S T A T E   O F   N E W   Y O R K
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                                  6842

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                             March 13, 2009
                               ___________

Introduced by M. of A. THIELE -- read once and referred to the Committee
  on Real Property Taxation

AN  ACT  to  amend the real property tax law, in relation to eligibility
  for the enhanced school tax relief exemption for senior  citizens  for
  properties purchased after the levy of taxes

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

  Section 1. Subdivision 6 of section 425 of the real property  tax  law
is amended by adding a new paragraph (f) to read as follows:
  (F)  NOTWITHSTANDING  THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDIVI-
SION, WHERE  A  PERSON  WHO  MEETS  THE  REQUIREMENTS  FOR  AN  ENHANCED
EXEMPTION FOR PROPERTY OWNED BY SENIOR CITIZENS PURSUANT TO THIS SECTION
PURCHASES  PROPERTY  AFTER  THE  LEVY  OF TAXES, SUCH PERSON MAY FILE AN
APPLICATION FOR EXEMPTION WITH THE ASSESSOR WITHIN THIRTY  DAYS  OF  THE
TRANSFER  OF  TITLE  TO  SUCH PERSON. THE ASSESSOR SHALL MAKE A DETERMI-
NATION OF WHETHER OR NOT THE PARCEL  WOULD  HAVE  QUALIFIED  FOR  EXEMPT
STATUS  ON  THE TAX ROLL ON WHICH THE TAXES WERE LEVIED HAD TITLE TO THE
PARCEL BEEN IN THE NAME OF THE APPLICANT  ON  THE  TAXABLE  STATUS  DATE
APPLICABLE  TO  THE  TAX  ROLL.  THE  APPLICATION  SHALL  BE  ON  A FORM
PRESCRIBED BY THE STATE BOARD. THE ASSESSOR, NO LATER THAN  THIRTY  DAYS
AFTER  RECEIPT  OF SUCH APPLICATION, SHALL NOTIFY BOTH THE APPLICANT AND
THE BOARD OF ASSESSMENT REVIEW, BY  FIRST  CLASS  MAIL,  OF  THE  EXEMPT
AMOUNT,  IF  ANY,  AND  THE RIGHT OF THE OWNER TO A REVIEW OF THE EXEMPT
AMOUNT UPON THE FILING OF A WRITTEN COMPLAINT. SUCH COMPLAINT  SHALL  BE
ON  A  FORM  PRESCRIBED  BY  THE STATE BOARD AND SHALL BE FILED WITH THE
BOARD OF ASSESSMENT REVIEW WITHIN TWENTY DAYS OF  THE  MAILING  OF  THIS
NOTICE.    IF  NO  COMPLAINT IS RECEIVED, THE BOARD OF ASSESSMENT REVIEW
SHALL SO NOTIFY THE ASSESSOR, AND THE EXEMPT AMOUNT  DETERMINED  BY  THE
ASSESSOR  SHALL  BE FINAL. IF THE APPLICANT FILES A COMPLAINT, THE BOARD
OF ASSESSMENT REVIEW SHALL SCHEDULE A TIME AND PLACE FOR A HEARING  WITH
RESPECT  THERETO  NO  LATER  THAN  THIRTY  DAYS AFTER THE MAILING OF THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08994-01-9
              

A. 6842                             2

NOTICE BY THE ASSESSOR. THE BOARD OF ASSESSMENT REVIEW  SHALL  MEET  AND
DETERMINE  THE  EXEMPT  AMOUNT AND SHALL IMMEDIATELY NOTIFY THE ASSESSOR
AND THE APPLICANT, BY FIRST CLASS MAIL, OF ITS DETERMINATION. THE AMOUNT
OF  EXEMPTION  DETERMINED PURSUANT TO THIS PARAGRAPH SHALL BE SUBJECT TO
REVIEW AS PROVIDED IN ARTICLE SEVEN OF THIS CHAPTER. SUCH  A  PROCEEDING
SHALL  BE  COMMENCED  WITHIN THIRTY DAYS OF THE MAILING OF THE NOTICE OF
THE BOARD OF ASSESSMENT REVIEW TO THE NEW  OWNER  AS  PROVIDED  IN  THIS
PARAGRAPH.
  S  2.  This  act shall take effect immediately and shall apply to real
property transferred to qualified senior citizens after  taxable  status
dates occurring on or after such date.