senate Bill S4614

2021-2022 Legislative Session

Authorizes every governing body of an assessing unit and every local assessor to accept a late application for certain tax exemptions for the 2020-2021 school taxes and the 2021 general taxes

download bill text pdf

Sponsored By

Current Bill Status - Passed Senate


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

Your Voice

do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

view actions (17)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 06, 2022 referred to real property taxation
delivered to assembly
passed senate
Mar 09, 2022 advanced to third reading
Mar 08, 2022 2nd report cal.
Mar 07, 2022 1st report cal.646
Jan 05, 2022 referred to local government
returned to senate
died in assembly
Jun 08, 2021 referred to real property taxation
delivered to assembly
passed senate
May 19, 2021 amended on third reading (t) 4614a
Apr 28, 2021 advanced to third reading
Apr 27, 2021 2nd report cal.
Apr 26, 2021 1st report cal.753
Feb 08, 2021 referred to local government

Votes

view votes

Mar 7, 2022 - Local Government committee Vote

S4614A
7
0
committee
7
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Mar 7, 2022

Apr 26, 2021 - Local Government committee Vote

S4614
7
0
committee
7
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Local Government committee vote details

Local Government Committee Vote: Apr 26, 2021

Co-Sponsors

S4614 - Details

Law Section:
Taxation

S4614 - Summary

Authorizes every governing body of an assessing unit and every local assessor to accept a late application for a tax exemption related to having a disability for the 2020-2021 school taxes and the 2021 general taxes, provided that acceptance of such late application may occur only pursuant to local authorization by adoption of a local law in the case of a county, city, town or village, or passage of a resolution in the case of a school district other than a school district subject to article fifty-two of the education law.

S4614 - Sponsor Memo

S4614 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4614
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 8, 2021
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to authorize every governing body of an assessing unit and  local
   assessor  to  accept a late application for certain tax exemptions for
   the 2020-2021 school taxes and the 2021 general taxes

   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, with the under-
 standing that the COVID-19 pandemic has impacted all New York residents,
 every governing body of an assessment unit and local assessor may accept
 a  late  application  for tax exemption pursuant to section 459-c of the
 real property tax law for the 2020-2021 school taxes  and  2021  general
 taxes. If accepted, such application shall be reviewed as if it had been
 received  on  or  before  the  taxable status dates established for such
 rolls.
   § 2. This act shall take effect immediately.
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08953-01-1


Co-Sponsors

S4614A (ACTIVE) - Details

Law Section:
Taxation

S4614A (ACTIVE) - Summary

Authorizes every governing body of an assessing unit and every local assessor to accept a late application for a tax exemption related to having a disability for the 2020-2021 school taxes and the 2021 general taxes, provided that acceptance of such late application may occur only pursuant to local authorization by adoption of a local law in the case of a county, city, town or village, or passage of a resolution in the case of a school district other than a school district subject to article fifty-two of the education law.

S4614A (ACTIVE) - Sponsor Memo

S4614A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4614--A
     Cal. No. 753
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 8, 2021
                                ___________
 
 Introduced  by Sens. KAPLAN, WEIK -- read twice and ordered printed, and
   when printed to be committed to the Committee on Local  Government  --
   reported  favorably  from  said committee, ordered to first and second
   report, ordered to a third reading,  amended  and  ordered  reprinted,
   retaining its place in the order of third reading
 
 AN  ACT to authorize every governing body of an assessing unit and every
   local assessor in certain situations to accept a late application  for
   certain  tax  exemptions  for  the 2020-2021 school taxes and the 2021
   general taxes
 
   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 to the contrary,
 every  governing body of an assessment unit and every local assessor may
 accept a late application for tax exemption pursuant to section 459-c of
 the real property tax law for the 2020-2021 school taxes and 2021 gener-
 al taxes; provided, however, that acceptance of  such  late  application
 may  occur  only  pursuant to local authorization by adoption of a local
 law in the case of a county, city, town or  village,  or  passage  of  a
 resolution in the case of a school district other than a school district
 subject  to article 52 of the education law; and provided, further, that
 such late acceptance may not occur more than 274 days after such  appli-
 cation's  original  due  date.    If accepted, such application shall be
 reviewed as if it had been received on  or  before  the  taxable  status
 dates established for such rolls.
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08953-02-1

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.