S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7440

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              April 6, 2009
                               ___________

Introduced  by  M.  of  A. KOON, ABBATE, DenDEKKER, EDDINGTON, MAISEL --
  Multi-Sponsored by -- M.  of A. GABRYSZAK, GREENE, GUNTHER, MAYERSOHN,
  McENENY, PHEFFER, REILLY, WEISENBERG -- read once and referred to  the
  Committee on Aging

AN  ACT  to  amend the real property tax law, in relation to providing a
  real property tax cap for certain retired senior citizens

  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. REAL PROPERTY TAX CAP FOR CERTAIN RETIRED SENIOR CITIZENS. 1.
(A) REAL PROPERTY OWNED BY ONE OR MORE QUALIFYING INDIVIDUALS,  EACH  OF
WHOM  IS  SIXTY-FIVE  YEARS  OF  AGE  OR OVER, OR REAL PROPERTY OWNED BY
HUSBAND AND WIFE OR BY SIBLINGS, ONE OF WHOM IS SIXTY-FIVE YEARS OF  AGE
OR OVER SHALL BE SUBJECT TO REAL PROPERTY TAXATION BY A MUNICIPAL CORPO-
RATION  IN  WHICH SUCH PROPERTY IS LOCATED PURSUANT TO THE PROVISIONS OF
THIS SECTION, PROVIDED THE GOVERNING BOARD OF SUCH  MUNICIPALITY,  AFTER
PUBLIC  HEARING,  ADOPTS  A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING
THEREFOR.
  (B) FOR THE PURPOSES OF THIS SECTION, SIBLING SHALL MEAN A BROTHER  OR
A SISTER, WHETHER RELATED THROUGH HALF BLOOD, WHOLE BLOOD OR ADOPTION.
  (C)  FOR THE PURPOSES OF THIS SECTION A QUALIFYING INDIVIDUAL SHALL BE
A PERSON WHO:
  (I) IS AT LEAST SIXTY-FIVE YEARS OF AGE OR OLDER;
  (II) IS RETIRED; AND
  (III) HAS A FIXED ANNUAL COMBINED HOUSEHOLD INCOME WHICH IS DETERMINED
TO BE AT OR BELOW THE LEVEL SET  FORTH  IN  SUBDIVISION  THREE  OF  THIS
SECTION.
  (D)  THE  REAL  PROPERTY  TAX  BENEFITS PROVIDED BY THIS SECTION, ONCE
GRANTED, SHALL NOT BE RESCINDED  BY  ANY  MUNICIPAL  CORPORATION  SOLELY
BECAUSE OF THE DEATH OF THE OLDER SPOUSE SO LONG AS THE SURVIVING SPOUSE
IS  AT  LEAST  SIXTY-TWO YEARS OF AGE AND OTHERWISE QUALIFIES UNDER THIS
SECTION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                      [ ] is old law to be omitted.
                                                           LBD01936-01-9

A. 7440                             2

  (E) A LOCAL LAW, ORDINANCE OR  RESOLUTION  ADOPTED  PURSUANT  TO  THIS
SECTION SHALL PROVIDE THAT REAL PROPERTY OWNED BY ONE OR MORE QUALIFYING
INDIVIDUALS  SHALL  BE  SUBJECT  TO TAXATION AT THE SAME ANNUAL RATE AND
ASSESSMENT VALUE WHICH SUCH PROPERTY WAS SUBJECT TO AS OF  THE  DATE  OF
RETIREMENT OF THE QUALIFYING OWNER, PROVIDED THAT SUCH DATE SHALL BE THE
LATEST  DATE OF RETIREMENT OF EITHER OWNER OR THE EFFECTIVE DATE OF THIS
SECTION WHERE SUCH DATE OCCURRED PRIOR TO SUCH EFFECTIVE DATE, AND  THAT
SUCH  ASSESSMENT  AND  RATE SHALL NOT INCREASE WHERE THE REQUIREMENTS OF
THIS SECTION ARE MET.
  2. THE PROVISIONS OF THIS SECTION SHALL NOT APPLY IN THE CASE OF  REAL
PROPERTY  WHERE A CHILD RESIDES IF SUCH CHILD ATTENDS A PUBLIC SCHOOL OF
ELEMENTARY OR SECONDARY EDUCATION, UNLESS THE  GOVERNING  BOARD  OF  THE
SCHOOL  DISTRICT IN WHICH THE PROPERTY IS LOCATED, AFTER PUBLIC HEARING,
ADOPTS A RESOLUTION PROVIDING FOR SUCH EXEMPTION; PROVIDED THAT ANY SUCH
RESOLUTION SHALL CONDITION SUCH EXEMPTION UPON SATISFACTORY  PROOF  THAT
THE  CHILD WAS NOT BROUGHT INTO THE RESIDENCE IN WHOLE OR IN SUBSTANTIAL
PART FOR THE  PURPOSE  OF  ATTENDING  A  PARTICULAR  SCHOOL  WITHIN  THE
DISTRICT.  THE  PROCEDURE  FOR  SUCH  HEARING  AND  RESOLUTION  MUST  BE
CONDUCTED SEPARATELY FROM THE PROCEDURE FOR ANY HEARING AND  LOCAL  LAW,
ORDINANCE  OR RESOLUTION CONDUCTED PURSUANT TO PARAGRAPH (A) OF SUBDIVI-
SION ONE OF THIS SECTION.
  3. REAL PROPERTY OWNED BY QUALIFYING  INDIVIDUALS  SHALL  BE  ELIGIBLE
UNDER THIS SECTION WHERE:
  (A)  THE  INCOME  OF THE OWNER OR THE COMBINED INCOME OF THE OWNERS OF
THE PROPERTY FOR THE INCOME TAX YEAR IMMEDIATELY PRECEDING THE  DATE  OF
MAKING  APPLICATION  UNDER  THIS  SECTION  IS  AT OR BELOW THREE HUNDRED
PERCENT OF THE POVERTY GUIDELINES UPDATED PERIODICALLY  IN  THE  FEDERAL
REGISTER  BY  THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES UNDER THE
AUTHORITY OF 42 U.S.C. 9902(2). INCOME TAX YEAR SHALL  MEAN  THE  TWELVE
MONTH  PERIOD  FOR  WHICH  THE  OWNER OR OWNERS FILED A FEDERAL PERSONAL
INCOME TAX RETURN, OR IF NO SUCH RETURN IS  FILED,  THE  CALENDAR  YEAR.
WHERE  TITLE IS VESTED IN EITHER THE HUSBAND OR THE WIFE, THEIR COMBINED
INCOME MAY NOT EXCEED SUCH SUM, EXCEPT WHERE THE  HUSBAND  OR  WIFE,  OR
EX-HUSBAND OR EX-WIFE IS ABSENT FROM THE PROPERTY AS PROVIDED IN SUBPAR-
AGRAPH  (II)  OF PARAGRAPH (D) OF THIS SUBDIVISION, THEN ONLY THE INCOME
OF THE SPOUSE OR EX-SPOUSE RESIDING ON THE PROPERTY SHALL BE  CONSIDERED
AND  MAY  NOT EXCEED SUCH SUM. SUCH INCOME SHALL INCLUDE SOCIAL SECURITY
AND RETIREMENT BENEFITS, INTEREST, DIVIDENDS, TOTAL GAIN FROM  THE  SALE
OR  EXCHANGE  OF  A CAPITAL ASSET WHICH MAY BE OFFSET BY A LOSS FROM THE
SALE OR EXCHANGE OF A CAPITAL ASSET IN THE SAME  INCOME  TAX  YEAR,  NET
RENTAL  INCOME, SALARY OR EARNINGS, AND NET INCOME FROM SELF-EMPLOYMENT,
BUT SHALL NOT INCLUDE A RETURN OF CAPITAL, GIFTS, INHERITANCES, PAYMENTS
MADE TO INDIVIDUALS BECAUSE OF THEIR STATUS AS VICTIMS  OF  NAZI  PERSE-
CUTION,  AS  DEFINED IN P.L. 103-286 OR MONIES EARNED THROUGH EMPLOYMENT
IN THE FEDERAL FOSTER GRANDPARENT PROGRAM AND ANY SUCH INCOME  SHALL  BE
OFFSET BY ALL MEDICAL AND PRESCRIPTION DRUG EXPENSES ACTUALLY PAID WHICH
WERE  NOT REIMBURSED OR PAID FOR BY INSURANCE, IF THE GOVERNING BOARD OF
A MUNICIPALITY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR
RESOLUTION PROVIDING THEREFOR. THE PROVISIONS OF THIS PARAGRAPH NOTWITH-
STANDING, SUCH INCOME SHALL  NOT  INCLUDE  VETERANS  DISABILITY  COMPEN-
SATION,  AS  DEFINED  IN TITLE 38 OF THE UNITED STATES CODE PROVIDED THE
GOVERNING BOARD OF SUCH MUNICIPALITY, AFTER  PUBLIC  HEARING,  ADOPTS  A
LOCAL  LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR. IN COMPUTING NET
RENTAL INCOME  AND  NET  INCOME  FROM  SELF-EMPLOYMENT  NO  DEPRECIATION
DEDUCTION  SHALL BE ALLOWED FOR THE EXHAUSTION, WEAR AND TEAR OF REAL OR
PERSONAL PROPERTY HELD FOR THE PRODUCTION OF INCOME;

A. 7440                             3

  (B) THE TITLE OF THE PROPERTY SHALL HAVE BEEN VESTED IN THE  OWNER  OR
ONE  OF THE OWNERS OF THE PROPERTY FOR AT LEAST SIXTY CONSECUTIVE MONTHS
PRIOR TO THE DATE OF MAKING APPLICATION UNDER  THIS  SECTION,  PROVIDED,
HOWEVER,  THAT  IN THE EVENT OF THE DEATH OF EITHER A HUSBAND OR WIFE IN
WHOSE  NAME  TITLE OF THE PROPERTY SHALL HAVE BEEN VESTED AT THE TIME OF
DEATH AND THEN BECOMES VESTED SOLELY IN THE SURVIVOR BY VIRTUE OF DEVISE
BY OR DESCENT FROM THE DECEASED HUSBAND OR WIFE, THE TIME  OF  OWNERSHIP
OF  THE  PROPERTY BY THE DECEASED HUSBAND OR WIFE SHALL BE DEEMED ALSO A
TIME OF OWNERSHIP BY THE SURVIVOR AND SUCH  OWNERSHIP  SHALL  BE  DEEMED
CONTINUOUS  FOR  THE PURPOSES OF COMPUTING SUCH PERIOD OF TWELVE CONSEC-
UTIVE MONTHS. IN THE EVENT OF A TRANSFER BY EITHER A HUSBAND OR WIFE  TO
THE  OTHER  SPOUSE OF ALL OR PART OF THE TITLE TO THE PROPERTY, THE TIME
OF OWNERSHIP OF THE PROPERTY BY THE TRANSFEROR SPOUSE  SHALL  BE  DEEMED
ALSO  A  TIME  OF  OWNERSHIP BY THE TRANSFEREE SPOUSE AND SUCH OWNERSHIP
SHALL BE DEEMED CONTINUOUS FOR THE PURPOSES OF COMPUTING SUCH PERIOD  OF
TWELVE  CONSECUTIVE  MONTHS.  WHERE  PROPERTY OF THE OWNER OR OWNERS HAS
BEEN ACQUIRED TO REPLACE PROPERTY FORMERLY OWNED BY SUCH OWNER OR OWNERS
AND TAKEN BY EMINENT DOMAIN OR OTHER INVOLUNTARY  PROCEEDING,  EXCEPT  A
TAX  SALE,  THE  PERIOD  OF  OWNERSHIP  OF  THE FORMER PROPERTY SHALL BE
COMBINED WITH THE PERIOD OF OWNERSHIP OF THE PROPERTY FOR WHICH APPLICA-
TION IS MADE FOR EXEMPTION AND SUCH PERIODS OF OWNERSHIP SHALL BE DEEMED
TO BE CONSECUTIVE FOR PURPOSES OF  THIS  SECTION.  WHERE  THE  OWNER  OR
OWNERS  TRANSFER  TITLE TO PROPERTY WHICH AS OF THE DATE OF TRANSFER WAS
EXEMPT FROM TAXATION UNDER THE PROVISIONS OF THIS SECTION, THE  REACQUI-
SITION  OF  TITLE BY SUCH OWNER OR OWNERS WITHIN NINE MONTHS OF THE DATE
OF TRANSFER SHALL BE DEEMED TO SATISFY THE REQUIREMENT OF THIS PARAGRAPH
THAT THE TITLE OF THE PROPERTY SHALL HAVE BEEN VESTED IN  THE  OWNER  OR
ONE OF THE OWNERS FOR SUCH PERIOD OF SIXTY CONSECUTIVE MONTHS;
  (C) THE PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
  (D)  THE  REAL  PROPERTY  IS THE LEGAL RESIDENCE OF AND IS OCCUPIED IN
WHOLE OR IN PART BY THE OWNER OR BY ALL OF THE OWNERS OF  THE  PROPERTY:
EXCEPT  WHERE, (I) AN OWNER IS ABSENT FROM THE RESIDENCE WHILE RECEIVING
HEALTH-RELATED CARE AS AN INPATIENT OF A RESIDENTIAL HEALTH CARE FACILI-
TY, AS DEFINED IN SECTION TWENTY-EIGHT HUNDRED ONE OF THE PUBLIC  HEALTH
LAW,  PROVIDED  THAT  ANY  INCOME  ACCRUING TO THAT PERSON SHALL ONLY BE
INCOME ONLY TO THE EXTENT THAT IT EXCEEDS THE AMOUNT PAID BY SUCH OWNER,
SPOUSE, OR CO-OWNER FOR CARE IN THE FACILITY, AND PROVIDED FURTHER, THAT
DURING SUCH CONFINEMENT SUCH PROPERTY IS NOT OCCUPIED BY OTHER THAN  THE
SPOUSE OR CO-OWNER OF SUCH OWNER; OR, (II) THE REAL PROPERTY IS OWNED BY
A HUSBAND AND/OR WIFE, OR AN EX-HUSBAND AND/OR AN EX-WIFE, AND EITHER IS
ABSENT  FROM  THE RESIDENCE DUE TO DIVORCE, LEGAL SEPARATION OR ABANDON-
MENT AND ALL OTHER PROVISIONS OF THIS  SECTION  ARE  MET  PROVIDED  THAT
WHERE AN EXEMPTION WAS PREVIOUSLY GRANTED WHEN BOTH RESIDED ON THE PROP-
ERTY,  THEN THE PERSON REMAINING ON THE REAL PROPERTY SHALL BE SIXTY-TWO
YEARS OF AGE OR OVER.
  3-A. (A) FOR THE PURPOSES OF THIS SECTION, TITLE TO  THAT  PORTION  OF
REAL  PROPERTY  OWNED  BY A COOPERATIVE APARTMENT CORPORATION IN WHICH A
TENANT-STOCKHOLDER OF SUCH CORPORATION RESIDES AND WHICH IS  REPRESENTED
BY HIS SHARE OR SHARES OF STOCK IN SUCH CORPORATION AS DETERMINED BY ITS
OR THEIR PROPORTIONAL RELATIONSHIP TO THE TOTAL OUTSTANDING STOCK OF THE
CORPORATION, INCLUDING THAT OWNED BY THE CORPORATION, SHALL BE DEEMED TO
BE VESTED IN SUCH TENANT-STOCKHOLDER.
  (B) THAT PROPORTION OF THE ASSESSMENT OF SUCH REAL PROPERTY OWNED BY A
COOPERATIVE APARTMENT CORPORATION DETERMINED BY THE RELATIONSHIP OF SUCH
REAL  PROPERTY  VESTED  IN SUCH TENANT-STOCKHOLDER TO SUCH ENTIRE PARCEL
AND THE BUILDINGS THEREON OWNED BY  SUCH  COOPERATIVE  APARTMENT  CORPO-

A. 7440                             4

RATION  IN  WHICH  SUCH  TENANT-STOCKHOLDER  RESIDES SHALL BE SUBJECT TO
TAXATION PURSUANT TO THIS SECTION.
  (C) REAL PROPERTY MAY BE SUBJECT TO TAXATION PURSUANT TO THIS SUBDIVI-
SION  BY  A  MUNICIPALITY  IN WHICH SUCH PROPERTY IS LOCATED ONLY IF THE
GOVERNING BOARD OF SUCH MUNICIPALITY, AFTER  PUBLIC  HEARING,  ADOPTS  A
LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFORE.
  3-B.  THE  OFFICE OF REAL PROPERTY SERVICES SHALL DEVELOP, MAKE AVAIL-
ABLE AND DISTRIBUTE TO ANY MUNICIPAL CORPORATION WHICH  REQUESTS  IT,  A
FORM FOR THE PURPOSE OF ADMINISTERING THE PROVISIONS OF PARAGRAPH (A) OF
SUBDIVISION THREE OF THIS SECTION.
  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 REAL PROPERTY TAX CAP BENEFITS. SENIOR CITI-
ZENS  HAVE  UNTIL  MONTH.........., DAY......., YEAR......, TO APPLY FOR
SUCH EXEMPTIONS.  FOR INFORMATION PLEASE CALL OR WRITE....," FOLLOWED BY
THE NAME, TELEPHONE NUMBER AND/OR ADDRESS  OF  A  PERSON  OR  DEPARTMENT
SELECTED  BY THE MUNICIPAL CORPORATION TO EXPLAIN THE PROVISIONS OF THIS
SECTION.
  4-A. (A) A SENIOR CITIZEN ELIGIBLE FOR THE EXEMPTION PROVIDED  FOR  IN
SUBDIVISION  ONE OF 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 PARAGRAPH.
  (B) 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 (IDEN-
TIFY SENIOR CITIZEN OR CITIZENS), YOU ARE  ADVISED  THAT  HIS,  HER,  OR
THEIR  RENEWAL  APPLICATION FOR THE SENIOR CITIZEN PROPERTY TAX CAP MUST
BE FILED WITH THE ASSESSOR NO LATER THAN (ENTER DATE). YOU  ARE  ENCOUR-
AGED  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 ASSISTANCE ARE GREATLY APPRECIATED."
  (C)  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 BENEFITS UNDER THIS SECTION. SUCH NOTICE SHALL READ SUBSTAN-
TIALLY AS FOLLOWS: "ON BEHALF OF (IDENTIFY SENIOR CITIZEN OR  CITIZENS),
YOU  ARE  ADVISED  THAT  HIS, HER, OR THEIR SENIOR TAX CAP 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
GREATLY APPRECIATED."
  (D)  THE  OBLIGATION  TO MAIL SUCH NOTICES SHALL CEASE IF THE ELIGIBLE
TAXPAYER CANCELS THE REQUEST OR CEASES TO QUALIFY FOR THE SENIOR PROPER-
TY TAX CAP.

A. 7440                             5

  (E) FAILURE TO MAIL ANY NOTICE REQUIRED BY THIS  SUBDIVISION,  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.
  5.  APPLICATION  FOR  BENEFITS  UNDER THIS SECTION 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
INCLUSION UNDER THIS SECTION IF HE BECOMES SIXTY-FIVE YEARS OF AGE AFTER
THE   APPROPRIATE   TAXABLE  STATUS  DATE  AND  ON  OR  BEFORE  DECEMBER
THIRTY-FIRST OF THE SAME YEAR.
  5-A. ANY LOCAL LAW OR ORDINANCE ADOPTED PURSUANT TO PARAGRAPH  (A)  OF
SUBDIVISION  ONE OF THIS SECTION MAY BE AMENDED, OR A LOCAL LAW OR ORDI-
NANCE MAY BE ADOPTED TO PROVIDE,  NOTWITHSTANDING  SUBDIVISION  FIVE  OF
THIS  SECTION,  THAT 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:  (A)  A  DEATH OF THE APPLICANT'S SPOUSE, CHILD, PARENT,
BROTHER OR SISTER; OR
  (B) 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.
  5-B. NOTWITHSTANDING THE PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
PROVISION OF LAW, A COUNTY WITH AN ANNUAL TAXABLE STATUS DATE OF JANUARY
FIRST  OR  JANUARY  SECOND AND WITH A POPULATION OF ONE MILLION OR MORE,
MAY, AT ITS OPTION AND BY AMENDMENT OR ADOPTION OF A LOCAL LAW OR  ORDI-
NANCE,  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 STATUTORY DEADLINE DATE FOR RECEIVING APPLICA-
TIONS. ANY APPLICATION FILED LATER THAN  SUCH  STATUTORY  DEADLINE  DATE
WHICH  IS  IN  COMPLIANCE  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 INCLUDED ON THE ASSESSMENT ROLES PREPARED FOR SUCH
COUNTY ON THE BASIS OF THE TAXABLE STATUS DATE IMMEDIATELY PRECEDING THE
DATE SUCH APPLICATION WAS FILED.
  5-C. NOTWITHSTANDING THE PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
PROVISION  OF LAW, IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE,
APPLICATIONS AUTHORIZED PURSUANT TO THIS  SECTION  SHALL  BE  CONSIDERED
TIMELY  FILED  IF THEY ARE FILED ON OR BEFORE THE FIFTEENTH DAY OF MARCH
OF THE APPROPRIATE YEAR.
  6. (A) AT LEAST SIXTY DAYS PRIOR TO  THE  APPROPRIATE  TAXABLE  STATUS
DATE, THE ASSESSING AUTHORITY SHALL MAIL TO EACH PERSON QUALIFYING UNDER
THIS SECTION ON THE LATEST COMPLETED ASSESSMENT ROLL AN APPLICATION FORM
AND  A  NOTICE  THAT SUCH APPLICATION MUST BE FILED ON OR BEFORE TAXABLE
STATUS DATE AND BE APPROVED IN ORDER FOR THE EXEMPTION  TO  BE  GRANTED.

A. 7440                             6

THE  ASSESSING  AUTHORITY SHALL, WITHIN THREE DAYS OF THE COMPLETION AND
FILING OF THE TENTATIVE ASSESSMENT ROLL, NOTIFY BY  MAIL  ANY  APPLICANT
WHO  HAS INCLUDED WITH HIS APPLICATION AT LEAST ONE SELF-ADDRESSED, PRE-
PAID  ENVELOPE,  OF THE APPROVAL OR DENIAL OF THE APPLICATION; PROVIDED,
HOWEVER, THAT THE ASSESSING AUTHORITY SHALL, UPON THE RECEIPT AND FILING
OF THE APPLICATION, SEND BY MAIL NOTIFICATION OF RECEIPT TO  ANY  APPLI-
CANT WHO HAS INCLUDED TWO OF SUCH ENVELOPES WITH THE APPLICATION.  WHERE
AN APPLICANT IS ENTITLED TO A NOTICE OF DENIAL PURSUANT TO THIS SUBDIVI-
SION,  SUCH  NOTICE SHALL BE ON A FORM PRESCRIBED BY THE STATE BOARD AND
SHALL STATE THE REASONS FOR SUCH DENIAL AND SHALL FURTHER STATE THAT THE
APPLICANT MAY HAVE SUCH DETERMINATION REVIEWED IN THE MANNER PROVIDED BY
LAW. FAILURE TO MAIL ANY SUCH APPLICATION FORM OR NOTICES OR THE FAILURE
OF SUCH PERSON TO RECEIVE ANY OF THE SAME SHALL NOT  PREVENT  THE  LEVY,
COLLECTION AND ENFORCEMENT OF THE PAYMENT OF THE TAXES ON PROPERTY OWNED
BY SUCH PERSON.
  (B) EXCEPT IN CITIES OF ONE MILLION OR MORE, ANY PERSON WHO HAS QUALI-
FIED  UNDER THIS SECTION ON FIVE CONSECUTIVE COMPLETED ASSESSMENT ROLLS,
INCLUDING ANY YEARS WHEN THE PROPERTY WAS OWNED BY A HUSBAND AND/OR WIFE
WHILE BOTH RESIDED IN  SUCH  PROPERTY,  SHALL  NOT  BE  SUBJECT  TO  THE
REQUIREMENTS SET FORTH IN PARAGRAPH (A) OF THIS SUBDIVISION PROVIDED THE
GOVERNING  BOARD  OF THE MUNICIPALITY IN WHICH SAID PROPERTY IS SITUATED
AFTER PUBLIC HEARING ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVID-
ING THEREFOR, HOWEVER, SAID PERSON SHALL BE MAILED AN  APPLICATION  FORM
AND  A  NOTICE  INFORMING HIM OF HIS RIGHTS. SUCH QUALIFICATION SHALL BE
AUTOMATICALLY GRANTED ON  EACH  SUBSEQUENT  ASSESSMENT  ROLL.  PROVIDED,
HOWEVER,  THAT WHEN TAX PAYMENT IS MADE BY SUCH PERSON A SWORN AFFIDAVIT
MUST BE INCLUDED WITH SUCH PAYMENT WHICH SHALL STATE  THAT  SUCH  PERSON
CONTINUES  TO BE ELIGIBLE UNDER THIS SECTION. SUCH AFFIDAVIT SHALL BE ON
A FORM PRESCRIBED BY THE STATE BOARD. IF SUCH AFFIDAVIT IS NOT  INCLUDED
WITH  THE  TAX PAYMENT, THE COLLECTING OFFICER SHALL PROCEED PURSUANT TO
SECTION FIVE HUNDRED FIFTY-ONE-A OF THIS CHAPTER.
  7. ANY CONVICTION OF HAVING MADE ANY WILLFUL FALSE  STATEMENT  IN  THE
APPLICATION  UNDER  THIS  SECTION,  SHALL BE PUNISHABLE BY A FINE OF NOT
MORE THAN ONE HUNDRED DOLLARS AND  SHALL  DISQUALIFY  THE  APPLICANT  OR
APPLICANTS FROM FURTHER EXEMPTION FOR A PERIOD OF FIVE YEARS.
  8. NOTWITHSTANDING THE PROVISIONS OF SUBDIVISIONS FIVE AND SIX OF THIS
SECTION,  THE  LOCAL  GOVERNING  BODY OF A CITY, TOWN, VILLAGE OR COUNTY
HAVING THE POWER TO ASSESS MAY ADOPT A LOCAL LAW AUTHORIZING THE  ASSES-
SOR  OR ASSESSORS OF SUCH CITY, TOWN, VILLAGE OR COUNTY TO ACCEPT APPLI-
CATIONS FOR RENEWAL PURSUANT TO THIS SECTION AFTER  THE  TAXABLE  STATUS
DATE.  SUCH  LOCAL LAW SHALL PROVIDE THAT IN THE EVENT THE OWNER, OR ALL
OF THE OWNERS, OF PROPERTY WHICH HAS QUALIFIED PURSUANT TO THIS  SECTION
ON  THE  PRECEDING ASSESSMENT ROLL FAIL TO FILE THE APPLICATION REQUIRED
PURSUANT TO THIS SECTION ON OR BEFORE THE TAXABLE STATUS DATE SUCH OWNER
OR OWNERS MAY FILE THE APPLICATION, EXECUTED AS IF SUCH APPLICATION  HAD
BEEN FILED ON OR BEFORE THE TAXABLE STATUS DATE, WITH THE ASSESSOR ON OR
BEFORE THE DATE FOR THE HEARING OF COMPLAINTS.
  9.  NOTWITHSTANDING  ANY  OTHER  PROVISION OF LAW TO THE CONTRARY, THE
PROVISIONS OF THIS SECTION SHALL APPLY  TO  REAL  PROPERTY  IN  WHICH  A
PERSON  OR  PERSONS  HOLD  A LEGAL LIFE ESTATE OR WHICH IS HELD IN TRUST
SOLELY FOR THE BENEFIT OF A PERSON OR PERSONS IF SUCH PERSON OR  PERSONS
WOULD OTHERWISE BE ELIGIBLE PURSUANT TO SUBDIVISION ONE OF THIS SECTION,
WERE SUCH PERSON OR PERSONS THE OWNER OR OWNERS OF SUCH REAL PROPERTY.
  S 2. This act shall take effect January 1, 2010.