Bill Text: NY A04753 | 2019-2020 | General Assembly | Introduced

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Bill Title: Authorizes the assessor to extend the filing deadline of a renewal application for an agricultural assessment after the taxable status date when good cause is shown for the failure to file the application by such date.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-01-08 - referred to agriculture [A04753 Detail]

Download: New_York-2019-A04753-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4753
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 5, 2019
                                       ___________
        Introduced by M. of A. LIFTON -- read once and referred to the Committee
          on Agriculture
        AN  ACT to amend the agriculture and markets law, in relation to author-
          izing the assessor to extend the filing deadline of a renewal applica-
          tion for an agricultural assessment after the taxable status date when
          good cause is shown for the failure to file the  application  by  such
          date
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision 1 of section 305 of the agriculture and markets
     2  law is amended by adding a new paragraph f to read as follows:
     3    f. Notwithstanding the provisions of paragraph a of this  subdivision,
     4  where a renewal application for an agricultural assessment authorized by
     5  this  section  has  not been filed on or before the taxable status date,
     6  and where the owner believes that good cause existed for the failure  to
     7  file  the renewal application by such date, the owner may, no later than
     8  the last day for paying taxes without  incurring  interest  or  penalty,
     9  submit a written request to the assessor asking him or her to extend the
    10  filing  deadline and approve the renewal application. Such request shall
    11  contain an explanation of why the deadline  was  missed,  and  shall  be
    12  accompanied  by  a renewal application, reflecting the facts and circum-
    13  stances as they existed on the taxable status  date.  The  assessor  may
    14  accept a late filing within a reasonable time after taxes are levied and
    15  approve the renewal application if he or she is satisfied that: (i) good
    16  cause  existed  for  the  failure to file the renewal application by the
    17  taxable status date; and (ii) the applicant is otherwise entitled to the
    18  agricultural assessment. The assessor shall mail notice of  his  or  her
    19  determination  to the owner. If the determination states that the asses-
    20  sor has approved the renewal application, he or she shall  thereupon  be
    21  authorized  and directed to correct the assessment roll accordingly, or,
    22  if another person has custody or control  of  the  assessment  roll,  to
    23  direct that person to make the appropriate corrections.
    24    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08673-01-9