S T A T E O F N E W Y O R K
________________________________________________________________________
3834
2025-2026 Regular Sessions
I N A S S E M B L Y
January 30, 2025
___________
Introduced by M. of A. DINOWITZ, COLTON, LEVENBERG -- read once and
referred to the Committee on Aging
AN ACT to amend the real property tax law, in relation to notice of a
tax exemption for persons with disabilities and limited incomes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 8 of section 459-c of the real property tax
law, as amended by section 2 of part B of chapter 686 of the laws of
2022, is amended to read as follows:
8. At least sixty days prior to the appropriate taxable status date,
the assessor shall mail to each person who was granted exemption pursu-
ant to this section on the latest completed assessment roll an applica-
tion 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
continue to be granted. THE ASSESSOR 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 ASSESSOR HAS NOT YET
RECEIVED A COMPLETED APPLICATION. Failure to mail such application
[form] FORMS or the failure of such person to receive the same shall not
prevent the 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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07855-01-5
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