S T A T E O F N E W Y O R K
________________________________________________________________________
S. 3196 A. 2517
2017-2018 Regular Sessions
S E N A T E - A S S E M B L Y
January 20, 2017
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IN SENATE -- Introduced by Sens. LAVALLE, LARKIN, RITCHIE -- read twice
and ordered printed, and when printed to be committed to the Committee
on Local Government
IN ASSEMBLY -- Introduced by M. of A. ENGLEBRIGHT -- read once and
referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to applications
for the enhanced school tax relief exemption for real property taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (e) of subdivision 6 of section 425 of the real
property tax law, as amended by chapter 531 of the laws of 2006, is
amended to read as follows:
(e) Except in the city of New York, notwithstanding the provisions of
paragraph (a) of this subdivision, [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: (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. The assessor shall approve or deny such application
as if it had been filed on or before the taxable status date] THE LOCAL
GOVERNING BODY OF A CITY, TOWN, VILLAGE OR COUNTY HAVING THE POWER TO
ASSESS MAY ADOPT A LOCAL LAW AUTHORIZING THE ASSESSOR OR ASSESSORS OF
SUCH CITY, TOWN, VILLAGE OR COUNTY TO ACCEPT APPLICATIONS FOR THE BASIC
EXEMPTION AND THE ENHANCED EXEMPTION FOR SENIOR CITIZENS AUTHORIZED
PURSUANT TO THIS SECTION AFTER THE TAXABLE STATUS DATE FOR SUCH CITY,
TOWN, VILLAGE OR COUNTY. SUCH LOCAL LAW SHALL PROVIDE THAT IN THE EVENT
THE OWNER, OR ALL OF THE OWNERS, OF PROPERTY FAIL TO FILE THE APPLICA-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03156-01-7
S. 3196 2 A. 2517
TION REQUIRED PURSUANT TO THIS SECTION ON OR BEFORE SUCH TAXABLE STATUS
DATE, SUCH OWNER OR OWNERS MAY FILE THE APPLICATION, EXECUTED AS IF SUCH
APPLICATION HAD BEEN FILED ON OR BEFORE SUCH TAXABLE STATUS DATE, WITH
THE ASSESSOR ON OR BEFORE JANUARY TENTH OF THE FOLLOWING YEAR.
§ 2. This act shall take effect immediately.