S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2137
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 22, 2019
                                ___________
 
 Introduced  by  M.  of  A.  ENGLEBRIGHT -- read once and referred to the
   Committee on Aging
 
 AN ACT to amend the real property tax law, in relation to establishing a
   real property tax exemption for persons eighty years of age or over
 
   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 465 to read as follows:
   § 465. PERSONS EIGHTY YEARS OF AGE OR OVER. 1. (A) REAL PROPERTY OWNED
 BY ONE OR MORE PERSONS, EACH OF WHOM IS EIGHTY YEARS OF AGE OR OVER,  OR
 REAL  PROPERTY OWNED BY HUSBAND AND WIFE, ONE OF WHOM IS EIGHTY YEARS OF
 AGE OR OVER, SHALL BE EXEMPT FROM TAXATION BY ANY MUNICIPAL  CORPORATION
 IN  WHICH  LOCATED  TO  THE EXTENT PROVIDED PURSUANT TO PARAGRAPH (B) OF
 THIS SUBDIVISION, PROVIDED THE GOVERNING  BOARD  OF  SUCH  MUNICIPALITY,
 AFTER  PUBLIC  HEARING,  ADOPTS  A  LOCAL  LAW,  ORDINANCE OR RESOLUTION
 PROVIDING THEREFOR.
   (B) THE EXEMPTION PROVIDED BY THIS  SECTION  SHALL  BE  CALCULATED  AS
 FOLLOWS:
   (I) FOR ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES
 OCCURRING  DURING  THE  YEAR  TWO  THOUSAND  TWENTY,  TEN PERCENT OF THE
 ASSESSED VALUATION;
   (II) FOR ASSESSMENT ROLLS PREPARED ON  THE  BASIS  OF  TAXABLE  STATUS
 DATES  OCCURRING DURING THE YEAR TWO THOUSAND TWENTY-ONE, TWENTY PERCENT
 OF THE ASSESSED VALUATION;
   (III) FOR ASSESSMENT ROLLS PREPARED ON THE  BASIS  OF  TAXABLE  STATUS
 DATES  OCCURRING DURING THE YEAR TWO THOUSAND TWENTY-TWO, THIRTY PERCENT
 OF THE ASSESSED VALUATION;
   (IV) FOR ASSESSMENT ROLLS PREPARED ON  THE  BASIS  OF  TAXABLE  STATUS
 DATES OCCURRING DURING THE YEAR TWO THOUSAND TWENTY-THREE, FORTY PERCENT
 OF THE ASSESSED VALUATION;

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05058-01-9
              

 A. 2137                             2
 
   (V) FOR ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES
 OCCURRING DURING THE YEAR TWO THOUSAND TWENTY-FOUR, FIFTY PERCENT OF THE
 ASSESSED VALUATION;
   (VI)  FOR  ASSESSMENT  ROLLS  PREPARED  ON THE BASIS OF TAXABLE STATUS
 DATES OCCURRING DURING THE YEAR TWO THOUSAND TWENTY-FIVE, SIXTY  PERCENT
 OF THE ASSESSED VALUATION;
   (VII)  FOR  ASSESSMENT  ROLLS  PREPARED ON THE BASIS OF TAXABLE STATUS
 DATES OCCURRING DURING THE YEAR TWO THOUSAND TWENTY-SIX, SEVENTY PERCENT
 OF THE ASSESSED VALUATION;
   (VIII) FOR ASSESSMENT ROLLS PREPARED ON THE BASIS  OF  TAXABLE  STATUS
 DATES  OCCURRING  DURING  THE  YEAR  TWO  THOUSAND  TWENTY-SEVEN, EIGHTY
 PERCENT OF THE ASSESSED VALUATION;
   (IX) FOR ASSESSMENT ROLLS PREPARED ON  THE  BASIS  OF  TAXABLE  STATUS
 DATES  OCCURRING  DURING  THE  YEAR  TWO  THOUSAND  TWENTY-EIGHT, NINETY
 PERCENT OF THE ASSESSED VALUATION; AND
   (X) FOR ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES
 OCCURRING DURING THE YEAR TWO THOUSAND TWENTY-NINE, ONE HUNDRED  PERCENT
 OF THE ASSESSED VALUATION.
   (C) ANY EXEMPTION PROVIDED BY THIS SECTION SHALL BE COMPUTED AFTER ALL
 OTHER  PARTIAL  EXEMPTIONS  ALLOWED BY LAW HAVE BEEN SUBTRACTED FROM THE
 TOTAL AMOUNT ASSESSED.
   (D) THE REAL PROPERTY TAX EXEMPTION ON REAL PROPERTY OWNED BY  HUSBAND
 AND  WIFE,  ONE  OF  WHOM  IS EIGHTY YEARS OF AGE OR OVER, ONCE GRANTED,
 SHALL NOT BE RESCINDED BY ANY MUNICIPAL CORPORATION  SOLELY  BECAUSE  OF
 THE  DEATH  OF  THE  OLDER  SPOUSE SO LONG AS THE SURVIVING SPOUSE IS AT
 LEAST SEVENTY YEARS OF AGE.
    2. EXEMPTION FROM TAXATION FOR SCHOOL PURPOSES SHALL NOT  BE  GRANTED
 IN THE CASE OF REAL PROPERTY WHERE A CHILD RESIDES IF SUCH CHILD ATTENDS
 A PUBLIC SCHOOL OF ELEMENTARY OR SECONDARY EDUCATION.
   3. NO EXEMPTION SHALL BE GRANTED:
   (A)  UNLESS  THE OWNER SHALL HAVE HELD AN EXEMPTION UNDER THIS SECTION
 FOR HIS PREVIOUS RESIDENCE OR UNLESS THE TITLE  OF  THE  PROPERTY  SHALL
 HAVE  BEEN  VESTED IN THE OWNER OR ONE OF THE OWNERS OF THE PROPERTY FOR
 AT LEAST TWELVE CONSECUTIVE MONTHS PRIOR TO THE DATE OF MAKING  APPLICA-
 TION FOR EXEMPTION, PROVIDED, HOWEVER, THAT IN THE EVENT OF THE DEATH OF
 EITHER  A HUSBAND OR WIFE IN WHOSE NAME TITLE OF THE PROPERTY SHALL HAVE
 BEEN VESTED AT THE TIME OF DEATH AND THEN BECOMES VESTED SOLELY  IN  THE
 SURVIVOR  BY VIRTUE OF DEVISE BY OR DESCENT FROM THE DECEASED HUSBAND OR
 WIFE, THE TIME OF OWNERSHIP OF THE PROPERTY BY THE DECEASED  HUSBAND  OR
 WIFE  SHALL  BE DEEMED ALSO A TIME OF OWNERSHIP BY THE SURVIVOR AND SUCH
 OWNERSHIP SHALL BE DEEMED CONTINUOUS FOR THE PURPOSES OF COMPUTING  SUCH
 PERIOD  OF  TWELVE  CONSECUTIVE  MONTHS.  IN  THE EVENT OF A TRANSFER BY
 EITHER A HUSBAND OR WIFE TO THE OTHER SPOUSE OF ALL OR PART OF THE TITLE
 TO THE PROPERTY, THE TIME OF OWNERSHIP OF THE PROPERTY BY THE TRANSFEROR
 SPOUSE SHALL BE DEEMED ALSO A TIME OF OWNERSHIP BY THE TRANSFEREE SPOUSE
 AND SUCH OWNERSHIP SHALL  BE  DEEMED  CONTINUOUS  FOR  THE  PURPOSES  OF
 COMPUTING  SUCH  PERIOD  OF TWELVE CONSECUTIVE MONTHS. WHERE PROPERTY OF
 THE OWNER OR OWNERS HAS BEEN ACQUIRED TO REPLACE PROPERTY FORMERLY OWNED
 BY SUCH OWNER OR OWNERS AND TAKEN BY EMINENT DOMAIN OR OTHER INVOLUNTARY
 PROCEEDING, EXCEPT A TAX SALE, THE PERIOD OF  OWNERSHIP  OF  THE  FORMER
 PROPERTY  SHALL BE COMBINED WITH THE PERIOD OF OWNERSHIP OF THE PROPERTY
 FOR WHICH APPLICATION IS MADE FOR EXEMPTION AND SUCH PERIODS  OF  OWNER-
 SHIP  SHALL  BE  DEEMED  TO BE CONSECUTIVE FOR PURPOSES OF THIS SECTION.
 WHERE A RESIDENCE IS SOLD AND REPLACED WITH ANOTHER WITHIN ONE YEAR  AND
 BOTH  RESIDENCES  ARE  WITHIN THE STATE, THE PERIOD OF OWNERSHIP OF BOTH
 PROPERTIES SHALL BE DEEMED CONSECUTIVE FOR  PURPOSES  OF  THE  EXEMPTION

 A. 2137                             3
 
 FROM   TAXATION  BY  A  MUNICIPALITY  WITHIN  THE  STATE  GRANTING  SUCH
 EXEMPTION. WHERE THE OWNER OR OWNERS TRANSFER TITLE TO PROPERTY WHICH AS
 OF THE DATE OF TRANSFER WAS EXEMPT FROM TAXATION UNDER THE PROVISIONS OF
 THIS  SECTION, THE REACQUISITION OF TITLE BY SUCH OWNER OR OWNERS WITHIN
 NINE MONTHS OF THE DATE OF TRANSFER  SHALL  BE  DEEMED  TO  SATISFY  THE
 REQUIREMENT  OF THIS PARAGRAPH THAT THE TITLE OF THE PROPERTY SHALL HAVE
 BEEN VESTED IN THE OWNER OR ONE OF THE OWNERS FOR SUCH PERIOD OF  TWELVE
 CONSECUTIVE  MONTHS.  WHERE, UPON OR SUBSEQUENT TO THE DEATH OF AN OWNER
 OR OWNERS, TITLE TO PROPERTY WHICH AS OF THE  DATE  OF  SUCH  DEATH  WAS
 EXEMPT FROM TAXATION UNDER SUCH PROVISIONS, BECOMES VESTED, BY VIRTUE OF
 DEVISE  OR  DESCENT FROM THE DECEASED OWNER OR OWNERS, OR BY TRANSFER BY
 ANY OTHER MEANS WITHIN NINE MONTHS AFTER SUCH DEATH, SOLELY IN A  PERSON
 OR PERSONS WHO, AT THE TIME OF SUCH DEATH, MAINTAINED SUCH PROPERTY AS A
 PRIMARY  RESIDENCE,  THE REQUIREMENT OF THIS PARAGRAPH THAT THE TITLE OF
 THE PROPERTY SHALL HAVE BEEN VESTED IN THE OWNER OR ONE  OF  THE  OWNERS
 FOR SUCH PERIOD OF TWELVE CONSECUTIVE MONTHS SHALL BE DEEMED SATISFIED;
   (B)  UNLESS THE PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES,
 PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
 SO USED EXCLUSIVELY FOR RESIDENTIAL  PURPOSES  BUT  IS  USED  FOR  OTHER
 PURPOSES,  SUCH  PORTION  SHALL BE SUBJECT TO TAXATION AND THE REMAINING
 PORTION ONLY SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED  BY  THIS
 SECTION;
   (C) UNLESS THE REAL PROPERTY IS THE LEGAL RESIDENCE OF AND IS OCCUPIED
 IN  WHOLE OR IN PART BY THE OWNER OR BY ALL OF THE OWNERS OF THE PROPER-
 TY: EXCEPT WHERE, (I) AN  OWNER  IS  ABSENT  FROM  THE  RESIDENCE  WHILE
 RECEIVING  HEALTH-RELATED  CARE  AS AN INPATIENT OF A RESIDENTIAL HEALTH
 CARE FACILITY, AS DEFINED IN SECTION TWENTY-EIGHT  HUNDRED  ONE  OF  THE
 PUBLIC  HEALTH  LAW,  PROVIDED  THAT  ANY INCOME ACCRUING TO THAT PERSON
 SHALL ONLY BE INCOME ONLY TO THE EXTENT THAT IT EXCEEDS THE AMOUNT  PAID
 BY  SUCH  OWNER,  SPOUSE,  OR  CO-OWNER  FOR  CARE  IN THE FACILITY, AND
 PROVIDED FURTHER, THAT DURING SUCH  CONFINEMENT  SUCH  PROPERTY  IS  NOT
 OCCUPIED  BY  OTHER  THAN THE SPOUSE OR CO-OWNER OF SUCH OWNER; OR, (II)
 THE REAL PROPERTY IS OWNED BY A HUSBAND AND/OR WIFE,  OR  AN  EX-HUSBAND
 AND/OR  AN  EX-WIFE,  AND  EITHER  IS  ABSENT  FROM THE RESIDENCE DUE TO
 DIVORCE, LEGAL SEPARATION OR ABANDONMENT AND  ALL  OTHER  PROVISIONS  OF
 THIS  SECTION  ARE  MET  PROVIDED THAT WHERE AN EXEMPTION WAS PREVIOUSLY
 GRANTED WHEN BOTH RESIDED ON THE PROPERTY, THEN THE PERSON REMAINING  ON
 THE REAL PROPERTY SHALL BE SEVENTY YEARS OF AGE OR OVER.
   4. (A) FOR THE PURPOSES OF THIS SECTION, TITLE TO THAT PORTION OF REAL
 PROPERTY  OWNED  BY  A  COOPERATIVE  APARTMENT  CORPORATION  IN  WHICH A
 TENANT-STOCKHOLDER OF SUCH CORPORATION RESIDES AND WHICH IS  REPRESENTED
 BY HIS SHARE OR SHARES OF STOCK IN SUCH CORPORATION AS DETERMINED BY ITS
 OR THEIR PROPORTIONAL RELATIONSHIP TO THE TOTAL OUTSTANDING STOCK OF THE
 CORPORATION, INCLUDING THAT OWNED BY THE CORPORATION, SHALL BE DEEMED TO
 BE VESTED IN SUCH TENANT-STOCKHOLDER.
   (B) THAT PROPORTION OF THE ASSESSMENT OF SUCH REAL PROPERTY OWNED BY A
 COOPERATIVE APARTMENT CORPORATION DETERMINED BY THE RELATIONSHIP OF SUCH
 REAL  PROPERTY  VESTED  IN SUCH TENANT-STOCKHOLDER TO SUCH ENTIRE PARCEL
 AND THE BUILDINGS THEREON OWNED BY  SUCH  COOPERATIVE  APARTMENT  CORPO-
 RATION  IN  WHICH  SUCH  TENANT-STOCKHOLDER  RESIDES SHALL BE SUBJECT TO
 EXEMPTION FROM TAXATION PURSUANT TO THIS SECTION AND  ANY  EXEMPTION  SO
 GRANTED  SHALL  BE  CREDITED BY THE APPROPRIATE TAXING AUTHORITY AGAINST
 THE ASSESSED VALUATION OF SUCH REAL  PROPERTY;  THE  REDUCTION  IN  REAL
 PROPERTY  TAXES  REALIZED  THEREBY  SHALL BE CREDITED BY THE COOPERATIVE
 APARTMENT CORPORATION AGAINST THE AMOUNT OF SUCH TAXES OTHERWISE PAYABLE
 BY OR CHARGEABLE TO SUCH TENANT-STOCKHOLDER.

 A. 2137                             4

   (C) REAL PROPERTY MAY BE EXEMPT FROM TAXATION PURSUANT TO THIS  SUBDI-
 VISION  BY  A MUNICIPALITY IN WHICH SUCH PROPERTY IS LOCATED ONLY IF THE
 GOVERNING BOARD OF SUCH MUNICIPALITY, AFTER  PUBLIC  HEARING,  ADOPTS  A
 LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   NOTWITHSTANDING  ANY  PROVISION OF LAW TO THE CONTRARY, ANY LOCAL LAW,
 ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO THIS PARAGRAPH MAY  PROVIDE,
 OR  BE  AMENDED  TO  PROVIDE, THAT A TENANT-STOCKHOLDER WHO RESIDES IN A
 DWELLING WHICH IS SUBJECT TO THE PROVISIONS OF EITHER ARTICLE TWO, FOUR,
 FIVE OR ELEVEN OF THE PRIVATE HOUSING FINANCE LAW AND  WHO  IS  ELIGIBLE
 FOR  A  RENT  INCREASE EXEMPTION PURSUANT TO SECTION FOUR HUNDRED SIXTY-
 SEVEN-C OF THIS TITLE SHALL NOT BE ELIGIBLE FOR AN EXEMPTION PURSUANT TO
 THIS SUBDIVISION AND THAT A TENANT-STOCKHOLDER WHO RESIDES IN A DWELLING
 WHICH IS SUBJECT TO THE PROVISIONS OF EITHER ARTICLE TWO, FOUR, FIVE  OR
 ELEVEN  OF THE PRIVATE HOUSING FINANCE LAW AND WHO IS NOT ELIGIBLE FOR A
 RENT INCREASE EXEMPTION PURSUANT TO SECTION FOUR  HUNDRED  SIXTY-SEVEN-C
 OF  THIS  TITLE  BUT  WHO  MEETS THE REQUIREMENTS FOR ELIGIBILITY FOR AN
 EXEMPTION PURSUANT TO THIS SECTION SHALL BE ELIGIBLE FOR SUCH  EXEMPTION
 PROVIDED  THAT SUCH EXEMPTION SHALL BE IN AN AMOUNT DETERMINED BY MULTI-
 PLYING THE EXEMPTION OTHERWISE ALLOWABLE PURSUANT TO THIS SECTION  BY  A
 FRACTION  HAVING  A NUMERATOR EQUAL TO THE AMOUNT OF REAL PROPERTY TAXES
 OR PAYMENTS IN LIEU OF TAXES THAT WERE PAID WITH RESPECT TO SUCH  DWELL-
 ING  AND  A  DENOMINATOR EQUAL TO THE FULL AMOUNT OF REAL PROPERTY TAXES
 THAT WOULD HAVE BEEN OWED WITH RESPECT TO SUCH DWELLING HAD IT NOT  BEEN
 GRANTED AN EXEMPTION OR ABATEMENT OF REAL PROPERTY TAXES PURSUANT TO ANY
 PROVISION OF LAW, PROVIDED, HOWEVER, THAT ANY REDUCTION IN REAL PROPERTY
 TAXES RECEIVED WITH RESPECT TO SUCH DWELLING PURSUANT TO THIS SECTION OR
 SECTION FOUR HUNDRED SIXTY-SEVEN-C OF THIS TITLE SHALL NOT BE CONSIDERED
 IN  CALCULATING  SUCH NUMERATOR. ANY SUCH LOCAL LAW, ORDINANCE OR RESOL-
 UTION THAT SO PROVIDES, OR IS AMENDED TO SO PROVIDE, SHALL ALSO  PROVIDE
 THAT A TENANT-STOCKHOLDER WHO RESIDES IN A DWELLING WHICH WAS OR CONTIN-
 UES  TO  BE  SUBJECT  TO  A MORTGAGE INSURED OR INITIALLY INSURED BY THE
 FEDERAL GOVERNMENT PURSUANT TO  SECTION  TWO  HUNDRED  THIRTEEN  OF  THE
 NATIONAL  HOUSING  ACT,  AS AMENDED, AND WHO IS ELIGIBLE FOR BOTH A RENT
 INCREASE EXEMPTION PURSUANT TO SECTION  FOUR  HUNDRED  SIXTY-SEVEN-C  OF
 THIS  TITLE AND AN EXEMPTION PURSUANT TO THIS SUBDIVISION, MAY APPLY FOR
 AND RECEIVE EITHER A RENT INCREASE EXEMPTION PURSUANT  TO  SECTION  FOUR
 HUNDRED  SIXTY-SEVEN-C  OF  THIS  TITLE OR AN EXEMPTION PURSUANT TO THIS
 SUBDIVISION, BUT NOT BOTH.
   5. 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 TAX EXEMPTIONS FOR PERSONS EIGHTY YEARS  OF  AGE  OR  OVER.
 SUCH  PERSONS  HAVE  UNTIL MONTH.........., DAY.......,   YEAR......, TO
 APPLY FOR SUCH EXEMPTIONS.  FOR INFORMATION PLEASE CALL  OR  WRITE....,"
 FOLLOWED  BY  THE  NAME,  TELEPHONE 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 IN THIS SUBDIVISION.   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 PERSON.

 A. 2137                             5
 
   6. APPLICATION FOR SUCH EXEMPTION SHALL BE MADE BY THE OWNER,  OR  ALL
 OF  THE OWNERS OF THE PROPERTY, ON FORMS PRESCRIBED BY THE COMMISSION TO
 BE FURNISHED BY THE APPROPRIATE ASSESSING AUTHORITY  AND  SHALL  FURNISH
 THE  INFORMATION AND BE EXECUTED IN THE MANNER REQUIRED OR PRESCRIBED IN
 SUCH  FORMS,  AND  SHALL BE FILED IN SUCH ASSESSOR'S OFFICE ON OR BEFORE
 THE APPROPRIATE TAXABLE STATUS DATE. NOTWITHSTANDING ANY OTHER PROVISION
 OF LAW, AT THE OPTION OF THE MUNICIPAL CORPORATION, ANY PERSON OTHERWISE
 QUALIFYING UNDER THIS SECTION SHALL NOT BE DENIED  THE  EXEMPTION  UNDER
 THIS  SECTION  IF  HE  BECOMES EIGHTY YEARS OF AGE AFTER THE APPROPRIATE
 TAXABLE STATUS DATE AND ON OR BEFORE DECEMBER THIRTY-FIRST OF  THE  SAME
 YEAR.
   7.  ANY  LOCAL  LAW  OR ORDINANCE ADOPTED PURSUANT TO PARAGRAPH (A) OF
 SUBDIVISION ONE OF THIS SECTION MAY BE AMENDED, OR A LOCAL LAW OR  ORDI-
 NANCE  MAY  BE  ADOPTED  TO PROVIDE, NOTWITHSTANDING SUBDIVISION FIVE OF
 THIS SECTION, THAT 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: (A) A DEATH OF THE  APPLICANT'S  SPOUSE,  CHILD,  PARENT,
 BROTHER  OR  SISTER; OR (B) AN ILLNESS OF THE APPLICANT OR OF THE APPLI-
 CANT'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.
   8. NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
 PROVISION OF LAW, A COUNTY WITH AN ANNUAL TAXABLE STATUS DATE OF JANUARY
 FIRST  OR  JANUARY  SECOND AND WITH A POPULATION OF ONE MILLION OR MORE,
 MAY, AT ITS OPTION AND BY AMENDMENT OR ADOPTION OF A LOCAL LAW OR  ORDI-
 NANCE,  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 STATUTORY DEADLINE DATE FOR RECEIVING APPLICA-
 TIONS FOR SUCH EXEMPTION. ANY APPLICATION FILED LATER THAN SUCH STATUTO-
 RY DEADLINE DATE WHICH IS IN COMPLIANCE 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 ROLLS PREPARED FOR SUCH  COUNTY
 ON  THE  BASIS OF THE TAXABLE STATUS DATE IMMEDIATELY PRECEDING THE DATE
 SUCH APPLICATION WAS FILED.
   9. NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
 PROVISION  OF LAW, IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE,
 APPLICATIONS FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION SHALL
 BE CONSIDERED TIMELY FILED IF THEY ARE FILED ON OR BEFORE THE  FIFTEENTH
 DAY OF MARCH OF THE APPROPRIATE YEAR.
   10. (A) THE EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL REMAIN IN
 EFFECT UNTIL DISCONTINUED IN THE MANNER PROVIDED IN THIS SECTION.
   (B)  THE  ASSESSOR SHALL DISCONTINUE ANY EXEMPTION GRANTED PURSUANT TO
 THIS SECTION IF IT APPEARS THAT: (I) THE PROPERTY MAY NOT BE THE PRIMARY
 RESIDENCE OF THE OWNER OR OWNERS WHO APPLIED  FOR  THE  EXEMPTION,  (II)
 TITLE  TO THE PROPERTY HAS BEEN TRANSFERRED TO A NEW OWNER OR OWNERS, OR
 (III)  THE  PROPERTY  OTHERWISE  MAY  NO  LONGER  BE  ELIGIBLE  FOR  THE
 EXEMPTION.
   (C)  UPON  DETERMINING  THAT  AN  EXEMPTION  GRANTED  PURSUANT TO THIS
 SECTION SHOULD BE DISCONTINUED, THE ASSESSOR  SHALL  MAIL  A  NOTICE  SO

 A. 2137                             6
 
 STATING  TO  THE  OWNER  OR OWNERS THEREOF AT THE TIME AND IN THE MANNER
 PROVIDED BY SECTION FIVE HUNDRED TEN OF  THIS  CHAPTER.  SUCH  OWNER  OR
 OWNERS  SHALL  BE ENTITLED TO SEEK ADMINISTRATIVE AND JUDICIAL REVIEW OF
 SUCH  ACTION  IN  THE  MANNER PROVIDED BY LAW, PROVIDED, THAT THE BURDEN
 SHALL BE ON SUCH OWNER  OR  OWNERS  TO  ESTABLISH  ELIGIBILITY  FOR  THE
 EXEMPTION.
   11.    ANY CONVICTION OF HAVING MADE ANY WILFUL FALSE STATEMENT IN THE
 APPLICATION FOR SUCH EXEMPTION, SHALL BE PUNISHABLE BY  A  FINE  OF  NOT
 MORE  THAN  ONE  HUNDRED  DOLLARS  AND SHALL DISQUALIFY THE APPLICANT OR
 APPLICANTS FROM FURTHER EXEMPTION FOR A PERIOD OF FIVE YEARS.
   12. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO  THE  CONTRARY,  THE
 PROVISIONS  OF  THIS  SECTION  SHALL  APPLY  TO REAL PROPERTY IN WHICH A
 PERSON OR PERSONS HOLD A LEGAL LIFE ESTATE OR WHICH  IS  HELD  IN  TRUST
 SOLELY  FOR THE BENEFIT OF A PERSON OR PERSONS IF SUCH PERSON OR PERSONS
 WOULD OTHERWISE BE ELIGIBLE FOR A REAL PROPERTY TAX EXEMPTION,  PURSUANT
 TO  SUBDIVISION  ONE  OF  THIS  SECTION, WERE SUCH PERSON OR PERSONS THE
 OWNER OR OWNERS OF SUCH REAL PROPERTY.
   § 2. This act shall take effect immediately.