S T A T E O F N E W Y O R K
________________________________________________________________________
5022
2013-2014 Regular Sessions
I N A S S E M B L Y
February 14, 2013
___________
Introduced by M. of A. ENGLEBRIGHT -- read once and referred to the
Committee on Aging
AN ACT to amend the real property tax law, in relation to establishing a
real property tax exemption for persons eighty years of age or over
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 465 to read as follows:
S 465. PERSONS EIGHTY YEARS OF AGE OR OVER. 1. (A) REAL PROPERTY OWNED
BY ONE OR MORE PERSONS, EACH OF WHOM IS EIGHTY YEARS OF AGE OR OVER, OR
REAL PROPERTY OWNED BY HUSBAND AND WIFE, ONE OF WHOM IS EIGHTY YEARS OF
AGE OR OVER, SHALL BE EXEMPT FROM TAXATION BY ANY MUNICIPAL CORPORATION
IN WHICH LOCATED TO THE EXTENT PROVIDED PURSUANT TO PARAGRAPH (B) OF
THIS SUBDIVISION, PROVIDED THE GOVERNING BOARD OF SUCH MUNICIPALITY,
AFTER PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION
PROVIDING THEREFOR.
(B) THE EXEMPTION PROVIDED BY THIS SECTION SHALL BE CALCULATED AS
FOLLOWS:
(I) FOR ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES
OCCURRING DURING THE YEAR TWO THOUSAND FOURTEEN, TEN PERCENT OF THE
ASSESSED VALUATION;
(II) FOR ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS
DATES OCCURRING DURING THE YEAR TWO THOUSAND FIFTEEN, TWENTY PERCENT OF
THE ASSESSED VALUATION;
(III) FOR ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS
DATES OCCURRING DURING THE YEAR TWO THOUSAND SIXTEEN, THIRTY PERCENT OF
THE ASSESSED VALUATION;
(IV) FOR ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS
DATES OCCURRING DURING THE YEAR TWO THOUSAND SEVENTEEN, FORTY PERCENT OF
THE ASSESSED VALUATION;
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08841-01-3
A. 5022 2
(V) FOR ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES
OCCURRING DURING THE YEAR TWO THOUSAND EIGHTEEN, FIFTY PERCENT OF THE
ASSESSED VALUATION;
(VI) FOR ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS
DATES OCCURRING DURING THE YEAR TWO THOUSAND NINETEEN, SIXTY PERCENT OF
THE ASSESSED VALUATION;
(VII) FOR ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS
DATES OCCURRING DURING THE YEAR TWO THOUSAND TWENTY, SEVENTY PERCENT OF
THE ASSESSED VALUATION;
(VIII) FOR ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS
DATES OCCURRING DURING THE YEAR TWO THOUSAND TWENTY-ONE, EIGHTY PERCENT
OF THE ASSESSED VALUATION;
(IX) FOR ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS
DATES OCCURRING DURING THE YEAR TWO THOUSAND TWENTY-TWO, NINETY PERCENT
OF THE ASSESSED VALUATION; AND
(X) FOR ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES
OCCURRING DURING THE YEAR TWO THOUSAND TWENTY-THREE, ONE HUNDRED PERCENT
OF THE ASSESSED VALUATION.
(C) ANY EXEMPTION PROVIDED BY THIS SECTION SHALL BE COMPUTED AFTER ALL
OTHER PARTIAL EXEMPTIONS ALLOWED BY LAW HAVE BEEN SUBTRACTED FROM THE
TOTAL AMOUNT ASSESSED.
(D) THE REAL PROPERTY TAX EXEMPTION ON REAL PROPERTY OWNED BY HUSBAND
AND WIFE, ONE OF WHOM IS EIGHTY YEARS OF AGE OR OVER, 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 SEVENTY YEARS OF AGE.
2. EXEMPTION FROM TAXATION FOR SCHOOL PURPOSES SHALL NOT BE GRANTED
IN THE CASE OF REAL PROPERTY WHERE A CHILD RESIDES IF SUCH CHILD ATTENDS
A PUBLIC SCHOOL OF ELEMENTARY OR SECONDARY EDUCATION.
3. NO EXEMPTION SHALL BE GRANTED
(A) UNLESS THE OWNER SHALL HAVE HELD AN EXEMPTION UNDER THIS SECTION
FOR HIS PREVIOUS RESIDENCE OR UNLESS THE TITLE OF THE PROPERTY SHALL
HAVE BEEN VESTED IN THE OWNER OR ONE OF THE OWNERS OF THE PROPERTY FOR
AT LEAST TWELVE CONSECUTIVE MONTHS PRIOR TO THE DATE OF MAKING APPLICA-
TION FOR EXEMPTION, 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 CONSECUTIVE 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 APPLICATION IS MADE FOR EXEMPTION AND SUCH PERIODS OF OWNER-
SHIP SHALL BE DEEMED TO BE CONSECUTIVE FOR PURPOSES OF THIS SECTION.
WHERE A RESIDENCE IS SOLD AND REPLACED WITH ANOTHER WITHIN ONE YEAR AND
BOTH RESIDENCES ARE WITHIN THE STATE, THE PERIOD OF OWNERSHIP OF BOTH
PROPERTIES SHALL BE DEEMED CONSECUTIVE FOR PURPOSES OF THE EXEMPTION
A. 5022 3
FROM TAXATION BY A MUNICIPALITY WITHIN THE STATE GRANTING SUCH
EXEMPTION. 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 REACQUISITION 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 TWELVE
CONSECUTIVE MONTHS. WHERE, UPON OR SUBSEQUENT TO THE DEATH OF AN OWNER
OR OWNERS, TITLE TO PROPERTY WHICH AS OF THE DATE OF SUCH DEATH WAS
EXEMPT FROM TAXATION UNDER SUCH PROVISIONS, BECOMES VESTED, BY VIRTUE OF
DEVISE OR DESCENT FROM THE DECEASED OWNER OR OWNERS, OR BY TRANSFER BY
ANY OTHER MEANS WITHIN NINE MONTHS AFTER SUCH DEATH, SOLELY IN A PERSON
OR PERSONS WHO, AT THE TIME OF SUCH DEATH, MAINTAINED SUCH PROPERTY AS A
PRIMARY RESIDENCE, 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 TWELVE CONSECUTIVE MONTHS SHALL BE DEEMED SATISFIED;
(B) UNLESS THE PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES,
PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
SO USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES BUT IS USED FOR OTHER
PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION AND THE REMAINING
PORTION ONLY SHALL BE ENTITLED TO THE EXEMPTION PROVIDED BY THIS
SECTION;
(C) UNLESS 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 PROPER-
TY: EXCEPT WHERE, (I) AN OWNER IS ABSENT FROM THE RESIDENCE WHILE
RECEIVING HEALTH-RELATED CARE AS AN INPATIENT OF A RESIDENTIAL HEALTH
CARE FACILITY, 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 ABANDONMENT AND ALL OTHER PROVISIONS OF
THIS SECTION ARE MET PROVIDED THAT WHERE AN EXEMPTION WAS PREVIOUSLY
GRANTED WHEN BOTH RESIDED ON THE PROPERTY, THEN THE PERSON REMAINING ON
THE REAL PROPERTY SHALL BE SEVENTY YEARS OF AGE OR OVER.
4. (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 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-
RATION IN WHICH SUCH TENANT-STOCKHOLDER RESIDES SHALL BE SUBJECT TO
EXEMPTION FROM TAXATION PURSUANT TO THIS SECTION AND ANY EXEMPTION SO
GRANTED SHALL BE CREDITED BY THE APPROPRIATE TAXING AUTHORITY AGAINST
THE ASSESSED VALUATION OF SUCH REAL PROPERTY; THE REDUCTION IN REAL
PROPERTY TAXES REALIZED THEREBY SHALL BE CREDITED BY THE COOPERATIVE
APARTMENT CORPORATION AGAINST THE AMOUNT OF SUCH TAXES OTHERWISE PAYABLE
BY OR CHARGEABLE TO SUCH TENANT-STOCKHOLDER.
A. 5022 4
(C) REAL PROPERTY MAY BE EXEMPT FROM TAXATION PURSUANT TO THIS SUBDI-
VISION 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.
NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, ANY LOCAL LAW,
ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO THIS PARAGRAPH MAY PROVIDE,
OR BE AMENDED TO PROVIDE, THAT A TENANT-STOCKHOLDER WHO RESIDES IN A
DWELLING WHICH IS SUBJECT TO THE PROVISIONS OF EITHER ARTICLE TWO, FOUR,
FIVE OR ELEVEN OF THE PRIVATE HOUSING FINANCE LAW AND WHO IS ELIGIBLE
FOR A RENT INCREASE EXEMPTION PURSUANT TO SECTION FOUR HUNDRED
SIXTY-SEVEN-C OF THIS TITLE SHALL NOT BE ELIGIBLE FOR AN EXEMPTION
PURSUANT TO THIS SUBDIVISION AND THAT A TENANT-STOCKHOLDER WHO RESIDES
IN A DWELLING WHICH IS SUBJECT TO THE PROVISIONS OF EITHER ARTICLE TWO,
FOUR, FIVE OR ELEVEN OF THE PRIVATE HOUSING FINANCE LAW AND WHO IS NOT
ELIGIBLE FOR A RENT INCREASE EXEMPTION PURSUANT TO SECTION FOUR HUNDRED
SIXTY-SEVEN-C OF THIS TITLE BUT WHO MEETS THE REQUIREMENTS FOR ELIGIBIL-
ITY FOR AN EXEMPTION PURSUANT TO THIS SECTION SHALL BE ELIGIBLE FOR SUCH
EXEMPTION PROVIDED THAT SUCH EXEMPTION SHALL BE IN AN AMOUNT DETERMINED
BY MULTIPLYING THE EXEMPTION OTHERWISE ALLOWABLE PURSUANT TO THIS
SECTION BY A FRACTION HAVING A NUMERATOR EQUAL TO THE AMOUNT OF REAL
PROPERTY TAXES OR PAYMENTS IN LIEU OF TAXES THAT WERE PAID WITH RESPECT
TO SUCH DWELLING AND A DENOMINATOR EQUAL TO THE FULL AMOUNT OF REAL
PROPERTY TAXES THAT WOULD HAVE BEEN OWED WITH RESPECT TO SUCH DWELLING
HAD IT NOT BEEN GRANTED AN EXEMPTION OR ABATEMENT OF REAL PROPERTY TAXES
PURSUANT TO ANY PROVISION OF LAW, PROVIDED, HOWEVER, THAT ANY REDUCTION
IN REAL PROPERTY TAXES RECEIVED WITH RESPECT TO SUCH DWELLING PURSUANT
TO THIS SECTION OR SECTION FOUR HUNDRED SIXTY-SEVEN-C OF THIS TITLE
SHALL NOT BE CONSIDERED IN CALCULATING SUCH NUMERATOR. ANY SUCH LOCAL
LAW, ORDINANCE OR RESOLUTION THAT SO PROVIDES, OR IS AMENDED TO SO
PROVIDE, SHALL ALSO PROVIDE THAT A TENANT-STOCKHOLDER WHO RESIDES IN A
DWELLING WHICH WAS OR CONTINUES TO BE SUBJECT TO A MORTGAGE INSURED OR
INITIALLY INSURED BY THE FEDERAL GOVERNMENT PURSUANT TO SECTION TWO
HUNDRED THIRTEEN OF THE NATIONAL HOUSING ACT, AS AMENDED, AND WHO IS
ELIGIBLE FOR BOTH A RENT INCREASE EXEMPTION PURSUANT TO SECTION FOUR
HUNDRED SIXTY-SEVEN-C OF THIS TITLE AND AN EXEMPTION PURSUANT TO THIS
SUBDIVISION, MAY APPLY FOR AND RECEIVE EITHER A RENT INCREASE EXEMPTION
PURSUANT TO SECTION FOUR HUNDRED SIXTY-SEVEN-C OF THIS TITLE OR AN
EXEMPTION PURSUANT TO THIS SUBDIVISION, BUT NOT BOTH.
5. 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 TAX EXEMPTIONS FOR PERSONS EIGHTY YEARS OF AGE OR OVER.
SUCH PERSONS 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. EACH COOPERATIVE APARTMENT CORPORATION SHALL
NOTIFY EACH TENANT-STOCKHOLDER THEREOF IN RESIDENCE OF SUCH PROVISIONS
AS SET FORTH IN THIS SUBDIVISION. FAILURE TO NOTIFY, OR CAUSE TO BE
NOTIFIED ANY PERSON WHO IS IN FACT, ELIGIBLE TO RECEIVE THE EXEMPTION
PROVIDED BY THIS SECTION OR THE FAILURE OF SUCH PERSON TO RECEIVE THE
SAME SHALL NOT PREVENT THE LEVY, COLLECTION AND ENFORCEMENT OF THE
PAYMENT OF THE TAXES ON PROPERTY OWNED BY SUCH PERSON.
A. 5022 5
6. APPLICATION FOR SUCH EXEMPTION SHALL BE MADE BY THE OWNER, OR ALL
OF THE OWNERS OF THE PROPERTY, ON FORMS PRESCRIBED BY THE COMMISSION 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 THE EXEMPTION UNDER
THIS SECTION IF HE BECOMES EIGHTY YEARS OF AGE AFTER THE APPROPRIATE
TAXABLE STATUS DATE AND ON OR BEFORE DECEMBER THIRTY-FIRST OF THE SAME
YEAR.
7. 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 APPLI-
CANT'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.
8. 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 FOR SUCH EXEMPTION. ANY APPLICATION FILED LATER THAN SUCH STATUTO-
RY 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 GRANTED SUCH EXEMPTION AND SHALL
RECEIVE SUCH EXEMPTION ON THE ASSESSMENT ROLLS PREPARED FOR SUCH COUNTY
ON THE BASIS OF THE TAXABLE STATUS DATE IMMEDIATELY PRECEDING THE DATE
SUCH APPLICATION WAS FILED.
9. NOTWITHSTANDING THE PROVISIONS OF THIS SECTION OR ANY OTHER
PROVISION OF LAW, IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE,
APPLICATIONS FOR THE EXEMPTION 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.
10. (A) THE EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL REMAIN IN
EFFECT UNTIL DISCONTINUED IN THE MANNER PROVIDED IN THIS SECTION.
(B) THE ASSESSOR SHALL DISCONTINUE ANY EXEMPTION GRANTED PURSUANT TO
THIS SECTION IF IT APPEARS THAT: (I) THE PROPERTY MAY NOT BE THE PRIMARY
RESIDENCE OF THE OWNER OR OWNERS WHO APPLIED FOR THE EXEMPTION, (II)
TITLE TO THE PROPERTY HAS BEEN TRANSFERRED TO A NEW OWNER OR OWNERS, OR
(III) THE PROPERTY OTHERWISE MAY NO LONGER BE ELIGIBLE FOR THE
EXEMPTION.
(C) UPON DETERMINING THAT AN EXEMPTION GRANTED PURSUANT TO THIS
SECTION SHOULD BE DISCONTINUED, THE ASSESSOR SHALL MAIL A NOTICE SO
A. 5022 6
STATING TO THE OWNER OR OWNERS THEREOF AT THE TIME AND IN THE MANNER
PROVIDED BY SECTION FIVE HUNDRED TEN OF THIS CHAPTER. SUCH OWNER OR
OWNERS SHALL BE ENTITLED TO SEEK ADMINISTRATIVE AND JUDICIAL REVIEW OF
SUCH ACTION IN THE MANNER PROVIDED BY LAW, PROVIDED, THAT THE BURDEN
SHALL BE ON SUCH OWNER OR OWNERS TO ESTABLISH ELIGIBILITY FOR THE
EXEMPTION.
11. ANY CONVICTION OF HAVING MADE ANY WILFUL FALSE STATEMENT IN THE
APPLICATION FOR SUCH EXEMPTION, 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.
12. 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 HOLD 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 FOR A REAL PROPERTY TAX EXEMPTION, 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 immediately.