senate Bill S1765
(R) 1st Senate District
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
Authorizes municipalities to adopt a local law authorizing the assessor of such municipality to accept applications for the basic STAR exemption and the enhanced STAR exemption for senior citizens after the taxable status date for such municipality and before January tenth of the following year.
- See Assembly Version of this Bill:
- Legislative Cycle:
- Senate Rules
- Law Section:
- Real Property Tax Law
- Laws Affected:
- Amd §425, RPT L
- Versions Introduced in Previous Legislative Cycles:
2011-2012: A1211, S3376, S3576, A3813
2009-2010: A3043, S3033, S7028, A2158
2007-2008: A9072, A1084
TITLE OF BILL:
to amend the real property tax law, in relation to applications for the
enhanced school tax relief exemption for real property taxes
To authorize municipalities to adopt a local law authorizing the
assessor of such municipality to accept late applications for the
SUMMARY OF PROVISIONS:
Amends the Real Property Tax Law to enable a locality to authorize the
assessor or assessors of such locality to accept applications for the
basic exemption and the enhanced exemption for senior citizens
authorized pursuant to section 425 of the Real Property Tax Law.
Section 425 of the Real Property Tax Law (RPTL) prohibits the assessor
from accepting exemption applications after March 1st, except under
both limited and conflicting circumstances. However, provided the
town board adopts a local law, the assessor, under certain
circumstances, may accept late exemption applications for the Senior
Citizen Over 65 exemption under section 467 of the RPTL. If the
assessor grants the Senior Citizen exemption to the applicant
applying late, RPTL section 467(5)(c) requires the assessor to also
grant a STAR Enhanced exemption to that same applicant. In effect,
similarly situated properties are treated differently.
By enabling an assessor, at local option, to accept applications for
all exemptions up to the last day that a taxpayer can pay the first
half of their taxes, without incurring a penalty (January 10), this
legislation will. eliminate the inequities created by the statutory
exceptions for granting an exemption in one set of circumstances and
not another. It will also eliminate the confusing exceptions that are
described in RPTL section 467, and it will eliminate the angst that
taxpayers are presently experiencing because of the dramatic increase
in taxes as a result of missing the March 1st application deadline.
2011-12 S.3576; 2009-10 S.3033; 2007-08, S.556; 2005-06, S.4410.
FISCAL IMPLICATIONS: To be determined.
This act shall take effect immediately:
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