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

                                  4890

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 9, 2011
                               ___________

Introduced  by  M.  of  A. GABRYSZAK, ABBATE, DenDEKKER, MAISEL, BARRON,
  COLTON, HOOPER -- Multi-Sponsored by -- M. of A.  GUNTHER,  MAYERSOHN,
  PHEFFER,  REILLY, SCHIMEL, 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GRANTED,  SHALL  NOT  BE  RESCINDED  BY ANY MUNICIPAL CORPORATION SOLELY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.
                                                           LBD08631-01-1

A. 4890                             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. 4890                             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 OR HER 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. 4890                             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 THEREFOR.
  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. 4890                             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 OR SHE 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 ROLLS 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 THE  TAXA-
BLE  STATUS DATE AND BE APPROVED IN ORDER FOR THE EXEMPTION TO BE GRANT-

A. 4890                             6

ED. THE ASSESSING AUTHORITY SHALL, WITHIN THREE DAYS OF  THE  COMPLETION
AND  FILING  OF THE TENTATIVE ASSESSMENT ROLL, NOTIFY BY MAIL ANY APPLI-
CANT WHO HAS INCLUDED WITH HIS OR HER APPLICATION AT LEAST ONE  SELF-AD-
DRESSED,  PRE-PAID  ENVELOPE,  OF THE APPROVAL OR DENIAL OF THE APPLICA-
TION; PROVIDED, HOWEVER, THAT THE ASSESSING AUTHORITY  SHALL,  UPON  THE
RECEIPT  AND  FILING  OF  THE  APPLICATION, SEND BY MAIL NOTIFICATION OF
RECEIPT TO ANY APPLICANT WHO HAS INCLUDED TWO OF SUCH ENVELOPES WITH THE
APPLICATION.   WHERE AN APPLICANT IS ENTITLED  TO  A  NOTICE  OF  DENIAL
PURSUANT  TO THIS SUBDIVISION, 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 OR HER OF HIS OR HER RIGHTS. SUCH  QUALIFICA-
TION  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 HOLDS 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, 2012.