Senate Bill S8574

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8574
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             November 10, 2025
                                ___________
 
 Introduced  by  Sen.  LIU  --  read  twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 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
              

 S. 8574                             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.