Relates to notice and filing of application for a real property tax exemption for senior citizens

4 Co-sponsors

• Eric Adams
• Ruben Diaz
• George Onorato
• Antoine M. Thompson

Title of bill

An act to amend the real property tax law, in relation to a notice of exemption for senior citizens

Purpose

To provide senior citizens with a notice and filing application thirty days prior to the filing deadline and allow senior citizens to apply for the Senior Tax Exemption sixty days beyond the December 31st filing deadline.

Summary of provisions

Section 1 amends subdivision 4 of section 467 of the Real Property Tax Law to provide that a second copy of the notice required by subdivision 4 shall be sent thirty days prior to the filing deadline.

Section 2 adds a new subdivision 5-d to section 467 of the Real Property Tax Law to allow real property tax exemption applications to be accepted from senior citizens sixty days after the filing deadline.

Justification

Many senior citizens who have previously received tax exemptions and not understood the need to reapply each year, have therefore lost their tax exemption. This will require the county to send a second notice 30 days prior to the deadline and, if the applicant had a previous exemption filed, to allow a retroactive re-filing within 60 days from the deadline. Such late re-filing would be subject to an appropriate penalty.

Legislative history

2007-08 S.3427 - Referred to Aging 2006 - S.1785A - Committed to Rules 2005 - S.1785 - Referred to Aging 2004 - S.855 - Referred to Aging 2003 - S.855 - Referred to Aging 2002 - S.2863 - Referred to Aging 2001 - S.2863 - Referred to Aging 2000 - S.7343 - Referred to Aging

Fiscal implications

None to the state.

Local fiscal implications

This measure should be revenue-neutral to localities, as they would be granting tax exemptions to properties that had already received the exemption in the prior year.

Effective date

This act shall take effect immediately.