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

                                 451--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. DINOWITZ, BROOK-KRASNY, JAFFEE -- Multi-Sponsored
  by  -- M. of A. ARROYO, BOYLAND, ROBINSON -- read once and referred to
  the Committee on Aging -- recommitted to the  Committee  on  Aging  in
  accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

AN  ACT  to  amend the real property tax law, in relation to a notice of
  exemption for senior citizens

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subdivision 4 of section 467 of the real property tax law,
as amended by chapter 406 of the laws of 1995, is  amended  to  read  as
follows:
  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 tax exemptions. Senior citizens have until
month.........., day.......,  year......, to apply for such  exemptions.
For  information  please call or write....," followed by the name, tele-
phone 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 herein.  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01010-03-4
              

A. 451--A                           2

person.  A  SECOND COPY OF THE NOTICE REQUIRED BY THIS SUBDIVISION SHALL
BE SENT THIRTY DAYS PRIOR TO THE FILING DEADLINE.
  S  2.  Subdivision 5-b of section 467 of the real property tax law, as
added by chapter 571 of the laws of 1996, is amended to read as follows:
  5-b. Notwithstanding the provisions  of  this  section  or  any  other
provision  of law, a [county with an annual taxable status date of Janu-
ary first or January second and with a  population  of  one  million  or
more,] MUNICIPALITY may, at its option and by amendment or adoption of a
local  law  or  ordinance, 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] MUNICIPALITY'S statutory
deadline date for receiving applications for such exemption. Any  appli-
cation filed later than such statutory deadline date which is in compli-
ance  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  [roles] ROLLS prepared for such [county] MUNICIPALITY on the
basis of the taxable status date immediately  preceding  the  date  such
application was filed.
  S 3. This act shall take effect immediately, provided that section two
of  this  act  shall  apply  to the 2013-2014 tax assessment rolls if an
application for exemption is filed within  60  days  of  such  effective
date.