What's happening
This bill extends the 2020 application deadline for real property tax abatement and exemption programs to July 15, 2020, if local governments choose to do so.
Why it matters
Provides local government flexibility. By allowing municipal bodies to choose whether to extend the application deadline, the bill gives localities control to respond to community needs, particularly useful during disruptions like the COVID-19 pandemic.
Reduces risk of property owners missing out. Extending the deadline helps property owners who may have been unable to file for tax relief on time due to unforeseen circumstances, potentially preventing loss of important tax benefits.
Establishes clear correction and appeal processes. The bill sets out specific procedures for correcting tax rolls due to late applications and outlines how denied applicants can appeal, ensuring fairness and transparency for property owners.
Temporarily modifies standard legal procedures. By suspending certain sections of existing law for these appeals, the bill expedites review and resolution, which could lead to quicker relief for affected property owners.
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Who cares
Headline styles
Extend Tax Abatement Deadline
Plain English, a few words. Used as the page title.
Sponsors
History
- Substituted by S8122B
- Rules report cal.28
- Reported
- Reported referred to rules
- Reported referred to ways and means
- Print number 10241a
- Amend and recommit to real property taxation
- Referred to real property taxation
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Extend Property Tax Deadline
Signed by Governor · Sponsor Leroy Comrie
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
10241--A
IN ASSEMBLY
April 8, 2020
Introduced by M. of A. HYNDMAN -- read once and referred to the Committee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT in relation to extending the deadline for the filing of applications and renewal applications for real property tax abatement programs
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Notwithstanding any other provision of law, the deadline for the filing of applications and renewal applications due to be filed in calendar year 2020 for any real property tax abatement program or real property tax exemption programs provided by any municipal corporation in this state shall be extended to July 15, 2020 provided the governing body of such municipal corporation adopts a local law, ordinance or resolution providing therefor. Any changes to tentative or final assessment rolls or tax rolls resulting from such an extension will be treated as errors and corrected according to the procedures established in sections 552, 553, and 554 of the real property tax law.
§ 2. The assessor of a participating municipal corporation shall mail written notice of their denial of an exemption or abatement to the property owner and the participating municipal corporation. Where the assessor denied the exemption or abatement, the property owner may file a complaint with the board of assessment review within a time frame determined by the local law, ordinance or resolution passed by the municipal corporation. Such board shall reconvene within 45 days of receiving a complaint and upon ten days written notice to the property owner and assessor to hear the appeal and determine the matter, and shall mail written notice of its determination to the assessor and property owner. The provisions of article 5 of the real property tax law shall govern the review process to the extent practicable. For the purposes of this act, the applicant may commence within 30 days of service of a written determination of the appeal, a proceeding under title 1 of article 7 of the real property tax law, or, if applicable, under title 1-A of article 7 of the real property tax law. Sections 727 and 739 of the real property tax law shall not apply to proceedings commenced pursuant to this act.
§ 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15946-07-0
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.