Assembly Bill A5032

2017-2018 Legislative Session

Relates to late applications for school tax relief exemptions

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Archive: Last Bill Status - Stricken

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2017-A5032 (ACTIVE) - Details

Law Section:
Real Property Tax Law
Laws Affected:
Amd §425, RPT L
Versions Introduced in 2019-2020 Legislative Session:
A4707

2017-A5032 (ACTIVE) - Summary

Authorizes a local law or ordinance permitting late applications for school tax relief exemptions in certain circumstances.

2017-A5032 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5032
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 6, 2017
                                ___________
 
 Introduced  by M. of A. LOPEZ -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to late  applica-
   tions for school tax relief exemptions
 
   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 PARAGRAPH (E) OF THIS SUBDIVISION, A LOCAL LAW OR
 ORDINANCE MAY BE ADOPTED BY THE TAXABLE DISTRICT TO PROVIDE THAT  APPLI-
 CATIONS  FOR  EXEMPTIONS  PURSUANT TO THIS SECTION MAY BE FILED WITH THE
 ASSESSOR AFTER 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. IF THE ASSESSOR DETERMINES THAT THE APPLICANT  MEETS
 ALL ELIGIBILITY STANDARDS OTHERWISE PRESCRIBED PURSUANT TO THIS SECTION,
 THE  APPLICANT  SHALL  BE ENTITLED TO A CREDIT TO BE APPLIED AGAINST THE
 TAXES LEVIED BY THE DISTRICT ON THE PROPERTY EQUAL TO THE  AMOUNT  WHICH
 WOULD  OTHERWISE  HAVE BEEN RECEIVED BY THE APPLICANT IF THE APPLICATION
 WERE FILED IN A TIMELY MANNER. SUCH CREDIT SHALL BE APPLIED IN THE  NEXT
 FISCAL YEAR.
   § 2. This act shall take effect immediately and shall be applicable to
 assessment  rolls prepared on the basis of a taxable status date follow-
 ing the effective date of this act.
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07722-01-7

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