Bill Text: NY A08951 | 2013-2014 | General Assembly | Introduced


Bill Title: Authorizes Ronald Epstein to file a late application for an enhanced STAR real property tax exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-03-04 - referred to real property taxation [A08951 Detail]

Download: New_York-2013-A08951-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         8951
                                 I N  A S S E M B L Y
                                     March 4, 2014
                                      ___________
       Introduced by M. of A. P. LOPEZ -- read once and referred to the Commit-
         tee on Real Property Taxation
       AN ACT to authorize Mr. Ronald Epstein to file a late application for an
         enhanced STAR real property tax exemption
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Notwithstanding any provision of the real property tax law,
    2  or any rule or regulation adopted pursuant thereto, the assessor of  the
    3  town  of  Saugerties,  is  hereby  authorized  to accept from Mr. Ronald
    4  Epstein, an application for an enhanced STAR real property tax exemption
    5  pursuant to section 425 of the real property tax law for  the  2013  tax
    6  roll.  If accepted, such application shall be reviewed as if it had been
    7  received on or before the applicable deadline for filing  such  applica-
    8  tions  established  for  such roll. If satisfied that Mr. Ronald Epstein
    9  would otherwise be entitled to such an exemption had the application for
   10  exemption been filed by the applicable deadline, the assessor, may grant
   11  exemption from applicable taxation by making any appropriate corrections
   12  to the subject roll. However, if an exemption is granted  subsequent  to
   13  the  payment  of  any  subject tax, the governing body or tax department
   14  may, in its sole discretion, provide for the refund of those taxes  paid
   15  and cancel taxes, fines, penalties or interest remaining unpaid.
   16    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD13007-01-3
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