S T A T E O F N E W Y O R K
________________________________________________________________________
6668
2021-2022 Regular Sessions
I N S E N A T E
May 11, 2021
___________
Introduced by Sen. MATTERA -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT in relation to extending the time to file an application for the
STAR exemption until September first, two thousand twenty-one
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding any provision of law to the contrary, the
filing deadline for filing an initial application for the STAR exemption
authorized by section 425 of the real property tax law for 2021 tax roll
is hereby extended until September 1, 2021. Each application received
by a local assessor on or before such date shall be reviewed as if it
had been received on or before the applicable deadline for filing such
applications established for such roll, and if satisfied the applicant
would otherwise be entitled to such an exemption had the application for
exemption been filed by the applicable deadline, the assessor, shall
grant the 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 local 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 remain-
ing unpaid.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11352-01-1