Eliminates the requirement that persons 65 years of age or older, who are eligible for real property tax exemption, annually reapply for such exemption

3 Co-sponsors

• Tony Avella
• Timothy M. Kennedy
• Patty Ritchie

BILL NUMBER:S1924 REVISED 04/04/11

Title of bill

An act to amend the real property tax law, in relation to eliminating the requirement to annually reapply to the exemption granted to persons sixty-five years of age or over

Purpose

To remove the annual re-application that senior citizens are currently required to submit for real property tax exemption.

Summary of provisions

Section 1 of this measure amends subdivision 6 of section 467 of the real property tax law, as amended by chapter 395 of the laws of 1989, and paragraphs (b) and (c) as amended by chapter 471 of the laws of 1990 by eliminating the clause in paragraph (a) stating that the assessing authority shall mail to each person who was granted tax exempt status via this section on the latest completed assessment roll within 60 days of the appropriate taxable status date an application form and notice that such application must be completed on or before the taxable status date and be approved for the exemption to be granted. The law will therefore provide that applicants deemed eligible in the first instance may demonstrate continuing eligibility by submission of a sworn affidavit, instead of full reapplication.

Paragraph (b) is amended by removing the five year stipulation and is replaced by "a prior" completed assessment.

Paragraph (c) is amended by removing the five-year stipulation, without such, the law reads that a completed application must be provided every twenty-four months.

Section 2 of this bill states that this act shall take effect immediately and shall apply to tax rolls completed on or after such date, except where any municipal corporation elects, through local law, to provide that the provisions of this measure are effective dating to August 7, 1997.

Existing law

None.

Justification

This bill removes the unnecessary and burdensome task of annually filing for a senior citizens' property tax exemption. Seniors should not be forced to reapply every year for exemption status and have to prove their eligibility. This bill places the onus of responsibility on the tax authority and relieves seniors worrying about their tax exemption status. This measure will allow them to more effectively budget, control, and determine their financial futures.

Legislative history

2009/2010 - S.2816 2005/2006 - S.744

2003/2004 - S.445 2001/2002 - S.212 1999/2000 - S.7757

Fiscal implications

Indeterminate.

Local fiscal implications

Indeterminate.

Effective date

Immediately, with provisions.