S T A T E O F N E W Y O R K
________________________________________________________________________
1361
2009-2010 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2009
___________
Introduced by M. of A. WRIGHT -- Multi-Sponsored by -- M. of A. ALFANO,
BARRA, PHEFFER, WEISENBERG -- read once and referred to the Committee
on Aging
AN ACT to amend the real property tax law, in relation to age eligibil-
ity for the real property tax exemption for senior citizens
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The section heading and subdivision 5 of section 467 of the
real property tax law, the section heading as added by chapter 616 of
the laws of 1966 and subdivision 5 as amended by chapter 309 of the laws
of 1990, are amended and a new paragraph (a-1) is added to subdivision 1
to read as follows:
[Persons sixty-five years of age or over] SENIOR CITIZENS.
(A-1) NOTWITHSTANDING THE AGE QUALIFICATION IN PARAGRAPH (A) OF THIS
SUBDIVISION, REAL PROPERTY OWNED BY ONE OR MORE PERSONS, EACH OF WHOM IS
SIXTY-TWO YEARS OF AGE OR OVER, OR REAL PROPERTY OWNED BY HUSBAND AND
WIFE OR BY SIBLINGS, ONE OF WHOM IS SIXTY-TWO YEARS OF AGE, MAY BE
EXEMPT FROM TAXATION BY ANY MUNICIPAL CORPORATION TO THE EXTENT PERMIT-
TED UNDER THIS SUBDIVISION, PROVIDED THAT SUCH MUNICIPAL CORPORATION
SHALL, BY ANY LOCAL LAW, ORDINANCE OR RESOLUTION, PROVIDE SUCH EXEMPTION
PURSUANT TO SUCH REQUIREMENT UNDER THIS PARAGRAPH.
5. Application for such exemption must be made by the owner, or all of
the owners of the property, on forms prescribed by the state board to be
furnished by the appropriate assessing authority and shall furnish the
information and be executed in the manner required or prescribed in such
forms, and shall be filed in such assessor's office on or before the
appropriate taxable status date. Notwithstanding any other provision of
law, at the option of the municipal corporation, any person otherwise
qualifying under this section shall not be denied the exemption under
this section if he [becomes sixty-five years of] OR SHE REACHES THE
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00100-01-9
A. 1361 2
APPLICABLE age after the appropriate taxable status date and on or
before December thirty-first of the same year.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on and after such effective date.