S T A T E   O F   N E W   Y O R K
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                                 3038--A

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 22, 2009
                               ___________

Introduced  by  M. of A. CHRISTENSEN, STIRPE -- Multi-Sponsored by -- M.
  of A. BARCLAY, KOLB -- read once and referred to the Committee on Real
  Property Taxation  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN  ACT to amend the real property tax law, in relation to real property
  assessments in the county of Onondaga

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

  Section  1.  The  real  property  tax  law  is amended by adding a new
section 467-g to read as follows:
  S 467-G. EXEMPTION FOR HOMEOWNERS IN THE COUNTY OF ONONDAGA.  1.  REAL
PROPERTY OWNED IN THE COUNTY OF ONONDAGA BY ONE OR MORE PERSONS, OR REAL
PROPERTY  OWNED  BY  HUSBAND  AND  WIFE, WHICH IS THE OWNER'S OR OWNERS'
PRIMARY RESIDENCE SHALL BE ELIGIBLE, UPON APPLICATION THEREFOR, TO  HAVE
AN  EXEMPTION FOR ANY INCREASE IN ASSESSED VALUE. ASSESSORS SHALL ESTAB-
LISH THE MARKET VALUE OF EACH PROPERTY EACH YEAR.  APPLICATION SHALL  BE
MADE  TO THE APPROPRIATE LOCAL ASSESSOR'S OFFICE, PROVIDED THE GOVERNING
BOARD OF SUCH MUNICIPALITY, AFTER PUBLIC HEARING, ADOPTS  A  LOCAL  LAW,
ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
  2.    A.  EVERY  MUNICIPAL  CORPORATION IN WHICH SUCH REAL PROPERTY IS
LOCATED SHALL NOTIFY, OR CAUSE TO BE NOTIFIED, EACH PERSON OWNING  RESI-
DENTIAL REAL PROPERTY IN SUCH MUNICIPAL CORPORATION OF THE PROVISIONS OF
THIS SECTION. THE PROVISIONS OF THIS PARAGRAPH 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05535-03-0
              

A. 3038--A                          2

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.
  B. IN THE CASE OF A PARCEL WHICH IS  GRANTED  THIS  EXEMPTION  ON  THE
PRECEDING  ASSESSMENT  ROLL,  THE  ASSESSOR SHALL CAUSE A NOTICE, IN THE
FORM OF A POSTCARD, TO BE MAILED TO THE OWNER  OR  OWNERS  ANNUALLY,  AT
LEAST  SIXTY  DAYS BEFORE THE APPROPRIATE TAXABLE STATUS DATE. EACH SUCH
NOTICE SHALL BE MAILED WITHOUT RESTRICTIONS UPON FORWARDING OR DELIVERY,
AND SHALL CONTAIN, IN LANGUAGES PRESCRIBED BY THE STATE BOARD:
  (I)  A  STATEMENT  TO  THE  EFFECT  THAT  TO  CONTINUE  RECEIVING  THE
EXEMPTION,  THE OWNER OR OWNERS SHALL CONTINUE TO SATISFY THE APPLICABLE
OWNERSHIP REQUIREMENTS, FOLLOWED BY A SUMMARY OF SUCH REQUIREMENTS;
  (II) A STATEMENT TO THE EFFECT THAT THE OWNER OR OWNERS ARE  REQUESTED
TO  NOTIFY  THE  ASSESSOR  BY THE APPROPRIATE TAXABLE STATUS DATE IF THE
PROPERTY IS NO LONGER THE OWNER'S OR OWNERS' PRIMARY  RESIDENCE,  OR  IF
THERE HAS BEEN ANY CHANGE IN THE OWNERSHIP OF THE PROPERTY; AND
  (III)  A  STATEMENT  TO THE EFFECT THAT IF THERE HAS BEEN NO CHANGE IN
THE OWNER'S OR OWNERS' PRIMARY RESIDENCE OR  IN  THE  OWNERSHIP  OF  THE
PROPERTY,  THERE  IS  NO REASON FOR THE   OWNER OR OWNERS TO CONTACT THE
ASSESSOR AT THIS TIME.
  C. (I) A SENIOR CITIZEN ELIGIBLE FOR THE  EXEMPTION  PROVIDED  FOR  IN
THIS  SECTION MAY REQUEST THAT A NOTICE BE SENT TO AN ADULT THIRD PARTY.
SUCH REQUEST SHALL BE MADE ON A FORM PRESCRIBED BY THE STATE  BOARD  AND
SHALL  BE  SUBMITTED  TO THE ASSESSOR OF THE ASSESSING UNIT IN WHICH THE
ELIGIBLE TAXPAYER RESIDES NO LATER  THAN  SIXTY  DAYS  BEFORE  THE  LAST
APPLICATION  DATE  FOR  THE  FIRST TAXABLE STATUS DATE TO WHICH IT IS TO
APPLY. SUCH FORM SHALL PROVIDE A SECTION WHEREBY  THE  DESIGNATED  THIRD
PARTY SHALL CONSENT TO SUCH DESIGNATION. SUCH REQUEST SHALL BE EFFECTIVE
UPON  RECEIPT BY THE ASSESSOR. THE ASSESSOR SHALL MAINTAIN A LIST OF ALL
ELIGIBLE PROPERTY OWNERS WHO HAVE REQUESTED  NOTICES  PURSUANT  TO  THIS
SUBPARAGRAPH.
  (II)  A  NOTICE  SHALL  BE SENT TO THE DESIGNATED THIRD PARTY AT LEAST
THIRTY DAYS PRIOR TO THE LAST APPLICATION DATE FOR EACH ENSUING  TAXABLE
STATUS DATE; PROVIDED THAT NO SUCH NOTICE NEED BE SENT IN THE FIRST YEAR
IF  THE  REQUEST  WAS  NOT  RECEIVED BY THE ASSESSOR AT LEAST SIXTY DAYS
BEFORE THE LAST APPLICATION DATE FOR THE APPLICABLE TAXABLE STATUS DATE.
SUCH NOTICE SHALL READ SUBSTANTIALLY AS FOLLOWS: "ON BEHALF OF (IDENTIFY
SENIOR CITIZEN OR CITIZENS), YOU ARE ADVISED THAT  HIS,  HER,  OR  THEIR
RENEWAL  APPLICATION  FOR  THE  SENIOR  EXEMPTION MUST BE FILED WITH THE
ASSESSOR NO LATER THAN (ENTER DATE). YOU ARE ENCOURAGED TO  REMIND  HIM,
HER,  OR  THEM OF THAT FACT, AND TO OFFER ASSISTANCE IF NEEDED, ALTHOUGH
YOU ARE UNDER NO LEGAL OBLIGATION TO DO SO. YOUR COOPERATION AND ASSIST-
ANCE ARE GREATLY APPRECIATED."
  (III) A NOTICE SHALL BE SENT TO THE DESIGNATED  THIRD  PARTY  WHENEVER
THE ASSESSOR SENDS A NOTICE TO THE SENIOR CITIZEN REGARDING THE POSSIBLE
REMOVAL OF THE SENIOR EXEMPTION. SUCH NOTICE SHALL READ SUBSTANTIALLY AS
FOLLOWS:  "ON  BEHALF  OF (IDENTIFY SENIOR CITIZEN OR CITIZENS), YOU ARE
ADVISED THAT HIS, HER, OR THEIR SENIOR EXEMPTION IS  AT  RISK  OF  BEING
REMOVED.  YOU ARE ENCOURAGED TO MAKE SURE THAT HE, SHE OR THEY ARE AWARE
OF THAT FACT, AND TO OFFER ASSISTANCE IF NEEDED, ALTHOUGH YOU ARE  UNDER
NO LEGAL OBLIGATION TO DO SO. YOUR COOPERATION AND ASSISTANCE ARE GREAT-
LY APPRECIATED."

A. 3038--A                          3

  (IV)  THE  OBLIGATION TO MAIL SUCH NOTICES SHALL CEASE IF THE ELIGIBLE
TAXPAYER CANCELS THE  REQUEST  OR  CEASES  TO  QUALIFY  FOR  THE  SENIOR
EXEMPTION.
  (V)  FAILURE  TO  MAIL  ANY  NOTICE REQUIRED BY THIS PARAGRAPH, OR THE
FAILURE OF A PARTY TO RECEIVE SAME, SHALL NOT AFFECT THE VALIDITY OF THE
LEVY, COLLECTION, OR ENFORCEMENT OF TAXES  ON  PROPERTY  OWNED  BY  SUCH
PERSON, OR IN THE CASE OF A THIRD PARTY NOTICE, ON PROPERTY OWNED BY THE
SENIOR CITIZEN.
  S  2.  This  act  shall take effect immediately and shall apply to any
assessments issued on or after such effective date.