S T A T E O F N E W Y O R K
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S. 5172 A. 5806
2021-2022 Regular Sessions
S E N A T E - A S S E M B L Y
February 25, 2021
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IN SENATE -- Introduced by Sen. PALUMBO -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Aging
IN ASSEMBLY -- Introduced by M. of A. THIELE -- Multi-Sponsored by -- M.
of A. SANTABARBARA -- read once and referred to the Committee on Real
Property Taxation
AN ACT to amend the real property tax law, in relation to eligibility
for the enhanced school tax relief exemption for senior citizens for
properties purchased after the levy of taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 6 of section 425 of the real property tax law
is amended by adding a new paragraph (f) to read as follows:
(F) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDIVI-
SION, WHERE A PERSON WHO MEETS THE REQUIREMENTS FOR AN ENHANCED
EXEMPTION FOR PROPERTY OWNED BY SENIOR CITIZENS PURSUANT TO THIS SECTION
PURCHASES PROPERTY AFTER THE LEVY OF TAXES, SUCH PERSON MAY FILE AN
APPLICATION FOR EXEMPTION WITH THE ASSESSOR WITHIN THIRTY DAYS OF THE
TRANSFER OF TITLE TO SUCH PERSON. THE ASSESSOR SHALL MAKE A DETERMI-
NATION OF WHETHER OR NOT THE PARCEL WOULD HAVE QUALIFIED FOR EXEMPT
STATUS ON THE TAX ROLL ON WHICH THE TAXES WERE LEVIED HAD TITLE TO THE
PARCEL BEEN IN THE NAME OF THE APPLICANT ON THE TAXABLE STATUS DATE
APPLICABLE TO THE TAX ROLL. THE APPLICATION SHALL BE ON A FORM
PRESCRIBED BY THE COMMISSIONER. THE ASSESSOR, NO LATER THAN THIRTY DAYS
AFTER RECEIPT OF SUCH APPLICATION, SHALL NOTIFY BOTH THE APPLICANT AND
THE BOARD OF ASSESSMENT REVIEW, BY FIRST CLASS MAIL, OF THE EXEMPT
AMOUNT, IF ANY, AND THE RIGHT OF THE OWNER TO A REVIEW OF THE EXEMPT
AMOUNT UPON THE FILING OF A WRITTEN COMPLAINT. SUCH COMPLAINT SHALL BE
ON A FORM PRESCRIBED BY THE COMMISSIONER AND SHALL BE FILED WITH THE
BOARD OF ASSESSMENT REVIEW WITHIN TWENTY DAYS OF THE MAILING OF THIS
NOTICE. IF NO COMPLAINT IS RECEIVED, THE BOARD OF ASSESSMENT REVIEW
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05796-01-1
S. 5172 2 A. 5806
SHALL SO NOTIFY THE ASSESSOR, AND THE EXEMPT AMOUNT DETERMINED BY THE
ASSESSOR SHALL BE FINAL. IF THE APPLICANT FILES A COMPLAINT, THE BOARD
OF ASSESSMENT REVIEW SHALL SCHEDULE A TIME AND PLACE FOR A HEARING WITH
RESPECT THERETO NO LATER THAN THIRTY DAYS AFTER THE MAILING OF THE
NOTICE BY THE ASSESSOR. THE BOARD OF ASSESSMENT REVIEW SHALL MEET AND
DETERMINE THE EXEMPT AMOUNT AND SHALL IMMEDIATELY NOTIFY THE ASSESSOR
AND THE APPLICANT, BY FIRST CLASS MAIL, OF ITS DETERMINATION. THE AMOUNT
OF EXEMPTION DETERMINED PURSUANT TO THIS PARAGRAPH SHALL BE SUBJECT TO
REVIEW AS PROVIDED IN ARTICLE SEVEN OF THIS CHAPTER. SUCH A PROCEEDING
SHALL BE COMMENCED WITHIN THIRTY DAYS OF THE MAILING OF THE NOTICE OF
THE BOARD OF ASSESSMENT REVIEW TO THE NEW OWNER AS PROVIDED IN THIS
PARAGRAPH.
§ 2. This act shall take effect immediately and shall apply to real
property transferred to qualified senior citizens after taxable status
dates occurring on or after such date.