S T A T E O F N E W Y O R K
________________________________________________________________________
11350
I N A S S E M B L Y
May 13, 2026
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Buttenschon)
-- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to providing a
filing extension for the "enhanced" STAR exemption to eligible appli-
cants
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 (a-3) to read as follows:
(A-3) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, WHERE AN
INITIAL APPLICATION FOR THE "ENHANCED" STAR EXEMPTION AUTHORIZED BY
SUBDIVISION FOUR OF THIS SECTION HAS NOT BEEN FILED ON OR BEFORE THE
TAXABLE STATUS DATE, AND THE APPLICANT IS OTHERWISE ENTITLED TO THE
EXEMPTION, SUCH APPLICANT SHALL BE GRANTED A ONE-TIME EXTENSION OF THE
FILING DEADLINE. THE APPLICANT SHALL SUBMIT A WRITTEN REQUEST TO THE
COMMISSIONER ASKING THEM TO EXTEND THE FILING DEADLINE AND GRANT THE
EXEMPTION. THE COMMISSIONER SHALL GRANT THE EXEMPTION IF THE COMMISSION-
ER IS SATISFIED THAT (I) THE APPLICANT HAS NOT BEEN GRANTED SUCH EXTEN-
SION BEFORE AND (II) THE APPLICANT IS OTHERWISE ENTITLED TO THE
EXEMPTION. THE COMMISSIONER SHALL MAIL NOTICE OF THEIR DETERMINATION TO
SUCH OWNER AND THE ASSESSOR. IF THE DETERMINATION STATES THAT THE
COMMISSIONER HAS GRANTED THE EXEMPTION, THE ASSESSOR SHALL THEREUPON BE
AUTHORIZED AND DIRECTED TO CORRECT THE ASSESSMENT ROLL ACCORDINGLY, OR,
IF ANOTHER PERSON HAS CUSTODY OR CONTROL OF THE ASSESSMENT ROLL, TO
DIRECT THAT PERSON TO MAKE THE APPROPRIATE CORRECTIONS. IF THE
CORRECTION IS NOT MADE BEFORE SCHOOL TAXES ARE LEVIED, THE FAILURE TO
TAKE THE EXEMPTION INTO ACCOUNT IN THE COMPUTATION OF THE TAX SHALL BE
DEEMED A "CLERICAL ERROR" FOR PURPOSES OF TITLE THREE OF ARTICLE FIVE OF
THIS CHAPTER, AND SHALL BE CORRECTED ACCORDINGLY.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08587-01-5
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