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Assembly Bill A4753

2019-2020 Legislative Session

Authorizes the assessor to extend the filing deadline of a renewal application for an agricultural assessment when good cause is shown for the failure to file

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Archive: Last Bill Status - In Assembly Committee

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2019-A4753 (ACTIVE) - Details

Current Committee:
Assembly Agriculture
Law Section:
Agriculture and Markets Law
Laws Affected:
Amd §305, Ag & Mkts L

2019-A4753 (ACTIVE) - Summary

Authorizes the assessor to extend the filing deadline of a renewal application for an agricultural assessment after the taxable status date when good cause is shown for the failure to file the application by such date.

2019-A4753 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4753
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 5, 2019
                                ___________
 
 Introduced by M. of A. LIFTON -- read once and referred to the Committee
   on Agriculture
 
 AN  ACT to amend the agriculture and markets law, in relation to author-
   izing the assessor to extend the filing deadline of a renewal applica-
   tion for an agricultural assessment after the taxable status date when
   good cause is shown for the failure to file the  application  by  such
   date
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 1 of section 305 of the agriculture and markets
 law is amended by adding a new paragraph f to read as follows:
   F. NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH A OF THIS  SUBDIVISION,
 WHERE A RENEWAL APPLICATION FOR AN AGRICULTURAL ASSESSMENT AUTHORIZED BY
 THIS  SECTION  HAS  NOT BEEN FILED ON OR BEFORE THE TAXABLE STATUS DATE,
 AND WHERE THE OWNER BELIEVES THAT GOOD CAUSE EXISTED FOR THE FAILURE  TO
 FILE  THE RENEWAL APPLICATION BY SUCH DATE, THE OWNER MAY, NO LATER THAN
 THE LAST DAY FOR PAYING TAXES WITHOUT  INCURRING  INTEREST  OR  PENALTY,
 SUBMIT A WRITTEN REQUEST TO THE ASSESSOR ASKING HIM OR HER TO EXTEND THE
 FILING  DEADLINE AND APPROVE THE RENEWAL APPLICATION. SUCH REQUEST SHALL
 CONTAIN AN EXPLANATION OF WHY THE DEADLINE  WAS  MISSED,  AND  SHALL  BE
 ACCOMPANIED  BY  A RENEWAL APPLICATION, REFLECTING THE FACTS AND CIRCUM-
 STANCES AS THEY EXISTED ON THE TAXABLE STATUS  DATE.  THE  ASSESSOR  MAY
 ACCEPT A LATE FILING WITHIN A REASONABLE TIME AFTER TAXES ARE LEVIED AND
 APPROVE THE RENEWAL APPLICATION IF HE OR SHE IS SATISFIED THAT: (I) GOOD
 CAUSE  EXISTED  FOR  THE  FAILURE TO FILE THE RENEWAL APPLICATION BY THE
 TAXABLE STATUS DATE; AND (II) THE APPLICANT IS OTHERWISE ENTITLED TO THE
 AGRICULTURAL ASSESSMENT. THE ASSESSOR SHALL MAIL NOTICE OF  HIS  OR  HER
 DETERMINATION  TO THE OWNER. IF THE DETERMINATION STATES THAT THE ASSES-
 SOR HAS APPROVED THE RENEWAL APPLICATION, HE OR SHE SHALL  THEREUPON  BE
 AUTHORIZED  AND DIRECTED TO CORRECT THE ASSESSMENT ROLL ACCORDINGLY, OR,
 IF ANOTHER PERSON HAS CUSTODY OR CONTROL  OF  THE  ASSESSMENT  ROLL,  TO
 DIRECT THAT PERSON TO MAKE THE APPROPRIATE CORRECTIONS.
   § 2. This act shall take effect immediately.

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