S T A T E O F N E W Y O R K
________________________________________________________________________
3744
2025-2026 Regular Sessions
I N A S S E M B L Y
January 30, 2025
___________
Introduced by M. of A. DINOWITZ, HYNDMAN, JACKSON -- read once and
referred to the Committee 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 5 of part K of chapter 59 of the
laws of 2023, 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 whose applica-
tion includes 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 applica-
tion, send by mail notification of receipt to any applicant who has
included two of such envelopes with the application. Where an applicant
is entitled to a notice of denial pursuant to this subdivision, 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.
LBD07733-01-5
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