S T A T E O F N E W Y O R K
________________________________________________________________________
3467
2009-2010 Regular Sessions
I N S E N A T E
March 19, 2009
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Introduced by Sens. MORAHAN, FARLEY, HANNON, LARKIN, SEWARD -- read
twice and ordered printed, and when printed to be committed to the
Committee on Local Government
AN ACT to amend the real property tax law, in relation to establishing
an appeal procedure for individuals who fail to file for a STAR
exemption
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 (b-2) to read as follows:
(B-2) APPEAL PROCEDURE FOR INDIVIDUALS FAILING TO FILE AFTER THE DEAD-
LINE. INDIVIDUALS WHO FAIL TO FILE WITHIN THE DEADLINE FOR THE EXEMPTION
ESTABLISHED BY THIS SECTION, MAY APPEAL TO THE BOARD OF ASSESSMENT
REVIEW FOR RETROACTIVE RELIEF. SUCH INDIVIDUALS MUST SHOW A LEGITIMATE,
GOOD CAUSE REASON AS TO WHY THEY MISSED THE DEADLINE TO FILE. IF LEGITI-
MATE, GOOD CAUSE IS SHOWN, THE ASSESSMENT REVIEW BOARD SHALL GRANT THE
PROPER STAR OR ENHANCED STAR EXEMPTION FOR THE MISSED DEADLINE. THE
OFFICE OF REAL PROPERTY SERVICES SHALL PROMULGATE RULES AND REGULATIONS
FOR THE ESTABLISHMENT OF THIS APPEAL PROCESS BY JULY FIRST, TWO THOUSAND
ELEVEN.
S 2. This act shall take effect July 1, 2011; provided, however, that
the office of real property services is authorized to promulgate any and
all rules and regulations and take any other measures necessary to
implement this act on its effective date, on or before such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02372-01-9