Improve Tax Help for Seniors

Section 1. Section 467-b of the real property tax law is amended by adding three new subdivisions 11, 12 and 13 to read as follows:

11. An entity that administers the tax abatement program pursuant to this section shall implement and administer a program that develops outreach initiatives to identify individuals who meet the eligibility criteria for the tax abatement program who are not participating in the program and ensure that they have information regarding the tax abatement program. Such outreach program may include, but shall not be limited to, mailings, advertisements, public service announcements, literature dissemination, internet technology, social media, community outreach, and partnerships with other municipal entities and agencies. An entity that administers the tax abatement program may consult with any other person or entity deemed pertinent to develop the outreach initiative.

12. Any municipality that adopts a local law, resolution, or ordinance pursuant to subdivision two of this section shall develop a program to allow applicants and participants to ascertain the status of any tax abatement or the status of any form that has been filed by such applicant or participant on the applicant or participant's behalf pursuant to this section. Such program shall include provisions to ensure that applicants and participants whose primary language is not English, who may have communication restrictions due to partial or total blindness,

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD06951-01-7

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deafness, speech impediment, or cognitive impairment, and/or who lack access to the internet may ascertain such status.

13. a. Within ten days of receiving any form for application, renewal, or adjustment of abatement for the tax abatement program, a letter acknowledging receipt of such form shall be sent to the applicant. Such letter shall include the date the form was received.

b. Within thirty days of the receipt of an application or renewal application from an applicant, the entity that administers the tax abatement program shall approve the application or renewal application for the tax abatement program, deny the application or renewal application for the tax abatement program, or request further information or documentation from the applicant. If a request is made for further information or documentation, the entity that administers the tax abatement program shall have fifteen days after such information or documentation requested is received by the entity to either approve or deny the application or renewal application.

c. Within thirty days of the receipt of any form other than an application or renewal application form from an applicant, the entity that administers the program shall act on such form.

d. Within ten days of approving or rejecting an application or renewal application pursuant to paragraph b of this subdivision or acting upon any other form pursuant to paragraph c of this subdivision, a written notification shall be sent to the individual who made such application or renewal application or sent such form. Such written notification shall include the action taken by the entity administering the tax abatement program, the date such action was taken, what recourse is available should the individual be dissatisfied with such action, and how to pursue the recourse available.

§ 2. This act shall take effect immediately, provided, however, that the amendments to section 467-b of the real property tax law made by section one of this act shall not affect the expiration of such section and shall be deemed to expire therewith.