|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jun 11, 2012||referred to real property taxation|
delivered to assembly
|Jun 04, 2012||advanced to third reading|
|May 31, 2012||2nd report cal.|
|May 30, 2012||1st report cal.921|
|Jan 04, 2012||referred to aging|
returned to senate
died in assembly
|May 03, 2011||referred to real property taxation|
delivered to assembly
|Mar 16, 2011||advanced to third reading|
|Mar 15, 2011||2nd report cal.|
|Mar 14, 2011||1st report cal.214|
|Feb 25, 2011||referred to aging|
senate Bill S3576
Archive: Last Bill Status - Passed Senate
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S3576 - Details
S3576 - Summary
Authorizes municipalities to adopt a local law authorizing the assessor of such municipality to accept applications for the basic STAR exemption and the enhanced STAR exemption for senior citizens after the taxable status date for such municipality and before January tenth of the following year.
S3576 - Sponsor Memo
BILL NUMBER:S3576 TITLE OF BILL: An act to amend the real property tax law, in relation to applications for the enhanced school tax relief exemption for real property taxes PURPOSE: To authorize municipalities to adopt a local law authorizing the assessor of such municipality to accept late applications for the STAR exemption. SUMMARY OF PROVISIONS: Amends the Real Property Tax Law to enable a locality to authorize the assessor or assessors of such locality to accept applications for the basic exemption and the enhanced exemption for senior citizens authorized pursuant to section 425 of the Real Property Tax Law. JUSTIFICATION: Section 425 of the Real Property Tax Law (RPTL) prohibits the assessor from accepting exemption applications after March 1st, except under both limited and conflicting circumstances. However, provided the town board adopts a local law, the assessor, under certain circumstances, may accept late exemption applications for the Senior Citizen Over 65 exemption under section 467 of the RPTL. If the assessor grants the Senior Citizen exemption to the
S3576 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 3576 2011-2012 Regular Sessions I N S E N A T E February 25, 2011 ___________ Introduced by Sen. LAVALLE -- read twice and ordered printed, and when printed to be committed to the Committee on Aging AN ACT to amend the real property tax law, in relation to applications for the enhanced school tax relief exemption for real property taxes THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph (e) of subdivision 6 of section 425 of the real property tax law, as amended by chapter 531 of the laws of 2006, is amended to read as follows: (e) Except in the city of New York, notwithstanding the provisions of paragraph (a) of this subdivision, [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: (i) a death of the applicant's spouse, child, parent, brother or sister; or (ii) 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] THE LOCAL GOVERNING BODY OF A CITY, TOWN, VILLAGE OR COUNTY HAVING THE POWER TO ASSESS MAY ADOPT A LOCAL LAW AUTHORIZING THE ASSESSOR OR ASSESSORS OF SUCH CITY, TOWN, VILLAGE OR COUNTY TO ACCEPT APPLICATIONS FOR THE BASIC EXEMPTION AND THE ENHANCED EXEMPTION FOR SENIOR CITIZENS AUTHORIZED PURSUANT TO THIS SECTION AFTER THE TAXABLE STATUS DATE FOR SUCH CITY, TOWN, VILLAGE OR COUNTY. SUCH LOCAL LAW SHALL PROVIDE THAT IN THE EVENT THE OWNER, OR ALL OF THE OWNERS, OF PROPERTY FAIL TO FILE THE APPLICA- TION REQUIRED PURSUANT TO THIS SECTION ON OR BEFORE SUCH TAXABLE STATUS DATE, SUCH OWNER OR OWNERS MAY FILE THE APPLICATION, EXECUTED AS IF SUCH APPLICATION HAD BEEN FILED ON OR BEFORE SUCH TAXABLE STATUS DATE, WITH THE ASSESSOR ON OR BEFORE JANUARY TENTH OF THE FOLLOWING YEAR. S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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