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
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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.