S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4793
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 5, 2019
                                ___________
 
 Introduced  by M. of A. TAGUE -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT to authorize Mr. Ronald Epstein to file a late application for an
   enhanced STAR real property tax exemption
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Notwithstanding any provision of the real property tax law,
 or  any rule or regulation adopted pursuant thereto, the assessor of the
 town of Saugerties, is hereby  authorized  to  accept  from  Mr.  Ronald
 Epstein, an application for an enhanced STAR real property tax exemption
 pursuant  to  section  425 of the real property tax law for the 2013 tax
 roll. If accepted, such application shall be reviewed as if it had  been
 received  on  or before the applicable deadline for filing such applica-
 tions established for such roll. If satisfied that  Mr.  Ronald  Epstein
 would otherwise be entitled to such an exemption had the application for
 exemption been filed by the applicable deadline, the assessor, may grant
 exemption from applicable taxation by making any appropriate corrections
 to  the  subject roll. However, if an exemption is granted subsequent to
 the payment of any subject tax, the governing  body  or  tax  department
 may,  in its sole discretion, provide for the refund of those taxes paid
 and cancel taxes, fines, penalties or interest remaining unpaid.
   § 2. This act shall take effect immediately.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06395-01-9