What's happening
This bill extends the 2020 application deadline for real property tax abatement and exemption programs to July 15, 2020.
Why it matters
Gives property owners more time to apply for or renew property tax abatements/exemptions in 2020. , which could help those facing paperwork delays or disruptions (such as those caused by emergencies like the COVID-19 pandemic) avoid losing valuable tax benefits.
Requires local governments to actively opt in by passing their own laws or resolutions. to implement the deadline extension, meaning the relief is not automatic and depends on local action.
Establishes a process for property owners to appeal if their application is denied. , including a clear timeline for complaints, board hearings, and further legal review, which offers more procedural fairness and transparency in the appeals process.
Mandates correction of tax rolls to address changes resulting from the new deadline. , ensuring that errors caused by the extension can be officially fixed—potentially preventing over- or under-taxation due to late applications.
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Who cares
Property owners seeking tax exemptions or abatements
The bill would extend 2020 application and renewal deadlines to July 15, 2020, in municipalities that opt in, and provide a process to appeal denials.
Municipal governing bodies
They would decide whether to authorize the extension by local law, ordinance or resolution and set the deadline for complaints challenging denials.
Municipal assessors
They would have to mail denial notices to property owners and participating municipalities and handle resulting assessment or tax roll changes through statutory error-correction procedures.
Boards of assessment review
They would have to reconvene within 45 days of receiving a complaint, give property owners and assessors ten days’ written notice, and mail their determinations.
Headline styles
Extend Property Tax Deadline
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 14
History
- Signed chap.92
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.28
- Substituted for A10241A
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 62–0
- Ordered to third reading cal.643
- Reported and committed to rules
- Committee discharged and committed to local government
Show 5 earlier actions
- Print number 8122b
- Amend and recommit to cities
- Print number 8122a
- Amend (t) and recommit to cities
- Referred to cities
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 Tax Abatement Deadline
Assembly Floor Calendar · Sponsor Alicia Hyndman
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8122--B
IN SENATE
March 23, 2020
Introduced by Sens. COMRIE, GOUNARDES, HOYLMAN, KRUEGER -- read twice and ordered printed, and when printed to be committed to the Committee on Cities -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15946-06-0
S. 8122--B 2
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.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act in relation to extending the deadline for the filing of applica- tions and renewal applications for real property tax abatement programs
Purpose
To reasonably and responsibly protect the general public-and real prop- erty tax abatement filers-by extending, at local option, the deadline by three months due to the effects of the coronavirus disease (COVID-19).
Summary of provisions
Section 1 provides municipalities with blanket authorization to extend filing deadlines to July 15, 2020; provided they pass a local law.
Section 2 provides notice requirements and appeal process. Section 3 provides an effective date.
Justification
COVID-l9 has virtually shut down the normal order of business as we know it. This includes gatherings of people at workshops, seminars and in person visits to offices to normally assist people navigating technical matters. Filling out real property tax abatement application/renewal documents is a complex process, and recently a number of events and opportunities had to be cancelled where individuals would receive one- on-one attention for NYC DOF-related matters; furthermore, many seniors are choosing to self-quarantine. Given the myriad of factors and these extraordinary times, a three-month extension is warranted and the amended version of this bill applies the principle statewide at local option.
Legislative history
New bill.
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.