S T A T E O F N E W Y O R K
________________________________________________________________________
78
2019-2020 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2019
___________
Introduced by M. of A. CAHILL -- Multi-Sponsored by -- M. of A. PERRY --
read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the assessor
providing proof of submission to the STAR applicant
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (b) of subdivision 6 of section 425 of the real
property tax law, as amended by chapter 531 of the laws of 2006 and as
further amended by subdivision (b) of section 1 of part W of chapter 56
of the laws of 2010, is amended to read as follows:
(b) Approval or denial of application. If the assessor is satisfied
that the applicant or applicants are entitled to an exemption pursuant
to this section, he or she shall approve the application and such real
property shall thereafter be exempt from school district taxation as
provided herein. UPON RECEIPT OF AN APPLICATION, THE ASSESSOR SHALL
PROVIDE THE APPLICANT WITH WRITTEN PROOF OF SUCH SUBMISSION. If the
assessor determines that the applicant or applicants are not entitled to
an exemption pursuant to this section, he or she shall, not later than
ten days prior to the date for hearing complaints in relation to assess-
ments, mail to each applicant not entitled to the exemption a notice of
denial of that application for the exemption herein for that year;
except that in the city of New York, such notice shall be mailed not
later than thirty days prior to the final date for filing an assessment
appeal as set forth in paragraph (b-1) of this subdivision. The notice
of denial shall specify each reason for such denial and shall be sent on
a form prescribed by the commissioner. Failure to mail any such notice
of denial or the failure of any person to receive such notice shall not
prevent the levy, collection and enforcement of the taxes on property
owned by such person.
§ 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01959-01-9