What's happening
This bill allows local governments to permit late filing of applications for senior citizen school tax exemptions until January 10 of the following year.
Why it matters
Expands Local Flexibility. The bill gives cities, towns, villages, and counties the power to decide whether to allow late applications for senior citizen school tax exemptions, increasing local control over tax relief administration.
Removes Strict Hardship Criteria. Previously, late filings were only allowed due to specific hardships (such as the death or illness of close family members). This bill eliminates those requirements, potentially making it easier for more seniors to qualify even if they simply missed the deadline.
Extends Application Window. The new law would allow eligible property owners to file for exemptions until January 10 of the following year, giving seniors additional time to apply and possibly preventing inadvertent loss of tax benefits due to missed deadlines.
May Reduce Financial Stress for Seniors. By making it easier to obtain exemptions, the bill could help more seniors stay in their homes by reducing their school tax burden, especially for those who may face challenges with paperwork or deadlines.
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Who cares
Headline styles
Allow Late STAR Applications
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to real property taxation
- Referred to real property taxation
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3358
2019-2020 Regular Sessions
IN ASSEMBLY
January 29, 2019
Introduced by M. of A. ENGLEBRIGHT -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to applications for the enhanced school tax relief exemption for real property taxes
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph (e) of subdivision 6 of section 425 of the real property tax law, as amended by chapter 531 of the laws of 2006, is amended to read as follows:
(e) Except in the city of New York, notwithstanding the provisions of paragraph (a) of this subdivision, [an application for such exemption may be filed with the assessor after the appropriate taxable status date but not later than the last date on which a petition with respect to complaints of assessment may be filed, where failure to file a timely application resulted from: (i) a death of the applicant's spouse, child, parent, brother or sister; or (ii) an illness of the applicant or of the applicant's spouse, child, parent, brother or sister, which actually prevents the applicant from filing on a timely basis, as certified by a licensed physician. The assessor shall approve or deny such application as if it had been filed on or before the taxable status date] the local governing body of a city, town, village or county having the power to assess may adopt a local law authorizing the assessor or assessors of such city, town, village or county to accept applications for the basic exemption and the enhanced exemption for senior citizens authorized pursuant to this section after the taxable status date for such city, town, village or county. Such local law shall provide that in the event the owner, or all of the owners, of property fail to file the application required pursuant to this section on or before such taxable status date, such owner or owners may file the application, executed as if such application had been filed on or before such taxable status date, with the assessor on or before January tenth of the following year.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06997-01-9
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.