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

1 Co-sponsor

• Bill Perkins

Title of bill

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

Purpose or general idea of bill

This bill would require municipalities where real property tax exemptions may exist to notify eligible senior citizens of the tax exemptions they may be eligible to receive.

Summary of specific provisions

Section 1. Amends the Real Property Tax Law, Section 467 (4). Requires a second copy of the exemption notice to be sent thirty days before the filing deadline.

Section 2. Amends the Real Property Tax Law, Section 467 (5-b). Allows a municipality to accept applications for exemption later than such municipality's statutory deadline.

Section 3. Effective Date.

Existing law

Title 2 - Private Housing; Section 467, Persons sixty-five years of age and over; Subdivision 4, requires only one notice and Subdivision 5b pertains to a county with population of one million or more.

Justification

New York State offers a wide variety of programs in an effort to keep senior citizens in their homes and out of institutional care. In an effort to boost utilization of these programs, this bill would require municipalities to send a second notice, in addition to the notice already mandated that is sent with or on senior citizens' tax bill. The second notification will be sent thirty days prior to the filing deadline for the tax exemptions.

Prior legislative history

2014: S.149A - Amend and Recommit to Aging/A.451A- Reported, Referred to Ways and Means 2013: S.149 - Referred to Aging/A.451 - Reported, Referred to Ways and Means 2012: S.1754-A - Notice of Committee Consideration Requested, Committee Discharged and Committed to Rules/A.541 - Held for Consideration in Ways & Means 2011: S.1754-A - Notice of Committee Consideration Requested, Committee Discharged and Committed to Housing, Construction & Community Development/A.541 - Reported, Referred to Ways & Means 2009-10: A.5640A - Referred to Ways and Means 2007-08: A.9940 - Referred to Social Services

Fiscal implications

To be determined.

Effective date

This act shall take effect immediately, provided that section two of this act shall apply to the 2014-2015 tax assessment rolls if an application for exemption is filed within 60 days of such effective date.