S T A T E O F N E W Y O R K
________________________________________________________________________
3435
2019-2020 Regular Sessions
I N A S S E M B L Y
January 29, 2019
___________
Introduced by M. of A. DINOWITZ, JAFFEE, SEAWRIGHT, WALLACE, BARRON --
Multi-Sponsored by -- M. of A. ARROYO -- read once and referred to the
Committee on Aging
AN ACT to amend the real property tax law, in relation to required
notice of tax exemptions for senior citizens
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 4 of section 467 of the real property tax law,
as amended by chapter 406 of the laws of 1995, is amended to read as
follows:
4. 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 senior citizen tax exemptions. Senior citizens have until
month.........., day......., year......, to apply for such exemptions.
For information please call or write....," followed by the name, tele-
phone 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 herein. 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 SECOND COPY OF THE NOTICE REQUIRED BY THIS SUBDIVISION SHALL
BE SENT THIRTY DAYS PRIOR TO THE FILING DEADLINE.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00741-01-9