE ASSESSOR ON OR BEFORE THE APPROPRIATE TAXABLE STATUS
DATE. SUCH APPLICATION MAY BE FILED BY MAIL IF IT IS ENCLOSED IN A POST-
PAID ENVELOPE PROPERLY ADDRESSED TO THE APPROPRIATE ASSESSOR, DEPOSITED
IN A POST OFFICE OR OFFICIAL DEPOSITORY UNDER THE EXCLUSIVE CARE OF THE
UNITED STATES POSTAL SERVICE, AND POSTMARKED BY THE UNITED STATES POSTAL
SERVICE ON OR BEFORE THE APPLICABLE TAXABLE STATUS DATE. EACH SUCH
APPLICATION SHALL BE MADE ON A FORM PRESCRIBED BY THE STATE BOARD, WHICH
SHALL REQUIRE THE APPLICANT OR APPLICANTS TO AGREE TO NOTIFY THE ASSES-
SOR IF THEIR PRIMARY RESIDENCE CHANGES WHILE THEIR PROPERTY IS RECEIVING
THE EXEMPTION. THE ASSESSOR SHALL REQUEST THAT PROOF OF RESIDENCY BE
SUBMITTED WITH THE APPLICATION.
(B) FINAL DATE FOR EXEMPTION APPLICATION IN THE CITY OF NEW YORK.
NOTWITHSTANDING THE PROVISIONS OF THIS SECTION OR ANY OTHER PROVISION OF
LAW, IN THE CITY OF NEW YORK, APPLICATIONS FOR THE EXEMPTION AUTHORIZED
PURSUANT TO THIS SECTION SHALL BE CONSIDERED TIMELY FILED IF THEY ARE
FILED ON OR BEFORE THE FIFTEENTH DAY OF MARCH OF THE APPROPRIATE YEAR
AND IN SUCH CITY ALL REFERENCES IN THIS SECTION TO TAXABLE STATUS DATE
SHALL BE DEEMED TO REFER TO THE FIFTEENTH DAY OF MARCH OF THE APPROPRI-
ATE YEAR.
(C) APPROVAL OR DENIAL OF APPLICATION. IF THE ASSESSOR IS SATISFIED
THAT THE APPLICANT OR APPLICANTS ARE ENTITLED TO AN EXEMPTION PURSUANT
TO THIS SECTION, HE OR SHE SHALL APPROVE THE APPLICATION AND SUCH REAL
PROPERTY SHALL THEREAFTER BE EXEMPT FROM SCHOOL DISTRICT TAXATION AS
PROVIDED HEREIN. IF THE ASSESSOR DETERMINES THAT THE APPLICANT OR APPLI-
CANTS ARE NOT ENTITLED TO AN EXEMPTION PURSUANT TO THIS SECTION, HE OR
SHE SHALL, NOT LATER THAN TEN DAYS PRIOR TO THE DATE FOR HEARING
COMPLAINTS IN RELATION TO ASSESSMENTS, MAIL TO EACH APPLICANT NOT ENTI-
TLED TO THE EXEMPTION A NOTICE OF DENIAL OF THAT APPLICATION FOR THE
EXEMPTION HEREIN FOR THAT YEAR; EXCEPT THAT IN THE CITY OF NEW YORK,
SUCH NOTICE SHALL BE MAILED NOT LATER THAN THIRTY DAYS PRIOR TO THE
FINAL DATE FOR FILING AN ASSESSMENT APPEAL AS SET FORTH IN PARAGRAPH (D)
OF THIS SUBDIVISION. THE NOTICE OF DENIAL SHALL SPECIFY EACH REASON FOR
SUCH DENIAL AND SHALL BE SENT ON A FORM PRESCRIBED BY THE STATE BOARD.
FAILURE TO MAIL ANY SUCH NOTICE OF DENIAL OR THE FAILURE OF ANY PERSON
TO RECEIVE SUCH NOTICE SHALL NOT PREVENT THE LEVY, COLLECTION AND
ENFORCEMENT OF THE TAXES ON PROPERTY OWNED BY SUCH PERSON.
(D) FINAL DATE FOR FILING ASSESSMENT APPEAL IN THE CITY OF NEW YORK.
NOTWITHSTANDING ANY OTHER PROVISION OF LAW, IN THE CITY OF NEW YORK, THE
FINAL DATE FOR FILING AN ASSESSMENT APPEAL WITH RESPECT TO THE DENIAL OF
APPLICATIONS PURSUANT TO THIS SECTION ONLY SHALL BE THE THIRTY-FIRST DAY
OF MAY OF THE APPROPRIATE YEAR. WITH RESPECT TO ASSESSMENT APPEALS FILED
PURSUANT TO THIS PARAGRAPH AFTER THE FINAL DATE FOR FILING AN ASSESSMENT
APPEAL AS SET FORTH IN CHAPTER SEVEN OF THE NEW YORK CITY CHARTER, THE
ONLY ISSUES THAT WILL BE DETERMINED BY THE TAX COMMISSION ARE THOSE THAT
S. 3810 5
RELATE TO THE DENIAL OF AN APPLICATION FOR EXEMPTION PURSUANT TO THIS
SECTION.
(E) PRIOR YEAR ASSESSMENT ROLLS. (I) WHERE SCHOOL DISTRICT TAXES ARE
LEVIED UPON PRIOR YEAR ASSESSMENT ROLLS, THE ASSESSING UNIT MAY ADOPT A
LOCAL LAW ALLOWING SENIOR CITIZEN SCHOOL TAX FREEZE EXEMPTION APPLICA-
TIONS FOR EACH SCHOOL YEAR TO BE SUBMITTED ON OR BEFORE THE TAXABLE
STATUS DATE OF THE CURRENT YEAR'S ASSESSMENT ROLL. SUCH LOCAL LAW SHALL
APPLY TO ASSESSMENT ROLLS BASED UPON TAXABLE STATUS DATES OCCURRING ON
OR AFTER THE EFFECTIVE DATE OF SUCH LOCAL LAW AND SHALL REMAIN APPLICA-
BLE THEREAFTER UNLESS AND UNTIL IT SHOULD BE REPEALED OR RESCINDED.
(II) WHEN SUCH A LOCAL LAW IS IN EFFECT THE ELIGIBILITY OF PROPERTY
FOR A SENIOR CITIZEN SCHOOL TAX FREEZE EXEMPTION FOR A SCHOOL YEAR SHALL
BE BASED UPON THE CONDITION OF THE PROPERTY AS OF THE TAXABLE STATUS
DATE OF THE PRIOR YEAR'S ASSESSMENT ROLL, AND THE OWNERSHIP OF THE PROP-
ERTY AS OF THE TAXABLE STATUS DATE OF THE CURRENT YEAR'S ASSESSMENT
ROLL. WHEN A SENIOR CITIZEN SCHOOL TAX FREEZE APPLICATION IS APPROVED,
THE PRIOR YEAR'S ASSESSMENT ROLL SHALL BE REVISED ACCORDINGLY. WHEN A
SENIOR CITIZEN SCHOOL TAX FREEZE APPLICATION IS DENIED, THE APPLICANT
MAY SEEK ADMINISTRATIVE AND JUDICIAL REVIEW OF THE DENIAL, SUBJECT TO
THE SAME TIMING CONSTRAINTS THAT APPLY TO PERSONS SEEKING REVIEW OF
ASSESSMENTS APPEARING ON THE CURRENT YEAR'S ASSESSMENT ROLL.
(III) FOR PURPOSES OF THIS PARAGRAPH, THE TERM "CURRENT YEAR'S ASSESS-
MENT ROLL" MEANS THE FINAL ASSESSMENT ROLL WHICH IS REQUIRED BY LAW TO
BE COMPLETED IN THE CALENDAR YEAR THAT CONTAINS THE FIRST DAY OF THE
SCHOOL YEAR IN QUESTION, AND THE TERM "PRIOR YEAR'S ASSESSMENT ROLL"
MEANS THE FINAL ASSESSMENT ROLL WHICH WAS REQUIRED BY LAW TO BE
COMPLETED IN THE CALENDAR YEAR IMMEDIATELY PRECEDING THE CALENDAR YEAR
THAT CONTAINS THE FIRST DAY OF THE SCHOOL YEAR IN QUESTION.
(F) EXCEPT IN THE CITY OF NEW YORK, NOTWITHSTANDING THE PROVISIONS OF
PARAGRAPH (A) OF THIS SUBDIVISION, AN APPLICATION FOR SUCH EXEMPTION MAY
BE FILED WITH THE ASSESSOR AFTER THE APPROPRIATE TAXABLE STATUS DATE BUT
NOT LATER THAN THE LAST DATE ON WHICH A PETITION WITH RESPECT TO
COMPLAINTS OF ASSESSMENT MAY BE FILED, WHERE FAILURE TO FILE A TIMELY
APPLICATION RESULTED FROM: (I) A DEATH OF THE APPLICANT'S SPOUSE, CHILD,
PARENT, BROTHER OR SISTER; OR (II) AN ILLNESS OF THE APPLICANT OR OF THE
APPLICANT'S SPOUSE, CHILD, PARENT, BROTHER OR SISTER, WHICH ACTUALLY
PREVENTS THE APPLICANT FROM FILING ON A TIMELY BASIS, AS CERTIFIED BY A
LICENSED PHYSICIAN. THE ASSESSOR SHALL APPROVE OR DENY SUCH APPLICATION
AS IF IT HAD BEEN FILED ON OR BEFORE THE TAXABLE STATUS DATE.
7. ENTRY ON ASSESSMENT ROLL. (A) THE ASSESSED VALUE OF ANY EXEMPTION
GRANTED PURSUANT TO THIS SECTION SHALL BE ENTERED BY THE ASSESSOR ON THE
ASSESSMENT ROLL WITH THE TAXABLE PROPERTY, WITH THE AMOUNT OF THE
EXEMPTION ENTERED IN A SEPARATE COLUMN.
(B) THE EXEMPTION PROVIDED BY THIS SECTION SHALL BE APPLIED AFTER ALL
OTHER EXEMPTIONS ALLOWED BY LAW HAVE BEEN SUBTRACTED FROM THE TOTAL
ASSESSED VALUE OF THE PARCEL, NOTWITHSTANDING THE PROVISIONS OF ANY LAW
TO THE CONTRARY.
(C) IN NO EVENT SHALL THE EXEMPTION AUTHORIZED BY THIS SECTION EXCEED
THE TOTAL ASSESSED VALUE OF THE PARCEL LESS ALL OTHER EXEMPTIONS ALLOWED
BY LAW.
8. EFFECT OF EXEMPTION. THE EXEMPTION SHALL NOT BE CONSIDERED WHEN
DETERMINING STATE AID TO EDUCATION PURSUANT TO SECTION THIRTY-SIX
HUNDRED TWO OF THE EDUCATION LAW, WHEN DETERMINING SCHOOL DISTRICT DEBT
LIMITS PURSUANT TO LAW, WHEN DETERMINING THE AMOUNT OF TAXES TO BE
LEVIED BY OR ON BEHALF OF A SCHOOL DISTRICT, WHEN CALCULATING TAX RATES
FOR A SCHOOL DISTRICT, WHEN APPORTIONING TAXES BETWEEN OR AMONG SCHOOL
S. 3810 6
DISTRICTS, WHEN APPORTIONING TAXES AMONG CLASSES IN A SPECIAL ASSESSING
UNIT UNDER ARTICLE EIGHTEEN OF THIS CHAPTER, OR WHEN APPORTIONING TAXES
BETWEEN CLASSES IN AN APPROVED ASSESSING UNIT UNDER ARTICLE NINETEEN OF
THIS CHAPTER.
9. PROOF OF RESIDENCY. (A) REQUESTS. FROM TIME TO TIME, THE ASSESSOR
MAY REQUEST PROOF OF RESIDENCY FROM THE OWNER OR OWNERS OF ANY PROPERTY
WHICH IS EXEMPT PURSUANT TO THIS SECTION. IN ADDITION, THE ASSESSOR
SHALL REQUEST PROOF OF RESIDENCY FROM ANY SUCH OWNER OR OWNERS WHEN
REQUESTED TO DO SO BY THE STATE BOARD.
(B) TIMING. A REQUEST FOR PROOF OF RESIDENCY SHALL BE MAILED AT LEAST
SIXTY DAYS PRIOR TO THE ENSUING TAXABLE STATUS DATE. THE OWNER OR OWNERS
SHALL SUBMIT PROOF OF THEIR RESIDENCY TO THE ASSESSOR ON OR BEFORE THE
ENSUING TAXABLE STATUS DATE.
(C) REVIEW OF SUBMISSION. THE BURDEN SHALL BE ON THE OWNER OR OWNERS
TO ESTABLISH THAT THE PROPERTY IS THEIR PRIMARY RESIDENCE. IF THEY
SUBMIT PROOF OF RESIDENCY ON OR BEFORE THE ENSUING TAXABLE STATUS DATE,
AND THE SUBMISSION DEMONSTRATES TO THE ASSESSOR'S SATISFACTION THAT THE
PROPERTY IS THE PRIMARY RESIDENCE OF ONE OR MORE OF THE OWNERS THEREOF,
AND IF THE REQUIREMENTS OF THIS SECTION ARE OTHERWISE SATISFIED, THE
EXEMPTION SHALL CONTINUE IN EFFECT ON THE ENSUING TENTATIVE ASSESSMENT
ROLL. OTHERWISE, THE ASSESSOR SHALL DISCONTINUE THE EXEMPTION ON THE
NEXT ENSUING TENTATIVE ASSESSMENT ROLL AS PROVIDED HEREIN, AND, WHERE
APPROPRIATE, SHALL PROCEED AS FURTHER PROVIDED HEREIN.
10. DISCONTINUANCE OF EXEMPTION. (A) GENERALLY. THE ASSESSOR SHALL
DISCONTINUE ANY EXEMPTION GRANTED PURSUANT TO THIS SECTION IF IT APPEARS
THAT:
(I) THE PROPERTY MAY NOT BE THE PRIMARY RESIDENCE OF THE OWNER OR
OWNERS WHO APPLIED FOR THE EXEMPTION,
(II) TITLE TO THE PROPERTY HAS BEEN TRANSFERRED TO A NEW OWNER OR
OWNERS, OR
(III) THE PROPERTY OTHERWISE MAY NO LONGER BE ELIGIBLE FOR THE
EXEMPTION.
(B) RIGHTS OF OWNERS. UPON DETERMINING THAT AN EXEMPTION GRANTED
PURSUANT TO THIS SECTION SHOULD BE DISCONTINUED, THE ASSESSOR SHALL MAIL
A NOTICE SO STATING TO THE OWNER OR OWNERS THEREOF AT THE TIME AND IN
THE MANNER PROVIDED BY SECTION FIVE HUNDRED TEN OF THIS CHAPTER. SUCH
OWNER OR OWNERS SHALL BE ENTITLED TO SEEK ADMINISTRATIVE AND JUDICIAL
REVIEW OF SUCH ACTION IN THE MANNER PROVIDED BY LAW, PROVIDED, THAT THE
BURDEN SHALL BE ON SUCH OWNER OR OWNERS TO ESTABLISH ELIGIBILITY FOR THE
EXEMPTION.
11. REVOCATION OF PRIOR EXEMPTIONS. (A) GENERALLY. IN ADDITION TO
DISCONTINUING THE EXEMPTION ON THE NEXT ENSUING TENTATIVE ASSESSMENT
ROLL, IF THE ASSESSOR DETERMINES THAT THE PROPERTY IMPROPERLY RECEIVED
THE EXEMPTION ON ONE OR MORE OF THE THREE PRECEDING ASSESSMENT ROLLS,
THE ASSESSOR SHALL PROCEED TO REVOKE THE IMPROPERLY GRANTED PRIOR
EXEMPTION OR EXEMPTIONS.
(B) PROCEDURE. THE ASSESSED VALUE ATTRIBUTABLE TO EACH SUCH IMPROPERLY
GRANTED EXEMPTION SHALL BE ENTERED SEPARATELY ON THE NEXT ENSUING TENTA-
TIVE OR FINAL ASSESSMENT ROLL. THE PROVISIONS OF SECTION FIVE HUNDRED
FIFTY-ONE OR FIVE HUNDRED FIFTY-THREE OF THIS CHAPTER, RELATING TO THE
ENTRY BY THE ASSESSOR OF OMITTED REAL PROPERTY ON A TENTATIVE OR FINAL
ASSESSMENT ROLL, SHALL APPLY SO FAR AS PRACTICABLE TO THE REVOCATION
PROCEDURE, EXCEPT THAT THE TAX RATE TO BE APPLIED TO ANY REVOKED
EXEMPTION SHALL BE THE TAX RATE THAT WAS APPLIED TO THE CORRESPONDING
ASSESSMENT ROLL.
S. 3810 7
(C) RIGHTS OF OWNERS. EACH OWNER OR OWNERS SHALL BE GIVEN NOTICE OF
THE POSSIBLE REVOCATION OF THEIR EXEMPTION OR EXEMPTIONS AT THE TIME AND
IN THE MANNER PROVIDED BY SECTION FIVE HUNDRED TEN OR FIVE HUNDRED
FIFTY-THREE OF THIS CHAPTER, AND SHALL BE ENTITLED TO SEEK ADMINISTRA-
TIVE AND JUDICIAL REVIEW OF SUCH ACTION IN THE MANNER PROVIDED BY LAW.
12. PENALTY FOR MATERIAL MISSTATEMENTS. (A) GENERALLY. IF THE ASSESSOR
SHOULD DETERMINE, WITHIN THREE YEARS FROM THE FILING OF AN APPLICATION
FOR EXEMPTION PURSUANT TO THIS SECTION, THAT THERE WAS A MATERIAL
MISSTATEMENT ON THE APPLICATION, HE OR SHE SHALL PROCEED TO IMPOSE A
PENALTY TAX AGAINST THE PROPERTY OF ONE HUNDRED DOLLARS. AN APPLICATION
SHALL BE DEEMED TO CONTAIN A MATERIAL MISSTATEMENT FOR THIS PURPOSE WHEN
EITHER:
(I) THE APPLICANT OR APPLICANTS CLAIMED THAT THE PROPERTY WAS THEIR
PRIMARY RESIDENCE, WHEN IT WAS NOT;
(II) THE APPLICANT OR APPLICANTS MISREPRESENTED THEIR AGE SO AS TO
APPEAR ELIGIBLE FOR SUCH EXEMPTION, WHEN THEY WERE NOT;
(III) THE APPLICANT OR APPLICANTS CLAIMED THEY DID NOT HAVE A CHILD
ENROLLED IN SUCH SCHOOL DISTRICT, WHEN THEY DID; OR
(IV) THE APPLICANT OR APPLICANTS CLAIMED THEY HAD RESIDED IN THE
SCHOOL DISTRICT CONTINUOUSLY FOR THIRTY YEARS, WHEN THEY HAD NOT.
(B) PROCEDURE. WHEN THE ASSESSOR DETERMINES THAT A PENALTY TAX SHOULD
BE IMPOSED, THE PENALTY TAX SHALL BE ENTERED ON THE NEXT ENSUING TENTA-
TIVE OR FINAL ASSESSMENT ROLL. THE PROCEDURES SET FORTH IN SECTION FIVE
HUNDRED FIFTY-ONE OR FIVE HUNDRED FIFTY-THREE OF THIS CHAPTER, RELATING
TO THE ENTRY BY THE ASSESSOR OF OMITTED REAL PROPERTY ON A TENTATIVE OR
FINAL ASSESSMENT ROLL, SHALL APPLY SO FAR AS PRACTICABLE WHEN IMPOSING A
PENALTY TAX PURSUANT TO THIS SUBDIVISION. EACH OWNER OR OWNERS SHALL BE
GIVEN NOTICE OF THE POSSIBLE IMPOSITION OF A PENALTY TAX AT THE TIME AND
IN THE MANNER PROVIDED BY SECTION FIVE HUNDRED TEN OR FIVE HUNDRED
FIFTY-THREE OF THIS CHAPTER, AND SHALL BE ENTITLED TO SEEK ADMINISTRA-
TIVE AND JUDICIAL REVIEW OF SUCH ACTION IN THE MANNER PROVIDED BY LAW.
ANY PENALTY TAX IMPOSED PURSUANT TO THIS SUBDIVISION SHALL BE RETAINED
BY THE ASSESSING UNIT.
(C) ADDITIONAL CONSEQUENCES. A PENALTY TAX MAY BE IMPOSED PURSUANT TO
THIS SUBDIVISION WHETHER OR NOT THE IMPROPER EXEMPTION HAS BEEN REVOKED
IN THE MANNER PROVIDED BY THIS SECTION. IN ADDITION, A PERSON OR PERSONS
WHO ARE FOUND TO HAVE MADE A MATERIAL MISSTATEMENT SHALL BE DISQUALIFIED
FROM FURTHER EXEMPTION PURSUANT TO THIS SECTION FOR A PERIOD OF FIVE
YEARS, AND MAY BE SUBJECT TO PROSECUTION PURSUANT TO THE PENAL LAW.
13. INCONSISTENT LAWS SUPERSEDED. THE PROVISIONS OF THIS SECTION SHALL
APPLY TO ALL SCHOOL DISTRICTS, NOTWITHSTANDING ANY PROVISION OF LAW TO
THE CONTRARY.
S 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on the basis of taxable status dates occurring on or
after the first of January next succeeding the date on which this act
shall have become a law.
