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

    S. 3310                                                  A. 4119

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 31, 2013
                               ___________

IN  SENATE  --  Introduced  by Sens. LAVALLE, GRISANTI, LARKIN, MAZIARZ,
  SEWARD, YOUNG, ZELDIN -- read twice  and  ordered  printed,  and  when
  printed to be committed to the Committee on Aging

IN  ASSEMBLY  -- 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01715-01-3
              

S. 3310                             2                            A. 4119

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
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.