senate Bill S1924

Eliminates the requirement that persons 65 years of age or older, who are eligible for real property tax exemption, annually reapply for such exemption

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 14 / Jan / 2011
    • REFERRED TO AGING
  • 04 / Apr / 2011
    • 1ST REPORT CAL.297
  • 05 / Apr / 2011
    • 2ND REPORT CAL.
  • 06 / Apr / 2011
    • ADVANCED TO THIRD READING
  • 16 / Jun / 2011
    • PASSED SENATE
  • 16 / Jun / 2011
    • DELIVERED TO ASSEMBLY
  • 16 / Jun / 2011
    • REFERRED TO AGING
  • 04 / Jan / 2012
    • DIED IN ASSEMBLY
  • 04 / Jan / 2012
    • RETURNED TO SENATE
  • 04 / Jan / 2012
    • REFERRED TO AGING
  • 30 / May / 2012
    • 1ST REPORT CAL.918
  • 31 / May / 2012
    • 2ND REPORT CAL.
  • 04 / Jun / 2012
    • ADVANCED TO THIRD READING
  • 11 / Jun / 2012
    • PASSED SENATE
  • 11 / Jun / 2012
    • DELIVERED TO ASSEMBLY
  • 11 / Jun / 2012
    • REFERRED TO AGING

Summary

Eliminates the requirement that persons 65 years of age or older, who are eligible for a real property tax exemption, annually reapply for such exemption.

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Bill Details

See Assembly Version of this Bill:
A7274
Versions:
S1924
Legislative Cycle:
2011-2012
Current Committee:
Assembly Aging
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง467, RPT L
Versions Introduced in 2009-2010 Legislative Cycle:
S2816, S2816

Sponsor Memo

BILL NUMBER:S1924 REVISED 04/04/11

TITLE OF BILL:
An act
to amend the real property tax law, in relation to eliminating the
requirement to annually reapply to the exemption granted to persons
sixty-five years of age or over

PURPOSE:
To remove the annual re-application that senior citizens are currently
required to submit for real property tax exemption.

SUMMARY OF PROVISIONS:
Section 1 of this measure amends subdivision 6 of section 467 of the
real property tax law, as amended by chapter 395 of the laws of 1989,
and paragraphs (b) and (c) as amended by chapter 471 of the laws of
1990 by eliminating the clause in paragraph (a) stating that the
assessing authority shall mail to each person who was granted tax
exempt status via this section on the latest completed assessment
roll within 60 days of the appropriate taxable status date an
application form and notice that such application must be completed
on or before the taxable status date and be approved for the
exemption to be granted. The law will therefore provide that
applicants deemed eligible in the first instance may demonstrate
continuing eligibility by submission of a sworn affidavit, instead of
full reapplication.

Paragraph (b) is amended by removing the five year stipulation and is
replaced by "a prior" completed assessment.

Paragraph (c) is amended by removing the five-year stipulation,
without such, the law reads that a completed application must be
provided every twenty-four months.

Section 2 of this bill states that this act shall take effect
immediately and shall apply to tax rolls completed on or after such
date, except where any municipal corporation elects, through local
law, to provide that the provisions of this measure are effective
dating to August 7, 1997.

EXISTING LAW:
None.

JUSTIFICATION:
This bill removes the unnecessary and burdensome task of annually
filing for a senior citizens' property tax exemption. Seniors should
not be forced to reapply every year for exemption status and have to
prove their
eligibility. This bill places the onus of responsibility on the tax
authority and relieves seniors worrying about their tax exemption
status. This measure will allow them to more effectively budget,
control, and determine their financial futures.

LEGISLATIVE HISTORY:
2009/2010 - S.2816
2005/2006 - S.744


2003/2004 - S.445
2001/2002 - S.212
1999/2000 - S.7757

FISCAL IMPLICATIONS:
Indeterminate.

LOCAL FISCAL IMPLICATIONS:
Indeterminate.

EFFECTIVE DATE:
Immediately, with provisions.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1924

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 14, 2011
                               ___________

Introduced  by  Sen.  HANNON -- 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  eliminating
  the  requirement  to  annually  reapply  to  the  exemption granted to
  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. Subdivision 6 of section 467 of the real property tax law,
as amended by chapter 395 of the laws of 1989, paragraphs (b) and (c) as
amended by chapter 471 of the laws of 1990, and paragraphs (a)  and  (b)
as  further  amended by section 1 of part W of chapter 56 of the laws of
2010 is amended to read as follows:
  6. (a) [At least sixty days prior to the  appropriate  taxable  status
date,  the assessing authority shall mail to each person who was granted
exemption pursuant to this section on the  latest  completed  assessment
roll  an  application  form  and  a notice that such application must be
filed on or before taxable status date and be approved in order for  the
exemption  to  be  granted.] The assessing authority shall, within three
days of the completion and filing  of  the  tentative  assessment  roll,
notify  by  mail any applicant who has included with his OR HER applica-
tion at least one self-addressed, pre-paid envelope, of the approval  or
denial of the application; provided, however, that the assessing author-
ity  shall, upon the receipt and filing of the application, send by mail
notification of receipt to any applicant who has included  two  of  such
envelopes  with  the  application.   Where an applicant is entitled to a
notice of denial pursuant to this subdivision, such notice shall be on a
form prescribed by the commissioner and shall state the reasons for such
denial and shall further state that the applicant may have such determi-
nation reviewed in the manner provided by law.  Failure to mail any such
application form or notices or the failure of such person to receive any

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05719-02-1

S. 1924                             2

of the same shall not prevent the levy, collection  and  enforcement  of
the payment of the taxes on property owned by such person.
  (b)  Except  in  cities of one million or more, WHERE any person [who]
has been granted exemption pursuant to this section on [five (5) consec-
utive] A PRIOR completed assessment [rolls] ROLL, including any  [years]
YEAR  when  the  exemption  was granted to a property owned by a husband
and/or wife while both resided in such property, [shall not  be  subject
to  the  requirements  set  forth  in paragraph (a) of this subdivision]
provided the governing board of the municipality in which said  property
is situated after public hearing adopts a local law, ordinance or resol-
ution  providing therefor [however said person shall be mailed an appli-
cation form and a notice  informing  him  of  his  rights.  Such],  SUCH
exemption  shall  be automatically granted on each subsequent assessment
roll. Provided, however, that when tax payment is made by such person  a
sworn  affidavit  must  be  included with such payment which shall state
that such person continues to be eligible for such exemption. Such affi-
davit shall be on a form prescribed by the commissioner. If such affida-
vit is not included with the tax payment, the collecting  officer  shall
proceed pursuant to section five hundred fifty-one-a of this chapter.
  (c)  In cities of one million or more, any person who has been granted
exemption pursuant to this section shall file the completed  application
with  the  appropriate assessing authority every twenty-four months from
the date such exemption was granted [without  the  necessity  of  having
been  granted exemption pursuant to this section on five (5) consecutive
completed assessment rolls including any years when  the  exemption  was
granted  to a property owned by a husband and/or wife while both resided
in such property].
  S 2. This act shall take effect immediately and  shall  apply  to  tax
rolls  completed  on  or  after  such  date; provided that any municipal
corporation may elect, by local law, ordinance or  resolution,  to  make
the  provisions  of  this  act effective and in full force and effect in
such municipal corporation on and after August 7, 1997.

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