S T A T E O F N E W Y O R K
________________________________________________________________________
6765
2021-2022 Regular Sessions
I N A S S E M B L Y
March 29, 2021
___________
Introduced by M. of A. RAMOS -- read once and referred to the Committee
on Real Property Taxation
AN ACT in relation to the extension of the 2020 and 2021 assessment roll
and the renewal of exemptions received on the 2019 assessment roll for
certain educational institutions; and providing for the repeal of such
provisions upon expiration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding any other provision of law, in the interest
of the health and safety of the public due to the novel coronavirus,
COVID-19 pandemic, every governing body of an assessing unit and local
assessor shall extend to the 2020 and 2021 assessment roll, the renewal
of the exemptions received on the 2019 assessment roll pursuant to
sections 420-a and 420-b of the real property tax law, relating to tax
exemptions for educational institutions, and no renewal application
shall be required of any eligible recipient who received either
exemption on the 2019 assessment roll in order for such eligible recipi-
ent to continue receiving such exemption at the same amount received on
the 2019 assessment roll, except as herein provided. Provided however
that no governing body of an assessing unit or local assessor may
require eligible recipients to appear in person to file a renewal appli-
cation for any reason. Additionally, any payments made, under protest,
due to loss of such exempt status under sections 420-a and 420-b of the
real property tax law shall be refunded. Provided, however, nothing in
this act shall create any right to an exemption under sections 420-a or
420-b of the real property tax law for an otherwise ineligible applicant
upon the purchase of a previously exempt property.
ยง 2. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after March 7, 2020; provided,
however that the provisions of this act shall expire and be deemed
repealed January 1, 2022.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.