S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    142
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced by M. of A. CAHILL -- Multi-Sponsored by -- M. of A. PERRY --
   read once and referred to the Committee on Real Property Taxation
 
 AN  ACT  to amend the real property tax law, in relation to the assessor
   providing proof of submission to the STAR applicant

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph (b) of subdivision 6 of section 425 of the real
 property tax law, as amended by chapter 531 of the laws of 2006  and  as
 further  amended by subdivision (b) of section 1 of part W of chapter 56
 of the laws of 2010, is amended to read as follows:
   (b) Approval or denial of application. If the  assessor  is  satisfied
 that  the  applicant or applicants are entitled to an exemption pursuant
 to this section, he or she shall approve the application and  such  real
 property  shall  thereafter  be  exempt from school district taxation as
 provided herein. UPON RECEIPT OF  AN  APPLICATION,  THE  ASSESSOR  SHALL
 PROVIDE  THE  APPLICANT  WITH  WRITTEN  PROOF OF SUCH SUBMISSION. If the
 assessor determines that the applicant or applicants are not entitled to
 an exemption pursuant to this section, he or she shall, not  later  than
 ten days prior to the date for hearing complaints in relation to assess-
 ments,  mail to each applicant not entitled to the exemption a notice of
 denial of that application for  the  exemption  herein  for  that  year;
 except  that  in  the  city of New York, such notice shall be mailed not
 later than thirty days prior to the final date for filing an  assessment
 appeal  as  set forth in paragraph (b-1) of this subdivision. The notice
 of denial shall specify each reason for such denial and shall be sent on
 a form prescribed by the commissioner. Failure to mail any  such  notice
 of  denial or the failure of any person to receive such notice shall not
 prevent the levy, collection and enforcement of the  taxes  on  property
 owned by such person.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law.
 
              

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01493-01-7