senate Bill S149

Amended

Relates to notice and filing of application for a real property tax exemption for senior citizens

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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

  • 09 / Jan / 2013
    • REFERRED TO AGING
  • 08 / Jan / 2014
    • REFERRED TO AGING
  • 17 / Jan / 2014
    • AMEND AND RECOMMIT TO AGING
  • 17 / Jan / 2014
    • PRINT NUMBER 149A

Summary

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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Bill Details

Versions:
S149
S149A
Legislative Cycle:
2013-2014
Current Committee:
Senate Aging
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง467, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S1754A
2009-2010: A5640A

Sponsor Memo

BILL NUMBER:S149

TITLE OF BILL:
An act
to amend the real property tax law, in relation to a notice of exemption
for senior citizens

PURPOSE OR GENERAL IDEA OF BILL:
This bill would require municipalities where real property tax
exemptions may exist to notify eligible senior citizens of the tax
exemptions they may be eligible to receive.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Amends the Real Property Tax Law, Section 467, Subdivision
4. Requires a second copy of the exemption notice to be sent thirty
days before the filing deadline.

Section 2. Amends the Real Property Tax Law, Section 467, Subdivision
5b. Allows a municipality to accept applications for exemption later
than such municipality's statutory deadline.

Section 3. Effective Date

EXISTING LAW:
Title 2 - Private Housing; Section 467, Persons sixty-five years of
age and over; Subdivision 4, requires only one notice and Subdivision
5b pertains to a county with population of one million or more.

JUSTIFICATION:
New York State offers a wide variety of programs in an effort to keep
senior citizens in their homes and out of institutional care. In an
effort to boost utilization of these programs, this bill would
require municipalities to send a second notice, in addition to the
notice already mandated that is sent with, or on, senior citizens tax
bill. The second notification will be sent thirty days prior to
the filing deadline for the tax exemptions.

PRIOR LEGISLATIVE HISTORY:
2012: S.1754A - Notice of Committee Consideration Requested,
Committee Discharged and Committed to Rules/A.541 - Held
for Consideration in Ways and Means
2011: S.1754A - Notice of Committee Consideration Requested,
Committee Discharged and Committed to Housing, Construction,
& Community Development/A.541 - Reported, Referred to
Ways & Means
2009-10: A.5640A - Referred to Ways and Means
2007-08: A.9940 - Referred to Social Services

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately, provided that section two of
this act shall apply to the 2012-2013 tax assessment rolls if an
application for exemption is filed within 60 days of such effective
date.


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

                                   149

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  DIAZ  --  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  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:

  Section 1. Subdivision 4 of section 467 of the real property tax  law,
as  amended  by  chapter  406 of the laws of 1995, is amended to read as
follows:
  4. Every municipal corporation in which such real property is  located
shall  notify,  or  cause to be notified, each person owning residential
real property in such municipal corporation of the  provisions  of  this
section.    The provisions of this subdivision may be met by a notice or
legend sent on or with each tax bill to such persons reading "You may be
eligible for senior citizen tax exemptions. Senior citizens  have  until
month..........,  day.......,  year......, to apply for such exemptions.
For information please call or write....," followed by the  name,  tele-
phone  number  and/or  address of a person or department selected by the
municipal corporation to explain the provisions of  this  section.  Each
cooperative  apartment  corporation shall notify each tenant-stockholder
thereof in residence of such provisions as set forth herein.  Failure to
notify, or cause to be notified any person who is in fact,  eligible  to
receive  the  exemption  provided by this section or the failure of such
person to receive the same shall not prevent the  levy,  collection  and
enforcement  of  the  payment  of  the  taxes  on property owned by such
person. A SECOND COPY OF THE NOTICE REQUIRED BY THIS  SUBDIVISION  SHALL
BE SENT THIRTY DAYS PRIOR TO THE FILING DEADLINE.
  S  2.  Subdivision 5-b of section 467 of the real property tax law, as
added by chapter 571 of the laws of 1996, is amended to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01010-01-3

S. 149                              2

  5-b. Notwithstanding the provisions  of  this  section  or  any  other
provision  of law, a [county with an annual taxable status date of Janu-
ary first or January second and with a  population  of  one  million  or
more,] MUNICIPALITY may, at its option and by amendment or adoption of a
local  law  or  ordinance, authorize its assessor to accept applications
for the exemption from real property taxes authorized pursuant  to  this
section  on  a  date later than such [county's] MUNICIPALITY'S statutory
deadline date for receiving applications for such exemption. Any  appli-
cation filed later than such statutory deadline date which is in compli-
ance  with  such  local  law or ordinance amended or adopted pursuant to
this subdivision and which meets all other  necessary  requirements  for
granting  the  exemption  authorized  by this section shall be deemed to
have been timely filed prior to such statutory deadline  date,  and  any
individual  or  individuals  for whom such an application has been filed
shall be granted such exemption and shall receive such exemption on  the
assessment  [roles] ROLLS prepared for such [county] MUNICIPALITY on the
basis of the taxable status date immediately  preceding  the  date  such
application was filed.
  S 3. This act shall take effect immediately, provided that section two
of  this  act  shall  apply  to the 2012-2013 tax assessment rolls if an
application for exemption is filed within  60  days  of  such  effective
date.

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