Bill Text: NY A05032 | 2017-2018 | General Assembly | Introduced

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Bill Title: Authorizes a local law or ordinance permitting late applications for school tax relief exemptions in certain circumstances.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-10-11 - enacting clause stricken [A05032 Detail]

Download: New_York-2017-A05032-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5032
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    February 6, 2017
                                       ___________
        Introduced  by M. of A. LOPEZ -- read once and referred to the Committee
          on Real Property Taxation
        AN ACT to amend the real property tax law, in relation to late  applica-
          tions for school tax relief exemptions
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision 6 of section 425 of the real property  tax  law
     2  is amended by adding a new paragraph (f) to read as follows:
     3    (f)  Notwithstanding paragraph (e) of this subdivision, a local law or
     4  ordinance may be adopted by the taxable district to provide that  appli-
     5  cations  for  exemptions  pursuant to this section may be filed with the
     6  assessor after the last  date  on  which  a  petition  with  respect  to
     7  complaints  of  assessment  may be filed, where failure to file a timely
     8  application resulted from: (i) a death of the applicant's spouse, child,
     9  parent, brother or sister; or (ii) an illness of the applicant or of the
    10  applicant's spouse, child, parent, brother  or  sister,  which  actually
    11  prevents  the applicant from filing on a timely basis, as certified by a
    12  licensed physician. If the assessor determines that the applicant  meets
    13  all eligibility standards otherwise prescribed pursuant to this section,
    14  the  applicant  shall  be entitled to a credit to be applied against the
    15  taxes levied by the district on the property equal to the  amount  which
    16  would  otherwise  have been received by the applicant if the application
    17  were filed in a timely manner. Such credit shall be applied in the  next
    18  fiscal year.
    19    § 2. This act shall take effect immediately and shall be applicable to
    20  assessment  rolls prepared on the basis of a taxable status date follow-
    21  ing the effective date of this act.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07722-01-7