S T A T E O F N E W Y O R K
________________________________________________________________________
5971
2019-2020 Regular Sessions
I N A S S E M B L Y
February 21, 2019
___________
Introduced by M. of A. LIFTON -- read once and referred to the Committee
on Real Property Taxation
AN ACT to authorize Dianne Walter to file a late application for an
agricultural use 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 agriculture and
markets law, real property tax law, or any rule or regulation adopted
pursuant thereto, the assessor of the county of Tompkins, is hereby
authorized to accept from Dianne Walter, an application for an agricul-
tural assessment pursuant to section 305 of the real property tax law
for the assessment roll or rolls covering the period from July 1, 2018
through June 30, 2019. If accepted, such application shall be reviewed
as if it had been received on or before the applicable deadline for
filing such applications established for such assessment roll. If satis-
fied that Dianne Walter would otherwise be entitled to such an assess-
ment had the application for an agricultural assessment been filed by
the applicable deadline, the assessor may approve such agricultural
assessment and make any appropriate corrections to the subject roll.
However, if an agricultural assessment is approved subsequent to the
payment of real property tax for such assessment roll or rolls, the
governing body, the department of agriculture and markets or the depart-
ment of taxation and finance may, in its sole discretion, provide for
the refund of such taxes paid and cancel taxes, fines, penalties or
interest remaining unpaid.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04309-02-9