S T A T E O F N E W Y O R K
________________________________________________________________________
5640--A
2009-2010 Regular Sessions
I N A S S E M B L Y
February 17, 2009
___________
Introduced by M. of A. DINOWITZ, BARRON -- read once and referred to the
Committee on Aging -- recommitted to the Committee on Aging in accord-
ance with Assembly Rule 3, sec. 2 -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05830-02-0
A. 5640--A 2
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:
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 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 2010-2011 tax assessment rolls if an
application for exemption is filed within 60 days of such effective
date.