NY State Senate Bill 2017-S6864A

Senate Bill S6864A

2017-2018 Legislative Session

Authorizes municipalities within the State of New York to establish a senior citizen longtime resident real property tax exemption

download bill text pdf

Archive: Last Bill Status - In Senate Committee Aging Committee

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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to aging
Oct 18, 2017	print number 6864a
Oct 18, 2017	amend (t) and recommit to rules
Sep 06, 2017	referred to rules

Bill Amendments

Original

A (Active)

co-Sponsors

2017-S6864 - Details

Current Committee:: Senate Aging
Law Section:: Real Property Tax Law
Laws Affected:: Add §467-k, RPT L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S8021
2019-2020: S1065
2021-2022: S1688
2023-2024: S198

2017-S6864 - Summary

Authorizes municipalities within the state of New York to establish a senior citizen longtime resident real property tax exemption.

2017-S6864 - Sponsor Memo

                                 BILL NUMBER:  S6864

 TITLE OF BILL :

An act to amend the real property tax law, in relation to establishing
a senior citizen longtime resident exemption in certain cities

 PURPOSE :

Authorizes cities having a population of between 250,000 and 300,000
to establishing a senior citizen longtime resident real property tax
exemption

 SUMMARY OF PROVISIONS :

Section 1 of the bill amends the real property tax law by adding a new
section 467-k.

Section 2 of the bill provides the effective date.

 JUSTIFICATION :

When a neighborhood is determined to be gentrifying, a potential
byproduct is the displacement of long-time residents. Higher mortgages
and rents may be cited as a reason for that displacement.

Over the past few years, several major U.S. cities have initiated
plans to reduce or freeze property tax assessments for long-time
homeowners in certain gentrifying neighborhoods. In doing so, the
cities aim to protect low- and middle-income homeowners unable to
afford an increase in property taxes, and thereby slow the churning of
these neighborhoods.

Last year, to assess the extent to which gentrification has reshaped
urban communities, Governing analyzed Census tract data for the
nation's 50 largest cities. One of its findings from its examinations
of these neighborhoods concluded that nearly 20 percent of
neighborhoods with lower incomes and home values have experienced
gentrification since 2000, compared to only 9 percent during the
1990s.

Cities across the state of New York are experiencing resurgence in
recent years. The City of Buffalo is one example. The growth of the
Buffalo Niagara Medical Campus has accelerated exponentially over the
last several years, with nine major institutions and more than 40
public and private companies expanding in the city of Buffalo.

This expansion has facilitated the investment of over 750 million
dollars into a development covering over 120 acres and employing well
over 12,000 employees. With new development, come new residents. This
growth, however economically beneficial can have some negative
consequences upon the adjacent Fruit Belt community. This neighborhood
is of singular importance due to its rich history as one of the City's
oldest neighborhoods developed in the decades before the Civil War. As
such, some of the housing stock has been in families for generations.

The purpose of this legislation is to protect the some of the most
vulnerable of our New Yorkers, its seniors by establishing a longtime
resident real property tax exemption. This will allow senior residents
to enjoy the revitalization of their communities without taxing them
out of it.

 LEGISLATIVE HISTORY :

S.8021/A.10570 of 2016.

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately.

2017-S6864 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6864
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             September 6, 2017
                                ___________
 
 Introduced  by Sens. GALLIVAN, JACOBS, KENNEDY -- read twice and ordered
   printed, and when printed to be committed to the Committee on Rules
 
 AN ACT to amend the real property tax law, in relation to establishing a
   senior citizen longtime resident exemption in certain cities
 
   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 467-k to read as follows:
   § 467-K. SENIOR CITIZEN LONGTIME RESIDENT EXEMPTION. 1. ESTABLISHMENT.
 ANY CITY WITH A POPULATION GREATER THAN TWO HUNDRED FIFTY  THOUSAND  AND
 LESS  THAN THREE HUNDRED THOUSAND, AS DETERMINED BY THE LATEST DECENNIAL
 FEDERAL CENSUS, AFTER CONDUCTING A PUBLIC HEARING, MAY ADOPT A LOCAL LAW
 TO GRANT A SENIOR CITIZEN LONGTIME RESIDENT EXEMPTION PURSUANT  TO  THIS
 SECTION.  ONCE A CITY HAS ENACTED A LOCAL LAW ADOPTING THE PROVISIONS OF
 THIS SECTION, THE COUNTY GOVERNMENT IN WHICH SUCH CITY  IS  LOCATED  MAY
 ALSO  ENACT  A  LOCAL  LAW TO PROVIDE AN EXEMPTION IN THE SAME MANNER AS
 SUCH CITY.
   2. ELIGIBILITY. A. NO EXEMPTION SHALL  BE  GRANTED  PURSUANT  TO  THIS
 SECTION UNLESS:
   (1)  THE PROPERTY IS A ONE-, TWO- OR THREE-FAMILY RESIDENTIAL PROPERTY
 LOCATED WITHIN A UNITED STATES CENSUS TRACT THAT HAS A MEDIAN INCOME NOT
 EXCEEDING SIXTEEN THOUSAND FIFTY-SIX DOLLARS ACCORDING TO THE TWO  THOU-
 SAND  TEN  DECENNIAL  CENSUS.  A  CITY  ADOPTING  THE PROVISIONS OF THIS
 SECTION MAY BY LOCAL LAW FURTHER LIMIT THE EXEMPTION TO  SPECIFIC  AREAS
 WITHIN  SUCH CITY EXPERIENCING AN INCREASE IN PROPERTY VALUES DUE TO NEW
 DEVELOPMENT OCCURRING THEREIN, WHICH PUT SENIOR CITIZEN  LONGTIME  RESI-
 DENTS AT RISK OF DISPLACEMENT;
   (2) THE PROPERTY SERVES AS THE PRIMARY RESIDENCE OF ONE OR MORE OF THE
 OWNERS;
   (3)  ALL  OF THE OWNERS ARE AT LEAST SIXTY-FIVE YEARS OF AGE OR OLDER,
 OR IN THE CASE OF PROPERTY OWNED BY HUSBAND AND WIFE OR BY SIBLINGS, ONE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05536-04-7

 S. 6864                             2
 
 OF THE OWNERS IS AT LEAST SIXTY-FIVE YEARS OF AGE,  AS  OF  THE  TAXABLE
 STATUS  DATE. AT THE OPTION OF THE CITY, WHICH SHALL BE SPECIFIED IN THE
 LOCAL LAW ADOPTING THE PROVISIONS OF THIS SECTION, ANY PERSON  OTHERWISE
 QUALIFYING  UNDER  THIS  SECTION SHALL NOT BE DENIED THE EXEMPTION UNDER
 THIS SECTION IF HE OR SHE BECOMES SIXTY-FIVE  YEARS  OF  AGE  AFTER  THE
 APPROPRIATE  TAXABLE  STATUS DATE AND ON OR BEFORE DECEMBER THIRTY-FIRST
 OF THE SAME YEAR;
   (4) ONE OR MORE OF THE OWNERS HAS OWNED AND RESIDED  IN  THE  PROPERTY
 FOR NO FEWER THAN TWENTY-FIVE CONSECUTIVE YEARS; AND
   (5) THE TOTAL HOUSEHOLD INCOME DOES NOT EXCEED THIRTY THOUSAND DOLLARS
 FOR  THE  LATEST PRECEDING INCOME TAX YEAR PRIOR TO THE DATE OF APPLICA-
 TION FOR SUCH EXEMPTION. THE TERM "INCOME" AS USED IN THIS SECTION SHALL
 MEAN THE "ADJUSTED GROSS INCOME" FOR  FEDERAL  INCOME  TAX  PURPOSES  AS
 REPORTED  ON  THE APPLICANT'S FEDERAL OR STATE INCOME TAX RETURN FOR THE
 APPLICABLE INCOME TAX YEAR, SUBJECT  TO  ANY  SUBSEQUENT  AMENDMENTS  OR
 REVISIONS,  REDUCED  BY DISTRIBUTIONS, TO THE EXTENT INCLUDED IN FEDERAL
 ADJUSTED GROSS INCOME, RECEIVED FROM AN  INDIVIDUAL  RETIREMENT  ACCOUNT
 AND  AN  INDIVIDUAL  RETIREMENT ANNUITY; PROVIDED THAT IF NO SUCH RETURN
 WAS FILED FOR THE APPLICABLE INCOME TAX YEAR, "INCOME"  SHALL  MEAN  THE
 ADJUSTED  GROSS INCOME THAT WOULD HAVE BEEN SO REPORTED IF SUCH A RETURN
 HAD BEEN FILED.
   3. CALCULATION OF EXEMPTION. A. EXCEPT AS PROVIDED IN PARAGRAPH  B  OF
 THIS  SUBDIVISION,  A  SENIOR  CITIZEN LONGTIME RESIDENT SHALL BE EXEMPT
 FROM TAXATION AND SPECIAL AD VALOREM LEVIES FOR EVERY YEAR IN WHICH  THE
 PROPERTY'S  CURRENT  ASSESSMENT  EXCEEDS  THE "BASE ASSESSMENT." FOR THE
 PURPOSES OF THIS SECTION THE "BASE ASSESSMENT" SHALL BE  THE  ASSESSMENT
 THAT  APPEARED  ON  THE  ASSESSMENT ROLL IMMEDIATELY PRECEDING THE FIRST
 YEAR IN WHICH AN EXEMPTION WAS GRANTED PURSUANT  TO  THIS  SECTION.  THE
 ASSESSOR SHALL ANNUALLY CALCULATE THE EXEMPTION BY SUBTRACTING THE "BASE
 ASSESSMENT" FROM THE CURRENT YEAR'S ASSESSMENT.
   B.  NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH A OF THIS SUBDIVISION,
 NO EXEMPTION  SHALL  BE  ALLOWED  TO  THE  EXTENT  THAT  THE  ASSESSMENT
 INCREASED DUE TO ONE OR MORE OF THE FOLLOWING EVENTS:
   (1) A PHYSICAL IMPROVEMENT MADE TO THE PROPERTY;
   (2)  A REMOVAL OR REDUCTION OF AN EXEMPTION ON THE ELIGIBLE TAXPAYER'S
 PRIMARY RESIDENCE, INCLUDING A  REDUCTION  OF  THE  STAR  EXEMPT  AMOUNT
 CALCULATED  PURSUANT  TO SUBDIVISION TWO OF SECTION FOUR HUNDRED TWENTY-
 FIVE OF THIS TITLE; OR
   (3) A REVALUATION THAT CAUSED THE ASSESSMENT OF THE  ELIGIBLE  TAXPAY-
 ER'S  PRIMARY RESIDENCE TO INCREASE BY A PERCENTAGE THAT IS LESS THAN OR
 EQUAL TO THE APPLICABLE CHANGE IN LEVEL OF ASSESSMENT. AS USED  IN  THIS
 SECTION,  THE  TERMS  "REVALUATION"  AND "CHANGE IN LEVEL OF ASSESSMENT"
 SHALL HAVE THE SAME MEANINGS AS SET FORTH IN SECTIONS  ONE  HUNDRED  TWO
 AND TWELVE HUNDRED TWENTY OF THIS CHAPTER, RESPECTIVELY.
   4.  APPLICATION  FOR  SUCH  EXEMPTION SHALL BE MADE ANNUALLY ON A FORM
 PRESCRIBED BY THE COMMISSIONER. SUCH APPLICATION SHALL BE  MADE  TO  THE
 CITY  ASSESSOR  ON OR BEFORE THE TAXABLE STATUS DATE. NO APPLICATION FOR
 SUCH EXEMPTION SHALL BE  GRANTED  UNLESS  THE  ELIGIBILITY  CRITERIA  OF
 SUBDIVISION TWO OF THIS SECTION ARE MET.
   5.  IN THE EVENT THAT A PROPERTY GRANTED AN EXEMPTION PURSUANT TO THIS
 SECTION TRANSFERS OWNERSHIP OR OTHERWISE CEASES TO MEET THE  ELIGIBILITY
 REQUIREMENTS  OF  THE  EXEMPTION IN SUBDIVISION TWO OF THIS SECTION, THE
 EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL BE  DISCONTINUED.  UPON
 DETERMINING THAT AN EXEMPTION GRANTED PURSUANT TO THIS SECTION SHOULD BE
 DISCONTINUED,  THE  ASSESSOR SHALL MAIL A NOTICE SO STATING TO THE OWNER

 S. 6864                             3
 
 OR OWNERS THEREOF AT THE TIME AND IN THE MANNER PROVIDED BY SECTION FIVE
 HUNDRED TEN OF THIS CHAPTER.
   6.  THE CITY ASSESSOR SHALL, ON OR BEFORE DECEMBER FIRST, MAIL TO EACH
 PERSON WHO WAS GRANTED AN EXEMPTION PURSUANT TO  THIS  SECTION  FOR  THE
 CURRENT  CITY  FISCAL  YEAR,  AN APPLICATION FORM FOR AN EXEMPTION AND A
 NOTICE THAT SUCH APPLICATION MUST BE FILED NO  LATER  THAN  THE  TAXABLE
 STATUS DATE IN ORDER FOR THE EXEMPTION TO BE GRANTED OR CONTINUED. FAIL-
 URE  TO  MAIL ANY SUCH APPLICATION FORM OR NOTICE OR THE FAILURE OF SUCH
 PERSON OR PERSONS TO RECEIVE  THE  SAME  SHALL  NOT  PREVENT  THE  LEVY,
 COLLECTION AND ENFORCEMENT OF THE PAYMENT OF THE TAXES ON PROPERTY OWNED
 BY SUCH PERSON OR PERSONS.
   § 2. This act shall take effect immediately.

co-Sponsors

2017-S6864A (ACTIVE) - Details

Current Committee:: Senate Aging
Law Section:: Real Property Tax Law
Laws Affected:: Add §467-k, RPT L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S8021
2019-2020: S1065
2021-2022: S1688
2023-2024: S198

2017-S6864A (ACTIVE) - Summary

Authorizes municipalities within the state of New York to establish a senior citizen longtime resident real property tax exemption.

2017-S6864A (ACTIVE) - Sponsor Memo

2017-S6864A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6864--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             September 6, 2017
                                ___________
 
 Introduced  by Sens. GALLIVAN, JACOBS, KENNEDY -- read twice and ordered
   printed, and when printed to be committed to the Committee on Rules --
   committee discharged, bill amended, ordered reprinted as  amended  and
   recommitted to said committee
 
 AN ACT to amend the real property tax law, in relation to establishing a
   senior citizen longtime resident exemption in certain municipalities
 
   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 467-k to read as follows:
   § 467-K. SENIOR CITIZEN LONGTIME RESIDENT EXEMPTION. 1. ESTABLISHMENT.
 ANY  MUNICIPAL CORPORATION, AFTER CONDUCTING A PUBLIC HEARING, MAY ADOPT
 A LOCAL LAW TO GRANT A SENIOR CITIZEN LONGTIME RESIDENT EXEMPTION PURSU-
 ANT TO THIS SECTION.
   2. ELIGIBILITY. A. NO EXEMPTION SHALL  BE  GRANTED  PURSUANT  TO  THIS
 SECTION UNLESS:
   (1)  THE PROPERTY IS A ONE-, TWO- OR THREE-FAMILY RESIDENTIAL PROPERTY
 LOCATED WITHIN A UNITED STATES CENSUS TRACT THAT HAS A MEDIAN INCOME NOT
 EXCEEDING SIXTEEN THOUSAND FIFTY-SIX DOLLARS ACCORDING TO THE TWO  THOU-
 SAND   TEN  DECENNIAL  CENSUS.  A  MUNICIPAL  CORPORATION  ADOPTING  THE
 PROVISIONS OF THIS SECTION MAY BY LOCAL LAW FURTHER LIMIT THE  EXEMPTION
 TO  SPECIFIC  AREAS WITHIN SUCH MUNICIPALITY EXPERIENCING AN INCREASE IN
 PROPERTY VALUES DUE TO NEW  DEVELOPMENT  OCCURRING  THEREIN,  WHICH  PUT
 SENIOR CITIZEN LONGTIME RESIDENTS AT RISK OF DISPLACEMENT;
   (2) THE PROPERTY SERVES AS THE PRIMARY RESIDENCE OF ONE OR MORE OF THE
 OWNERS;
   (3)  ALL  OF THE OWNERS ARE AT LEAST SIXTY-FIVE YEARS OF AGE OR OLDER,
 OR IN THE CASE OF PROPERTY OWNED BY HUSBAND AND WIFE OR BY SIBLINGS, ONE
 OF THE OWNERS IS AT LEAST SIXTY-FIVE YEARS OF AGE,  AS  OF  THE  TAXABLE
 STATUS DATE.  AT THE OPTION OF THE MUNICIPAL CORPORATION, WHICH SHALL BE
 SPECIFIED  IN THE LOCAL LAW ADOPTING THE PROVISIONS OF THIS SECTION, ANY
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05536-05-7

 S. 6864--A                          2
 
 PERSON OTHERWISE QUALIFYING UNDER THIS SECTION SHALL NOT BE  DENIED  THE
 EXEMPTION  UNDER  THIS  SECTION IF HE OR SHE BECOMES SIXTY-FIVE YEARS OF
 AGE AFTER THE APPROPRIATE TAXABLE STATUS DATE AND ON OR BEFORE  DECEMBER
 THIRTY-FIRST OF THE SAME YEAR;
   (4)  ONE  OR  MORE OF THE OWNERS HAS OWNED AND RESIDED IN THE PROPERTY
 FOR NO FEWER THAN TWENTY-FIVE CONSECUTIVE YEARS; AND
   (5) THE TOTAL HOUSEHOLD INCOME DOES NOT EXCEED THIRTY THOUSAND DOLLARS
 FOR THE LATEST PRECEDING INCOME TAX YEAR PRIOR TO THE DATE  OF  APPLICA-
 TION FOR SUCH EXEMPTION. THE TERM "INCOME" AS USED IN THIS SECTION SHALL
 MEAN  THE  "ADJUSTED  GROSS  INCOME"  FOR FEDERAL INCOME TAX PURPOSES AS
 REPORTED ON THE APPLICANT'S FEDERAL OR STATE INCOME TAX RETURN  FOR  THE
 APPLICABLE  INCOME  TAX  YEAR,  SUBJECT  TO ANY SUBSEQUENT AMENDMENTS OR
 REVISIONS, REDUCED BY DISTRIBUTIONS, TO THE EXTENT INCLUDED  IN  FEDERAL
 ADJUSTED  GROSS  INCOME,  RECEIVED FROM AN INDIVIDUAL RETIREMENT ACCOUNT
 AND AN INDIVIDUAL RETIREMENT ANNUITY; PROVIDED THAT IF  NO  SUCH  RETURN
 WAS  FILED  FOR  THE APPLICABLE INCOME TAX YEAR, "INCOME" SHALL MEAN THE
 ADJUSTED GROSS INCOME THAT WOULD HAVE BEEN SO REPORTED IF SUCH A  RETURN
 HAD BEEN FILED.
   3.  CALCULATION  OF EXEMPTION. A. EXCEPT AS PROVIDED IN PARAGRAPH B OF
 THIS SUBDIVISION, A SENIOR CITIZEN LONGTIME  RESIDENT  SHALL  BE  EXEMPT
 FROM  TAXATION AND SPECIAL AD VALOREM LEVIES FOR EVERY YEAR IN WHICH THE
 PROPERTY'S CURRENT ASSESSMENT EXCEEDS THE  "BASE  ASSESSMENT."  FOR  THE
 PURPOSES  OF  THIS SECTION THE "BASE ASSESSMENT" SHALL BE THE ASSESSMENT
 THAT APPEARED ON THE ASSESSMENT ROLL  IMMEDIATELY  PRECEDING  THE  FIRST
 YEAR  IN  WHICH  AN  EXEMPTION WAS GRANTED PURSUANT TO THIS SECTION. THE
 ASSESSOR SHALL ANNUALLY CALCULATE THE EXEMPTION BY SUBTRACTING THE "BASE
 ASSESSMENT" FROM THE CURRENT YEAR'S ASSESSMENT.
   B. NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH A OF THIS  SUBDIVISION,
 NO  EXEMPTION  SHALL  BE  ALLOWED  TO  THE  EXTENT  THAT  THE ASSESSMENT
 INCREASED DUE TO ONE OR MORE OF THE FOLLOWING EVENTS:
   (1) A PHYSICAL IMPROVEMENT MADE TO THE PROPERTY;
   (2) A REMOVAL OR REDUCTION OF AN EXEMPTION ON THE ELIGIBLE  TAXPAYER'S
 PRIMARY  RESIDENCE,  INCLUDING  A  REDUCTION  OF  THE STAR EXEMPT AMOUNT
 CALCULATED PURSUANT TO SUBDIVISION TWO OF SECTION FOUR  HUNDRED  TWENTY-
 FIVE OF THIS TITLE; OR
   (3)  A  REVALUATION THAT CAUSED THE ASSESSMENT OF THE ELIGIBLE TAXPAY-
 ER'S PRIMARY RESIDENCE TO INCREASE BY A PERCENTAGE THAT IS LESS THAN  OR
 EQUAL  TO  THE APPLICABLE CHANGE IN LEVEL OF ASSESSMENT. AS USED IN THIS
 SECTION, THE TERMS "REVALUATION" AND "CHANGE  IN  LEVEL  OF  ASSESSMENT"
 SHALL  HAVE  THE  SAME MEANINGS AS SET FORTH IN SECTIONS ONE HUNDRED TWO
 AND TWELVE HUNDRED TWENTY OF THIS CHAPTER, RESPECTIVELY.
   4. APPLICATION FOR SUCH EXEMPTION SHALL BE MADE  ANNUALLY  ON  A  FORM
 PRESCRIBED  BY  THE  COMMISSIONER. SUCH APPLICATION SHALL BE MADE TO THE
 APPLICABLE ASSESSOR ON OR BEFORE THE TAXABLE STATUS DATE. NO APPLICATION
 FOR SUCH EXEMPTION SHALL BE GRANTED UNLESS THE ELIGIBILITY  CRITERIA  OF
 SUBDIVISION TWO OF THIS SECTION ARE MET.
   5.  IN THE EVENT THAT A PROPERTY GRANTED AN EXEMPTION PURSUANT TO THIS
 SECTION TRANSFERS OWNERSHIP OR OTHERWISE CEASES TO MEET THE  ELIGIBILITY
 REQUIREMENTS  OF  THE  EXEMPTION IN SUBDIVISION TWO OF THIS SECTION, THE
 EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL BE  DISCONTINUED.  UPON
 DETERMINING THAT AN EXEMPTION GRANTED PURSUANT TO THIS SECTION SHOULD BE
 DISCONTINUED,  THE APPLICABLE ASSESSOR SHALL MAIL A NOTICE SO STATING TO
 THE OWNER OR OWNERS THEREOF AT THE TIME AND IN THE  MANNER  PROVIDED  BY
 SECTION FIVE HUNDRED TEN OF THIS CHAPTER.
   6. THE APPLICABLE ASSESSOR SHALL, ON OR BEFORE DECEMBER FIRST, MAIL TO
 EACH  PERSON  WHO  WAS GRANTED AN EXEMPTION PURSUANT TO THIS SECTION FOR

 S. 6864--A                          3

 THE CURRENT FISCAL YEAR, AN APPLICATION FORM  FOR  AN  EXEMPTION  AND  A
 NOTICE  THAT  SUCH  APPLICATION  MUST BE FILED NO LATER THAN THE TAXABLE
 STATUS DATE IN ORDER FOR THE EXEMPTION TO BE GRANTED OR CONTINUED. FAIL-
 URE  TO  MAIL ANY SUCH APPLICATION FORM OR NOTICE OR THE FAILURE OF SUCH
 PERSON OR PERSONS TO RECEIVE  THE  SAME  SHALL  NOT  PREVENT  THE  LEVY,
 COLLECTION AND ENFORCEMENT OF THE PAYMENT OF THE TAXES ON PROPERTY OWNED
 BY SUCH PERSON OR PERSONS.
   § 2. This act shall take effect immediately.

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Senate Bill S6864A

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Sponsored By

Patrick M. Gallivan

Archive: Last Bill Status - In Senate Committee Aging Committee

Bill Amendments

co-Sponsors

Chris Jacobs

Timothy M. Kennedy

2017-S6864 - Details

2017-S6864 - Summary

2017-S6864 - Sponsor Memo

2017-S6864 - Bill Text download pdf

co-Sponsors

Chris Jacobs

Timothy M. Kennedy

2017-S6864A (ACTIVE) - Details

2017-S6864A (ACTIVE) - Summary

2017-S6864A (ACTIVE) - Sponsor Memo

2017-S6864A (ACTIVE) - Bill Text download pdf

Comments