S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4786
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 5, 2019
                                ___________
 
 Introduced  by M. of A. SCHMITT -- read once and referred to the Commit-
   tee on Aging
 
 AN ACT to amend the real property tax law, in relation to establishing a
   real property tax freeze for property  owned  by  certain  persons  62
   years of age or older
 
   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-l to read as follows:
   §  467-L.  REAL PROPERTY TAX FREEZE FOR CERTAIN PERSONS OVER SIXTY-TWO
 YEARS OF AGE. 1.(A) REAL PROPERTY OWNED BY ONE OR MORE PERSONS, EACH  OF
 WHOM  IS  SIXTY-TWO  YEARS  OF  AGE  OR  OVER, OR REAL PROPERTY OWNED BY
 HUSBAND AND WIFE, ONE OF WHOM IS SIXTY-TWO YEARS OF AGE OR OVER, MAY  BE
 SUBJECT TO A TAXATION FREEZE PROVIDED THE GOVERNING BOARD OF ANY MUNICI-
 PALITY  IN  WHICH  THE  REAL  PROPERTY  IS LOCATED AFTER PUBLIC HEARING,
 ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THAT REAL PROPERTY
 TAXES FOR SUCH PROPERTY BE FROZEN AT THE AMOUNTS  PAYABLE  AT  THE  TIME
 SUCH APPLICATION FOR FREEZE WAS INITIALLY MADE.
   (B)  THE  RELIEF  PROVIDED BY THIS SECTION SHALL REPRESENT THE MAXIMUM
 ALLOWABLE AMOUNT THAT A MUNICIPAL CORPORATION,  HAVING  DULY  ADOPTED  A
 REAL  PROPERTY  TAX  FREEZE PURSUANT TO THIS SECTION, MAY LEVY AGAINST A
 QUALIFYING OWNER OR OWNERS OF RESIDENTIAL REAL  PROPERTY  IN  ANY  GIVEN
 YEAR;  PROVIDED  THE  OWNER  OR  OWNERS  REMAIN ELIGIBLE TO RECEIVE SUCH
 RELIEF.
   (C) NOTHING IN THIS SECTION SHALL PROHIBIT AN OWNER OR OWNERS OF RESI-
 DENTIAL REAL PROPERTY FROM APPLYING FOR OR BEING GRANTED ANY OTHER  REAL
 PROPERTY  TAX  EXEMPTIONS  PROVIDED BY LAW THAT THEY MAY QUALIFY FOR. AN
 OWNER OR OWNERS' FINAL ANNUAL TAX LIABILITY FOR A MUNICIPAL  CORPORATION
 ADOPTING THE PROVISIONS OF THIS SECTION SHALL BE CALCULATED AFTER TAKING
 INTO  ACCOUNT  AND  GRANTING  ALL  OTHER  APPLICABLE  REAL  PROPERTY TAX
 EXEMPTION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08009-01-9

 A. 4786                             2
 
   2. AN OWNER OR OWNERS OF A RESIDENTIAL REAL PROPERTY SHALL BE ELIGIBLE
 FOR A REAL PROPERTY TAX FREEZE PURSUANT TO  THIS  SECTION  IF:  (A)  THE
 OWNER OR OWNERS OF RESIDENTIAL REAL PROPERTY ARE EACH SIXTY-TWO YEARS OF
 AGE ON OR BEFORE DECEMBER THIRTY-FIRST OF THE YEAR PRECEDING AN APPLICA-
 TION  FOR  RELIEF UNDER THIS SECTION; (B) THE INCOME OF THE OWNER OR THE
 COMBINED INCOME OF THE OWNERS OF THE PROPERTY FOR THE  INCOME  TAX  YEAR
 IMMEDIATELY  PRECEDING  THE  DATE  OF  MAKING APPLICATION FOR THE FREEZE
 EXCEEDS THE SUM OF ONE HUNDRED TWENTY THOUSAND DOLLARS. INCOME TAX  YEAR
 SHALL MEAN THE TWELVE MONTH PERIOD FOR WHICH THE OWNER OR OWNERS FILED A
 FEDERAL  PERSONAL  INCOME TAX RETURN, OR IF NO SUCH RETURN IS FILED, THE
 CALENDAR YEAR. WHERE TITLE IS VESTED IN EITHER THE HUSBAND OR THE  WIFE,
 THEIR COMBINED INCOME MAY NOT EXCEED SUCH SUM. SUCH INCOME SHALL INCLUDE
 SOCIAL SECURITY AND RETIREMENT BENEFITS, INTEREST, DIVIDENDS, TOTAL GAIN
 FROM  THE  SALE  OR EXCHANGE OF A CAPITAL ASSET WHICH MAY BE OFFSET BY A
 LOSS FROM THE SALE OR EXCHANGE OF A CAPITAL ASSET IN THE SAME INCOME TAX
 YEAR, NET RENTAL INCOME, SALARY OR EARNINGS, AND NET INCOME  FROM  SELF-
 EMPLOYMENT,  BUT SHALL NOT INCLUDE A RETURN OF CAPITAL, GIFTS OR INHERI-
 TANCES; AND (C) THE PROPERTY IS AN OWNER OCCUPIED ONE-, TWO-, OR  THREE-
 FAMILY RESIDENTIAL PROPERTY, THAT SERVES AS THE PRIMARY RESIDENCE OF THE
 OWNER OR OWNERS.
   3.  EACH GOVERNING BOARD OF ANY MUNICIPALITY SHALL NOTIFY, OR CAUSE TO
 BE NOTIFIED, EACH PERSON OWNING RESIDENTIAL REAL PROPERTY IN SUCH  MUNI-
 CIPALITY  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 A SENIOR CITIZEN
 TAX FREEZE.  SENIOR CITIZENS HAVE UNTIL MONTH ..........,  DAY  .......,
 YEAR  ......,  TO  APPLY FOR SUCH FREEZE. FOR INFORMATION PLEASE CALL OR
 WRITE ....", FOLLOWED BY THE NAME, TELEPHONE NUMBER AND/OR ADDRESS OF  A
 PERSON OR DEPARTMENT SELECTED BY THE COUNTY TO EXPLAIN THE PROVISIONS OF
 THIS  SECTION. FAILURE TO NOTIFY, OR CAUSE TO BE NOTIFIED ANY PERSON WHO
 IS IN FACT, ELIGIBLE TO RECEIVE A FREEZE 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.
   4.  APPLICATION  FOR  SUCH FREEZE MUST BE MADE BY THE OWNER, OR ALL OF
 THE OWNERS OF THE PROPERTY, ON FORMS PRESCRIBED BY THE  COMMISSIONER  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 ANNUALLY.
   5. AT LEAST SIXTY DAYS PRIOR TO THE APPROPRIATE TAXABLE  STATUS  DATE,
 THE  ASSESSING  AUTHORITY  SHALL  MAIL  TO EACH PERSON WHO WAS GRANTED A
 FREEZE PURSUANT TO THIS SECTION ON THE LATEST COMPLETED ASSESSMENT  ROLL
 AN  APPLICATION FORM AND A NOTICE THAT SUCH APPLICATION MUST BE FILED ON
 OR BEFORE THE TAXABLE STATUS DATE AND  BE  APPROVED  IN  ORDER  FOR  THE
 FREEZE  TO  BE GRANTED. THE ASSESSING AUTHORITY SHALL, WITHIN THREE DAYS
 OF THE COMPLETION AND FILING OF THE TENTATIVE ASSESSMENT ROLL, NOTIFY BY
 MAIL ANY APPLICANT WHO HAS INCLUDED WITH HIS APPLICATION  AT  LEAST  ONE
 SELF-ADDRESSED,  PRE-PAID  ENVELOPE,  OF  THE  APPROVAL OR DENIAL OF THE
 APPLICATION; PROVIDED, HOWEVER, THAT THE ASSESSING AUTHORITY SHALL, UPON
 THE RECEIPT AND FILING OF THE APPLICATION, SEND BY MAIL NOTIFICATION  OF
 RECEIPT TO ANY APPLICANT WHO HAS INCLUDED TWO OF SUCH ENVELOPES WITH THE
 APPLICATION. WHERE AN APPLICANT IS ENTITLED TO A NOTICE OF DENIAL PURSU-
 ANT  TO  THIS  SUBDIVISION, SUCH NOTICE SHALL BE ON A FORM PRESCRIBED BY
 THE COMMISSIONER AND SHALL STATE THE REASONS FOR SUCH DENIAL  AND  SHALL
 FURTHER STATE THAT THE APPLICANT MAY HAVE SUCH DETERMINATION REVIEWED IN

 A. 4786                             3
 
 THE MANNER PROVIDED BY LAW. FAILURE TO MAIL ANY SUCH APPLICATION FORM OR
 NOTICES  OR  THE FAILURE OF SUCH PERSON TO RECEIVE ANY OF THE SAME SHALL
 NOT PREVENT THE LEVY, COLLECTION AND ENFORCEMENT OF THE PAYMENT  OF  THE
 TAXES ON PROPERTY OWNED BY SUCH PERSON.
   6.  ANY  TAX FREEZE PROVIDED BY THIS SECTION SHALL CEASE UPON AN OWNER
 OR OWNERS CONVEYANCE OF THE PROPERTY FOR WHICH RELIEF WAS PROVIDED UNDER
 THIS SECTION, OR UPON THE OWNER OR OWNERS NO LONGER USING SUCH  PROPERTY
 AS  A  PRIMARY  RESIDENCE.    USE  AS  A  PRIMARY RESIDENCE SHALL NOT BE
 EFFECTED BY ONE'S STATUS AS A PATIENT OR  RESIDENT  OF  ANY  MEDICAL  OR
 OTHER TREATMENT FACILITY.
   7.  ANY  CONVICTION  OF HAVING MADE ANY WILLFUL FALSE STATEMENT IN THE
 APPLICATION FOR SUCH FREEZE, SHALL BE PUNISHABLE BY A FINE OF  NOT  MORE
 THAN  ONE  HUNDRED  DOLLARS AND SHALL DISQUALIFY THE APPLICANT OR APPLI-
 CANTS FROM FURTHER FREEZES FOR A PERIOD OF FIVE YEARS.
   § 2. This act shall take effect on the first of January next  succeed-
 ing the date on which it shall have become a law.