S T A T E   O F   N E W   Y O R K
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    S. 1765                                                  A. 1211

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

IN  SENATE  --  Introduced  by Sens. LAVALLE, GRISANTI, MAZIARZ, SEWARD,
  ZELDIN -- read twice and ordered  printed,  and  when  printed  to  be
  committed to the Committee on Aging

IN  ASSEMBLY  --  Introduced  by  M.  of A. ENGLEBRIGHT -- read once and
  referred to the Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation  to  applications
  for the enhanced school tax relief exemption for real property taxes

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph (e) of subdivision 6 of section 425 of  the  real
property  tax  law,  as  amended  by chapter 531 of the laws of 2006, is
amended to read as follows:
  (e) 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] THE LOCAL
GOVERNING BODY OF A CITY, TOWN, VILLAGE OR COUNTY HAVING  THE  POWER  TO
ASSESS  MAY  ADOPT  A LOCAL LAW AUTHORIZING THE ASSESSOR OR ASSESSORS OF
SUCH CITY, TOWN, VILLAGE OR COUNTY TO ACCEPT APPLICATIONS FOR THE  BASIC
EXEMPTION  AND  THE  ENHANCED  EXEMPTION  FOR SENIOR CITIZENS AUTHORIZED
PURSUANT TO THIS SECTION AFTER THE TAXABLE STATUS DATE  FOR  SUCH  CITY,
TOWN,  VILLAGE OR COUNTY. SUCH LOCAL LAW SHALL PROVIDE THAT IN THE EVENT

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

                                                           LBD05731-01-3

S. 1765                             2                            A. 1211

THE OWNER, OR ALL OF THE OWNERS, OF PROPERTY FAIL TO FILE  THE  APPLICA-
TION  REQUIRED PURSUANT TO THIS SECTION ON OR BEFORE SUCH TAXABLE STATUS
DATE, SUCH OWNER OR OWNERS MAY FILE THE APPLICATION, EXECUTED AS IF SUCH
APPLICATION  HAD  BEEN FILED ON OR BEFORE SUCH TAXABLE STATUS DATE, WITH
THE ASSESSOR ON OR BEFORE JANUARY TENTH OF THE FOLLOWING YEAR.
  S 2. This act shall take effect immediately.