S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5916
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 24, 2023
                                ___________
 
 Introduced by M. of A. DINOWITZ -- read once and referred to the Commit-
   tee on Aging
 
 AN  ACT  to amend the real property tax law, in relation to notification
   of a tax exemption for seniors
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Paragraph (a) of subdivision 6 of section 467 of the real
 property tax law, as amended by section 1 of part B of  chapter  686  of
 the laws of 2022, is amended to read as follows:
   (a)  At least sixty days prior to the appropriate taxable status date,
 the assessing authority shall  mail  to  each  person  who  was  granted
 exemption  pursuant  to  this section on the latest completed assessment
 roll an application form and a notice  that  such  application  must  be
 filed  on or before the taxable status date and be approved in order for
 the exemption to be granted.   THE  ASSESSING  AUTHORITY  SHALL  MAIL  A
 SECOND  COPY  OF THE APPLICATION AND NOTICE REQUIRED BY THIS SUBDIVISION
 THIRTY DAYS PRIOR TO  THE  APPROPRIATE  TAXABLE  STATUS  DATE  WHEN  THE
 ASSESSING  AUTHORITY  HAS  NOT YET RECEIVED A COMPLETED APPLICATION. The
 assessing authority shall, within  three  days  of  the  completion  and
 filing  of  the  tentative assessment roll, notify by mail any applicant
 who has included with his application at least one self-addressed,  pre-
 paid  envelope,  of the approval or denial of the application; provided,
 however, that the assessing authority shall, upon the receipt and filing
 of the application, send by mail notification of receipt to  any  appli-
 cant  who has included two of such envelopes with the application. Where
 an applicant is entitled to a notice of denial pursuant to this subdivi-
 sion, such notice shall be on a form prescribed by the commissioner  and
 shall state the reasons for such denial and shall further state that the
 applicant may have such determination reviewed in the manner provided by
 law. Failure to mail any such application [form] FORMS or notices or the
 failure  of such person to receive any of the same shall not prevent the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09829-02-3
              

 A. 5916                             2
 
 levy, collection and enforcement of the payment of the taxes or PILOT on
 property owned by such person.
   § 2. This act shall take effect immediately.