Bill Text: NY S03785 | 2019-2020 | General Assembly | Introduced

New York Senate Bill 3785 (Prior Session Legislation)

Introduced

Bill Title: Provides a filing extension for the "enhanced" STAR exemption to initial applicants provided that such applicants have not been granted such extension before and such applicants are otherwise entitled to the exemption.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO AGING [S03785 Detail]

Download: New_York-2019-S03785-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                          3785
                               2019-2020 Regular Sessions
                    IN SENATE
                                    February 14, 2019
                                       ___________
        Introduced  by  Sen.  GRIFFO -- read twice and ordered printed, and when
          printed to be committed to the Committee on Aging
        AN ACT to amend the real property tax law, in relation  to  providing  a
          filing  extension for the "enhanced" STAR exemption to eligible appli-
          cants
          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 (a-3) to read as follows:
     3    (a-3) Notwithstanding any provision of law to the contrary,  where  an
     4  initial  application  for  the  "enhanced"  STAR exemption authorized by
     5  subdivision four of this section has not been filed  on  or  before  the
     6  taxable  status  date,  and  the  applicant is otherwise entitled to the
     7  exemption, such applicant shall be granted a one-time extension  of  the
     8  filing  deadline.  The  applicant  shall submit a written request to the
     9  commissioner asking him or her to extend the filing deadline  and  grant
    10  the exemption. The commissioner shall grant the exemption if the commis-
    11  sioner  is  satisfied  that  (i) the applicant has not been granted such
    12  extension before and (ii) the applicant is  otherwise  entitled  to  the
    13  exemption.  The  commissioner  shall  mail notice of his or her determi-
    14  nation to such owner and the assessor. If the determination states  that
    15  the commissioner has granted the exemption, the assessor shall thereupon
    16  be  authorized  and directed to correct the assessment roll accordingly,
    17  or, if another person has custody or control of the assessment roll,  to
    18  direct   that  person  to  make  the  appropriate  corrections.  If  the
    19  correction is not made before school taxes are levied,  the  failure  to
    20  take  the  exemption into account in the computation of the tax shall be
    21  deemed a "clerical error" for purposes of title three of article five of
    22  this chapter, and shall be corrected accordingly.
    23    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00549-01-9