S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3358
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 29, 2019
                                ___________
 
 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-
 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD06997-01-9