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Assembly Bill A1661

2009-2010 Legislative Session

Relates to late applications for certain tax exemptions

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Archive: Last Bill Status - In Assembly Committee

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2009-A1661 (ACTIVE) - Details

Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง467, RPT L
Versions Introduced in 2011-2012 Legislative Session:
A2938

2009-A1661 (ACTIVE) - Summary

Entitles eligible senior citizens to a credit to be applied to taxes for the following fiscal year where such senior citizen files a late application for a real property tax exemption; removes the requirement that a death or illness constitute the only reason an application may be accepted after the deadline.

2009-A1661 (ACTIVE) - Bill Text download pdf 

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

                                  1661

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced  by M. of A. CALHOUN -- read once and referred to the Commit-
  tee on Real Property Taxation

AN ACT to amend the real property tax law, in relation to late  applica-
  tions for certain exemptions

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

  Section 1. Subdivision 5-a of section 467 of  the  real  property  tax
law,  as added by chapter 769 of the laws of 1992, is amended to read as
follows:
  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].  IF  THE
APPLICATION  IS  FILED  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]  THE  assessor  shall
approve  or  deny  such application as if it had been filed on or before
the taxable status date.  IF THE APPLICATION IS FILED  AFTER  SUCH  DATE
AND  THE  ASSESSOR  DETERMINES  THAT THE APPLICANT MEETS ALL ELIGIBILITY
STANDARDS OTHERWISE PRESCRIBED PURSUANT TO THIS SECTION,  THE  APPLICANT
SHALL  BE ENTITLED TO A CREDIT TO BE APPLIED AGAINST THE TAXES LEVIED BY
EACH MUNICIPAL CORPORATION WHICH LEVIES TAXES ON THE PROPERTY  EQUAL  TO
THE  AMOUNT WHICH WOULD OTHERWISE HAVE BEEN RECEIVED BY THE APPLICANT IF
THE APPLICATION WERE FILED IN A TIMELY  MANNER.  SUCH  CREDIT  SHALL  BE
APPLIED IN THE NEXT FISCAL YEAR.
  S 2. This act shall take effect immediately and shall be applicable to
assessment  rolls prepared on the basis of a taxable status date follow-
ing the effective date of this act.

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