What's happening
The bill requires a second notice about senior citizen property tax exemptions to be sent 30 days before the deadline and allows municipalities more flexibility in accepting late applications.
Why it matters
The bill increases the likelihood that eligible senior citizens are informed about property tax exemptions by mandating a second notification shortly before the application deadline, potentially reaching those who missed or overlooked the first notice.
By expanding the ability of municipalities (not just large counties) to accept late applications through local law or ordinance, the bill gives local governments more autonomy to help seniors who miss deadlines due to illness, confusion, or other barriers.
The retroactive application provision for recent tax years (if filed within 60 days of the bill’s enactment) could provide immediate financial relief to seniors who recently missed the deadline, potentially reducing their property tax burden without waiting another year.
This legislation aims to reduce administrative rigidity and increase participation in property tax relief programs for seniors, addressing common issues of awareness and accessibility in accessing government benefits.
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Who cares
Headline styles
Remind Seniors About Tax Breaks
Plain English, a few words. Used as the page title.
Sponsors
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History
- Referred to aging
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4974
2017-2018 Regular Sessions
IN SENATE
March 3, 2017
Introduced by Sen. DIAZ -- read twice and ordered printed, and when printed to be committed to the Committee on Aging
AN ACT to amend the real property tax law, in relation to a notice of exemption for senior citizens
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 4 of section 467 of the real property tax law, as amended by chapter 406 of the laws of 1995, is amended to read as follows:
4. Every municipal corporation in which such real property is located shall notify, or cause to be notified, each person owning residential real property in such municipal corporation of the provisions of this section. The provisions of this subdivision may be met by a notice or legend sent on or with each tax bill to such persons reading "You may be eligible for senior citizen tax exemptions. Senior citizens have until month.........., day......., year......, to apply for such exemptions. For information please call or write....," followed by the name, telephone number and/or address of a person or department selected by the municipal corporation to explain the provisions of this section. Each cooperative apartment corporation shall notify each tenant-stockholder thereof in residence of such provisions as set forth herein. Failure to notify, or cause to be notified any person who is in fact, eligible to receive the exemption provided by this section or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person. A second copy of the notice required by this subdivision shall be sent thirty days prior to the filing deadline.
§ 2. Subdivision 5-b of section 467 of the real property tax law, as added by chapter 571 of the laws of 1996, is amended to read as follows:
5-b. Notwithstanding the provisions of this section or any other provision of law, a [county with an annual taxable status date of Janu-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03493-02-7
S. 4974 2
ary first or January second and with a population of one million or more,] municipality may, at its option and by amendment or adoption of a local law or ordinance, authorize its assessor to accept applications for the exemption from real property taxes authorized pursuant to this section on a date later than such [county's] municipality's statutory deadline date for receiving applications for such exemption. Any application filed later than such statutory deadline date which is in compliance with such local law or ordinance amended or adopted pursuant to this subdivision and which meets all other necessary requirements for granting the exemption authorized by this section shall be deemed to have been timely filed prior to such statutory deadline date, and any individual or individuals for whom such an application has been filed shall be granted such exemption and shall receive such exemption on the assessment [roles] rolls prepared for such [county] municipality on the basis of the taxable status date immediately preceding the date such application was filed.
§ 3. This act shall take effect immediately, provided that section two of this act shall apply to the 2016-2017 tax assessment rolls if an application for exemption is filed within 60 days of such effective date.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
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
2016: S.471A - AMEND AND RECOMMIT TO AGING 2015: S.471- REFERRED TO AGING 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.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.