Assembly Bill A9240

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9240
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             November 7, 2025
                                ___________
 
 Introduced by M. of A. BERGER -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  to amend the real property tax law and the tax law, in relation
   to notification of the school tax relief exemption
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Paragraph (b) of subdivision 6 of section 425 of the real
 property tax law, as amended by chapter 531 of the laws of 2006  and  as
 further  amended by subdivision (b) of section 1 of part W of chapter 56
 of the laws of 2010, is amended to read as follows:
   (b) Approval or denial of application. If the  assessor  is  satisfied
 that  the  applicant or applicants are entitled to an exemption pursuant
 to this section, [he or she] SUCH ASSESSOR shall approve the application
 and such real property shall thereafter be exempt from  school  district
 taxation  as  provided herein.  IN SUCH CASE, THE ASSESSOR SHALL, WITHIN
 THIRTY DAYS OF THE DETERMINATION, MAIL TO  THE  APPLICANT  A  NOTICE  OF
 APPROVAL FOR THAT YEAR; PROVIDED, HOWEVER, THAT IF SUCH DETERMINATION IS
 MADE WITHIN THIRTY DAYS PRIOR TO THE APPLICATION OF THE EXEMPTION TO THE
 ASSESSMENT  ROLL OR THE ISSUANCE OF THE TAX BILL, THE OBLIGATION TO MAIL
 SUCH NOTICE WITHIN THIRTY DAYS SHALL NOT BE APPLICABLE. If the  assessor
 determines  that  the  applicant  or  applicants  are not entitled to an
 exemption pursuant to this section, [he or she] SUCH ASSESSOR shall, not
 later than ten days prior to the date for hearing complaints in relation
 to assessments, mail to each applicant not entitled to the  exemption  a
 notice  of  denial of that application for the exemption herein for that
 year; except that in the city of New York, such notice shall  be  mailed
 not later than thirty days prior to the final date for filing an assess-
 ment  appeal  as  set  forth in paragraph (b-1) of this subdivision. The
 notice of denial shall specify each reason for such denial and shall  be
 sent  on a form prescribed by the commissioner. Failure to mail any such
 notice of denial or the failure of any person  to  receive  such  notice
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13821-01-5
              

 A. 9240                             2
 
 shall  not  prevent the levy, collection and enforcement of the taxes on
 property owned by such person.
   §  2.  Subparagraph (B) of paragraph 10 of subsection (eee) of section
 606 of the tax law, as amended by section 2 of part TT of chapter 59  of
 the laws of 2017, is amended to read as follows:
   (B)  On  or  before the date specified below, or as soon thereafter as
 practicable, the commissioner shall determine the eligibility of taxpay-
 ers for this credit utilizing the information available to [him or  her]
 THEM as obtained from the applications submitted on or before July first
 of  that  year,  or  such  later date as may have been prescribed by the
 commissioner for that purpose,  and  from  such  other  sources  as  the
 commissioner  deems  reliable  and appropriate. For those taxpayers whom
 the commissioner has determined eligible for this  credit,  the  commis-
 sioner  shall,  WITHIN  THIRTY  DAYS OF SUCH DETERMINATION, MAIL TO SUCH
 TAXPAYERS A  NOTICE  OF  ELIGIBILITY  FOR  THE  CREDIT  FOR  THAT  YEAR;
 PROVIDED, HOWEVER, THAT IF SUCH DETERMINATION IS MADE WITHIN THIRTY DAYS
 PRIOR  TO  THE  DISBURSEMENT  OF THE CREDIT, THE OBLIGATION TO MAIL SUCH
 NOTICE WITHIN THIRTY DAYS SHALL  NOT  BE  APPLICABLE.  THE  COMMISSIONER
 SHALL advance a payment in the amount specified in paragraph three, four
 or  six  of this subsection, whichever is applicable. Such payment shall
 be issued by the date specified below, or as soon thereafter as is prac-
 ticable; provided that if such payment is issued  after  such  date,  it
 shall  be subject to interest at the rate prescribed by subparagraph (A)
 of paragraph two of subsection (j) of section six  hundred  ninety-seven
 of  this  article. Nothing contained [herein] IN THIS SUBPARAGRAPH shall
 be deemed to preclude the commissioner from issuing payments after  such
 date  to  qualified  taxpayers  whose  applications were made after July
 first of that year, or such later date as may have  been  prescribed  by
 the commissioner for such purpose.
   § 3. This act shall take effect immediately.