Bill Text: NY S03810 | 2009-2010 | General Assembly | Introduced
Bill Title: Relates to creating a senior school tax freeze exemption for school tax purposes for certain persons sixty-five years of age or older, who have resided in New York state for at least thirty years and do not have any children enrolled in the school district.
Spectrum: Partisan Bill (Republican 9-0)
Status: (Introduced - Dead) 2010-05-17 - REPORTED AND COMMITTED TO CODES [S03810 Detail]
Download: New_York-2009-S03810-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 3810 2009-2010 Regular Sessions I N S E N A T E April 1, 2009 ___________ Introduced by Sens. FLANAGAN, DeFRANCISCO, HANNON, LARKIN, LIBOUS, PADA- VAN, RANZENHOFER, SEWARD -- 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 creating a senior citizen school tax freeze exemption for school tax purposes for certain persons sixty-five years of age or over THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. The real property tax law is amended by adding a new 2 section 467-g to read as follows: 3 S 467-G. SENIOR CITIZEN SCHOOL TAX FREEZE EXEMPTION. 1. (A) NOTWITH- 4 STANDING ANY INCONSISTENT PROVISION OF SECTION FOUR HUNDRED SIXTY-SEVEN 5 OF THIS TITLE OR ANY OTHER PROVISION OF LAW, REAL PROPERTY OWNED BY ONE 6 OR MORE PERSONS EACH OF WHOM IS SIXTY-FIVE YEARS OF AGE OR OVER, OR REAL 7 PROPERTY OWNED BY HUSBAND AND WIFE OR BY SIBLINGS, ONE OF WHOM IS 8 SIXTY-FIVE YEARS OF AGE OR OVER AND THE YOUNGEST OWNER IS AT LEAST 9 SIXTY-TWO YEARS OF AGE; SUCH PERSONS HAVING RESIDED IN THE SAME SCHOOL 10 DISTRICT FOR AT LEAST THIRTY YEARS AND DO NOT HAVE ANY CHILDREN ENROLLED 11 IN SUCH SCHOOL DISTRICT; AND SUCH PERSONS HAVING MET THE INCOME ELIGI- 12 BILITY STANDARDS AS SET FORTH IN PARAGRAPH (B) OF SUBDIVISION FOUR OF 13 SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE, SHALL BE EXEMPT FROM 14 TAXATION BY ANY MUNICIPAL CORPORATION FOR SCHOOL PURPOSES IN ACCORDANCE 15 WITH THIS SUBDIVISION. 16 (B) FOR ANY PERSON WHO OTHERWISE QUALIFIES UNDER PARAGRAPH (A) OF THIS 17 SUBDIVISION, THE AMOUNT OF TAXES SUCH PERSON PAID IN THE YEAR IN WHICH 18 THEY ATTAINED THE AGE OF SIXTY-FIVE YEARS SHALL BE ESTABLISHED AS THE 19 TAXPAYER'S BASE AMOUNT, AND SUCH BASE AMOUNT SHALL NOT BE INCREASED FOR 20 THE REMAINDER OF SUCH PERSON'S OWNERSHIP OF THE REAL PROPERTY. SUCH 21 AMOUNT SHALL BE SUBJECT TO THE FOLLOWING ANNUAL EXEMPTIONS: EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06688-01-9 S. 3810 2 1 NUMBER OF YEARS AFTER QUALIFYING AMOUNT OF EXEMPTION 2 FOR REAL PROPERTY TAX FREEZE 3 1 YEAR 10% OF THE TAXPAYER'S BASE AMOUNT 4 2 YEARS 20% OF THE TAXPAYER'S BASE AMOUNT 5 3 YEARS 30% OF THE TAXPAYER'S BASE AMOUNT 6 4 YEARS 40% OF THE TAXPAYER'S BASE AMOUNT 7 5 YEARS 50% OF THE TAXPAYER'S BASE AMOUNT 8 6 YEARS 60% OF THE TAXPAYER'S BASE AMOUNT 9 7 YEARS 70% OF THE TAXPAYER'S BASE AMOUNT 10 8 YEARS 80% OF THE TAXPAYER'S BASE AMOUNT 11 9 YEARS 90% OF THE TAXPAYER'S BASE AMOUNT 12 10 YEARS AND EVERY YEAR THEREAFTER 100% OF THE TAXPAYER'S BASE AMOUNT 13 2. APPLICABILITY AND INCOME ELIGIBILITY. ALL OF THE PROVISIONS OF 14 SECTION FOUR HUNDRED SIXTY-SEVEN OF THIS TITLE APPLICABLE TO THE GRANT- 15 ING OF EXEMPTIONS FOR GENERAL, COUNTY, CITY, TOWN OR VILLAGE PURPOSES 16 INSOFAR AS SUCH PROVISIONS ARE NOT INCONSISTENT WITH THE PROVISIONS OF 17 THIS SECTION SHALL BE APPLICABLE TO THE EFFECTUATING OF THE EXEMPTION 18 PROVIDED IN THIS SECTION; PROVIDED HOWEVER, THE INCOME ELIGIBILITY LEVEL 19 APPLICABLE TO THE EFFECTUATING OF THE EXEMPTION FOR SCHOOL PURPOSES 20 PROVIDED IN THIS SECTION SHALL BE IN ACCORDANCE WITH PARAGRAPH (B) OF 21 SUBDIVISION FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE. 22 3. QUALIFICATION. (A) TO QUALIFY FOR EXEMPTION PURSUANT TO THIS 23 SECTION, THE PROPERTY MUST BE A ONE, TWO OR THREE FAMILY RESIDENCE, A 24 FARM DWELLING OR RESIDENTIAL PROPERTY HELD IN CONDOMINIUM OR COOPERATIVE 25 FORM OF OWNERSHIP. IF THE PROPERTY IS NOT AN ELIGIBLE TYPE OF PROPERTY, 26 BUT A PORTION OF THE PROPERTY IS PARTIALLY USED BY THE OWNER AS A PRIMA- 27 RY RESIDENCE, THAT PORTION WHICH IS SO USED SHALL BE ENTITLED TO THE 28 EXEMPTION PROVIDED BY THIS SECTION; PROVIDED THAT IN NO EVENT SHALL THE 29 EXEMPTION EXCEED THE ASSESSED VALUE ATTRIBUTABLE TO THAT PORTION. 30 (B) PRIMARY RESIDENCE. THE PROPERTY MUST SERVE AS THE PRIMARY RESI- 31 DENCE OF ONE OR MORE OF THE OWNERS THEREOF. 32 (C) TRUSTS. IF LEGAL TITLE TO THE PROPERTY IS HELD BY ONE OR MORE 33 TRUSTEES, THE BENEFICIAL OWNER OR OWNERS SHALL BE DEEMED TO OWN THE 34 PROPERTY FOR PURPOSES OF THIS SUBDIVISION. 35 (D) FARM DWELLINGS NOT OWNED BY THE RESIDENT. (I) IF LEGAL TITLE TO 36 THE FARM DWELLING IS HELD BY AN S-CORPORATION OR BY A C-CORPORATION, THE 37 EXEMPTION SHALL BE GRANTED IF THE PROPERTY SERVES AS THE PRIMARY RESI- 38 DENCE OF A SHAREHOLDER OF SUCH CORPORATION. 39 (II) IF THE LEGAL TITLE TO THE FARM DWELLING IS HELD BY A PARTNERSHIP, 40 THE EXEMPTION SHALL BE GRANTED IF THE PROPERTY SERVES AS THE PRIMARY 41 RESIDENCE OF ONE OR MORE OF THE PARTNERS. 42 (III) ANY INFORMATION DEEMED NECESSARY TO ESTABLISH SHAREHOLDER OR 43 PARTNER STATUS FOR ELIGIBILITY PURPOSES SHALL BE CONSIDERED CONFIDENTIAL 44 AND EXEMPT FROM THE FREEDOM OF INFORMATION LAW. 45 4. LEVY OF TAXES. (A) DETERMINATION OF TAXES DUE. THE AMOUNT OF TAXES 46 TO BE LEVIED FOR ANY SCHOOL YEAR SHALL BE DETERMINED WITHOUT REGARD TO 47 THE FACT THAT STATE AID WILL BE PAYABLE PURSUANT TO THIS SECTION. IN 48 ADDITION, THE TAX RATE FOR ANY SCHOOL YEAR SHALL BE DETERMINED AS IF NO 49 PARCELS WERE EXEMPT FROM TAXATION PURSUANT TO THIS SECTION. HOWEVER, THE 50 TAX RATE SO DETERMINED SHALL BE APPLIED TO THE TAXABLE ASSESSED VALUE OF 51 EACH PARCEL AFTER ACCOUNTING FOR ALL APPLICABLE EXEMPTIONS, INCLUDING 52 THE EXEMPTION AUTHORIZED BY THIS SECTION. 53 (B) TAX SAVINGS. THE TAX SAVINGS FOR EACH PARCEL RECEIVING THE 54 EXEMPTION AUTHORIZED BY THIS SECTION SHALL BE COMPUTED BY SUBTRACTING 55 THE AMOUNT ACTUALLY LEVIED AGAINST THE PARCEL FROM THE AMOUNT THAT WOULD 56 HAVE BEEN LEVIED IF NOT FOR THE EXEMPTION. A STATEMENT SHALL THEN BE S. 3810 3 1 PLACED ON THE TAX BILL FOR THE PARCEL IN SUBSTANTIALLY THE FOLLOWING 2 FORM: "YOUR TAX SAVINGS THIS YEAR RESULTING FROM THE NEW YORK STATE 3 SENIOR CITIZEN SCHOOL TAX FREEZE PROGRAM IS $_________." 4 (C) STATE AID. (I) THE TOTAL TAX SAVINGS DULY PROVIDED BY EACH SCHOOL 5 DISTRICT PURSUANT TO THIS SECTION SHALL BE A STATE CHARGE, WHICH SHALL 6 BE PAYABLE AS PROVIDED HEREIN. 7 (II) A SCHOOL DISTRICT SEEKING STATE AID PURSUANT TO THIS SECTION 8 SHALL SUBMIT AN APPLICATION THEREFOR TO THE STATE BOARD. THE APPLICATION 9 SHALL INCLUDE SUCH INFORMATION AS THE STATE BOARD SHALL REQUIRE. 10 (III) UPON APPROVING AN APPLICATION FOR STATE AID PURSUANT TO THIS 11 SECTION, THE STATE BOARD SHALL COMPUTE AND CERTIFY TO THE COMMISSIONER 12 OF EDUCATION THE AMOUNTS PAYABLE TO THE SCHOOL DISTRICT. SUCH STATE AID 13 SHALL BE PAYABLE UPON THE AUDIT AND WARRANT OF THE STATE COMPTROLLER 14 FROM VOUCHERS CERTIFIED AND APPROVED BY THE COMMISSIONER OF EDUCATION. 15 (IV) THE STATE BOARD MAY AUDIT AN APPLICATION FOR STATE AID PURSUANT 16 TO THIS SECTION WITHIN ONE YEAR AFTER AUTHORIZING PAYMENT THEREON. IF 17 THE STATE BOARD SHOULD DISCOVER THAT A SCHOOL DISTRICT HAS RECEIVED A 18 GREATER OR LESSER AMOUNT OF SUCH AID THAN IT SHOULD HAVE RECEIVED, THE 19 STATE BOARD SHALL SO NOTIFY THE SCHOOL DISTRICT, AND SHALL CAUSE THE 20 NEXT PAYMENT OF SUCH AID TO THE SCHOOL DISTRICT TO BE ADJUSTED ACCORD- 21 INGLY. 22 (V) WHEN AN IMPROPERLY GRANTED EXEMPTION HAS BEEN REVOKED IN THE 23 MANNER PROVIDED BY SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE, THE 24 AID PAYABLE TO THE SCHOOL DISTRICT PURSUANT TO THIS SECTION SHALL BE 25 REDUCED BY THE AMOUNT OF THE TAXES ATTRIBUTABLE TO THE REVOKED 26 EXEMPTION. 27 (D) INSTALLMENT PAYMENTS. WHEN SCHOOL TAXES ARE PAYABLE IN INSTALL- 28 MENTS PURSUANT TO LAW, THE TAX SAVINGS PROVIDED BY THIS SECTION SHALL BE 29 APPLIED PROPORTIONALLY AGAINST THE RESPECTIVE INSTALLMENTS. 30 (E) UNTIMELY PAYMENT OF TAXES. (I) WHEN TAXES ON A PROPERTY RECEIVING 31 THE EXEMPTION AUTHORIZED BY THIS SECTION ARE NOT PAID IN A TIMELY 32 MANNER, INTEREST, PENALTIES AND ANY OTHER APPLICABLE CHARGES SHALL BE 33 IMPOSED ONLY AGAINST THE BALANCE DUE AFTER THE TAX SAVINGS PROVIDED BY 34 THIS SECTION HAVE BEEN DEDUCTED FROM THE TAXES OWED. 35 (II) WHEN A COUNTY, CITY OR TOWN IS REQUIRED BY SECTION THIRTEEN 36 HUNDRED THIRTY OR THIRTEEN HUNDRED THIRTY-TWO OF THIS CHAPTER, OR BY ANY 37 OTHER GENERAL OR SPECIAL LAW, TO MAKE A PAYMENT TO A SCHOOL DISTRICT ON 38 ACCOUNT OF UNPAID SCHOOL TAXES, THE TAX SAVINGS PROVIDED BY THIS SECTION 39 SHALL BE DEDUCTED FROM THE AMOUNT SO PAYABLE. 40 5. NOTICE REQUIREMENT. (A) GENERALLY. EVERY SCHOOL DISTRICT SHALL 41 NOTIFY, OR CAUSE TO BE NOTIFIED, EACH PERSON OWNING RESIDENTIAL REAL 42 PROPERTY IN THE SCHOOL DISTRICT OF THE PROVISIONS OF THIS SECTION. THE 43 PROVISIONS OF THIS SUBDIVISION MAY BE MET BY A NOTICE SENT TO SUCH 44 PERSONS IN SUBSTANTIALLY THE FOLLOWING FORM: "RESIDENTIAL REAL PROPERTY 45 MAY QUALIFY FOR A SENIOR CITIZEN SCHOOL TAX FREEZE EXEMPTION FROM SCHOOL 46 DISTRICT TAXES UNDER THE NEW YORK STATE SENIOR CITIZEN SCHOOL TAX FREEZE 47 PROGRAM. TO RECEIVE SUCH EXEMPTION, OWNERS OF QUALIFYING PROPERTY MUST 48 FILE AN APPLICATION WITH THEIR LOCAL ASSESSOR ON OR BEFORE THE APPLICA- 49 BLE TAXABLE STATUS DATE. FOR FURTHER INFORMATION, PLEASE CONTACT YOUR 50 LOCAL ASSESSOR." 51 (B) THIRD PARTY NOTICE. A SENIOR CITIZEN ELIGIBLE FOR THE EXEMPTION 52 MAY REQUEST THAT A NOTICE BE SENT TO AN ADULT THIRD PARTY. SUCH REQUEST 53 SHALL BE MADE ON A FORM PRESCRIBED BY THE STATE BOARD AND SHALL BE 54 SUBMITTED TO THE ASSESSOR OF THE ASSESSING UNIT IN WHICH THE ELIGIBLE 55 TAXPAYER RESIDES NO LATER THAN SIXTY DAYS BEFORE THE FIRST TAXABLE 56 STATUS DATE TO WHICH IT IS TO APPLY. SUCH FORM SHALL PROVIDE A SECTION S. 3810 4 1 WHEREBY THE DESIGNATED THIRD PARTY SHALL CONSENT TO SUCH DESIGNATION. 2 SUCH REQUEST SHALL BE EFFECTIVE UPON RECEIPT BY THE ASSESSOR. THE ASSES- 3 SOR SHALL MAINTAIN A LIST OF ALL ELIGIBLE PROPERTY OWNERS WHO HAVE 4 REQUESTED NOTICES PURSUANT TO THIS PARAGRAPH. 5 (C) NOTICE NOT MAILED OR RECEIVED. FAILURE TO MAIL ANY NOTICE REQUIRED 6 BY THIS SUBDIVISION, OR THE FAILURE OF A PARTY TO RECEIVE SAME, SHALL 7 NOT AFFECT THE VALIDITY OF THE LEVY, COLLECTION, OR ENFORCEMENT OF TAXES 8 ON PROPERTY OWNED BY SUCH PERSON, OR IN THE CASE OF A THIRD PARTY 9 NOTICE, ON PROPERTY OWNED BY THE SENIOR CITIZEN. 10 6. APPLICATION PROCEDURE. (A) GENERALLY. ALL OWNERS OF THE PROPERTY 11 WHO PRIMARILY RESIDE THEREON MUST JOINTLY FILE AN APPLICATION FOR 12 EXEMPTION WITH THE ASSESSOR ON OR BEFORE THE APPROPRIATE TAXABLE STATUS 13 DATE. SUCH APPLICATION MAY BE FILED BY MAIL IF IT IS ENCLOSED IN A POST- 14 PAID ENVELOPE PROPERLY ADDRESSED TO THE APPROPRIATE ASSESSOR, DEPOSITED 15 IN A POST OFFICE OR OFFICIAL DEPOSITORY UNDER THE EXCLUSIVE CARE OF THE 16 UNITED STATES POSTAL SERVICE, AND POSTMARKED BY THE UNITED STATES POSTAL 17 SERVICE ON OR BEFORE THE APPLICABLE TAXABLE STATUS DATE. EACH SUCH 18 APPLICATION SHALL BE MADE ON A FORM PRESCRIBED BY THE STATE BOARD, WHICH 19 SHALL REQUIRE THE APPLICANT OR APPLICANTS TO AGREE TO NOTIFY THE ASSES- 20 SOR IF THEIR PRIMARY RESIDENCE CHANGES WHILE THEIR PROPERTY IS RECEIVING 21 THE EXEMPTION. THE ASSESSOR SHALL REQUEST THAT PROOF OF RESIDENCY BE 22 SUBMITTED WITH THE APPLICATION. 23 (B) FINAL DATE FOR EXEMPTION APPLICATION IN THE CITY OF NEW YORK. 24 NOTWITHSTANDING THE PROVISIONS OF THIS SECTION OR ANY OTHER PROVISION OF 25 LAW, IN THE CITY OF NEW YORK, APPLICATIONS FOR THE EXEMPTION AUTHORIZED 26 PURSUANT TO THIS SECTION SHALL BE CONSIDERED TIMELY FILED IF THEY ARE 27 FILED ON OR BEFORE THE FIFTEENTH DAY OF MARCH OF THE APPROPRIATE YEAR 28 AND IN SUCH CITY ALL REFERENCES IN THIS SECTION TO TAXABLE STATUS DATE 29 SHALL BE DEEMED TO REFER TO THE FIFTEENTH DAY OF MARCH OF THE APPROPRI- 30 ATE YEAR. 31 (C) APPROVAL OR DENIAL OF APPLICATION. IF THE ASSESSOR IS SATISFIED 32 THAT THE APPLICANT OR APPLICANTS ARE ENTITLED TO AN EXEMPTION PURSUANT 33 TO THIS SECTION, HE OR SHE SHALL APPROVE THE APPLICATION AND SUCH REAL 34 PROPERTY SHALL THEREAFTER BE EXEMPT FROM SCHOOL DISTRICT TAXATION AS 35 PROVIDED HEREIN. IF THE ASSESSOR DETERMINES THAT THE APPLICANT OR APPLI- 36 CANTS ARE NOT ENTITLED TO AN EXEMPTION PURSUANT TO THIS SECTION, HE OR 37 SHE SHALL, NOT LATER THAN TEN DAYS PRIOR TO THE DATE FOR HEARING 38 COMPLAINTS IN RELATION TO ASSESSMENTS, MAIL TO EACH APPLICANT NOT ENTI- 39 TLED TO THE EXEMPTION A NOTICE OF DENIAL OF THAT APPLICATION FOR THE 40 EXEMPTION HEREIN FOR THAT YEAR; EXCEPT THAT IN THE CITY OF NEW YORK, 41 SUCH NOTICE SHALL BE MAILED NOT LATER THAN THIRTY DAYS PRIOR TO THE 42 FINAL DATE FOR FILING AN ASSESSMENT APPEAL AS SET FORTH IN PARAGRAPH (D) 43 OF THIS SUBDIVISION. THE NOTICE OF DENIAL SHALL SPECIFY EACH REASON FOR 44 SUCH DENIAL AND SHALL BE SENT ON A FORM PRESCRIBED BY THE STATE BOARD. 45 FAILURE TO MAIL ANY SUCH NOTICE OF DENIAL OR THE FAILURE OF ANY PERSON 46 TO RECEIVE SUCH NOTICE SHALL NOT PREVENT THE LEVY, COLLECTION AND 47 ENFORCEMENT OF THE TAXES ON PROPERTY OWNED BY SUCH PERSON. 48 (D) FINAL DATE FOR FILING ASSESSMENT APPEAL IN THE CITY OF NEW YORK. 49 NOTWITHSTANDING ANY OTHER PROVISION OF LAW, IN THE CITY OF NEW YORK, THE 50 FINAL DATE FOR FILING AN ASSESSMENT APPEAL WITH RESPECT TO THE DENIAL OF 51 APPLICATIONS PURSUANT TO THIS SECTION ONLY SHALL BE THE THIRTY-FIRST DAY 52 OF MAY OF THE APPROPRIATE YEAR. WITH RESPECT TO ASSESSMENT APPEALS FILED 53 PURSUANT TO THIS PARAGRAPH AFTER THE FINAL DATE FOR FILING AN ASSESSMENT 54 APPEAL AS SET FORTH IN CHAPTER SEVEN OF THE NEW YORK CITY CHARTER, THE 55 ONLY ISSUES THAT WILL BE DETERMINED BY THE TAX COMMISSION ARE THOSE THAT S. 3810 5 1 RELATE TO THE DENIAL OF AN APPLICATION FOR EXEMPTION PURSUANT TO THIS 2 SECTION. 3 (E) PRIOR YEAR ASSESSMENT ROLLS. (I) WHERE SCHOOL DISTRICT TAXES ARE 4 LEVIED UPON PRIOR YEAR ASSESSMENT ROLLS, THE ASSESSING UNIT MAY ADOPT A 5 LOCAL LAW ALLOWING SENIOR CITIZEN SCHOOL TAX FREEZE EXEMPTION APPLICA- 6 TIONS FOR EACH SCHOOL YEAR TO BE SUBMITTED ON OR BEFORE THE TAXABLE 7 STATUS DATE OF THE CURRENT YEAR'S ASSESSMENT ROLL. SUCH LOCAL LAW SHALL 8 APPLY TO ASSESSMENT ROLLS BASED UPON TAXABLE STATUS DATES OCCURRING ON 9 OR AFTER THE EFFECTIVE DATE OF SUCH LOCAL LAW AND SHALL REMAIN APPLICA- 10 BLE THEREAFTER UNLESS AND UNTIL IT SHOULD BE REPEALED OR RESCINDED. 11 (II) WHEN SUCH A LOCAL LAW IS IN EFFECT THE ELIGIBILITY OF PROPERTY 12 FOR A SENIOR CITIZEN SCHOOL TAX FREEZE EXEMPTION FOR A SCHOOL YEAR SHALL 13 BE BASED UPON THE CONDITION OF THE PROPERTY AS OF THE TAXABLE STATUS 14 DATE OF THE PRIOR YEAR'S ASSESSMENT ROLL, AND THE OWNERSHIP OF THE PROP- 15 ERTY AS OF THE TAXABLE STATUS DATE OF THE CURRENT YEAR'S ASSESSMENT 16 ROLL. WHEN A SENIOR CITIZEN SCHOOL TAX FREEZE APPLICATION IS APPROVED, 17 THE PRIOR YEAR'S ASSESSMENT ROLL SHALL BE REVISED ACCORDINGLY. WHEN A 18 SENIOR CITIZEN SCHOOL TAX FREEZE APPLICATION IS DENIED, THE APPLICANT 19 MAY SEEK ADMINISTRATIVE AND JUDICIAL REVIEW OF THE DENIAL, SUBJECT TO 20 THE SAME TIMING CONSTRAINTS THAT APPLY TO PERSONS SEEKING REVIEW OF 21 ASSESSMENTS APPEARING ON THE CURRENT YEAR'S ASSESSMENT ROLL. 22 (III) FOR PURPOSES OF THIS PARAGRAPH, THE TERM "CURRENT YEAR'S ASSESS- 23 MENT ROLL" MEANS THE FINAL ASSESSMENT ROLL WHICH IS REQUIRED BY LAW TO 24 BE COMPLETED IN THE CALENDAR YEAR THAT CONTAINS THE FIRST DAY OF THE 25 SCHOOL YEAR IN QUESTION, AND THE TERM "PRIOR YEAR'S ASSESSMENT ROLL" 26 MEANS THE FINAL ASSESSMENT ROLL WHICH WAS REQUIRED BY LAW TO BE 27 COMPLETED IN THE CALENDAR YEAR IMMEDIATELY PRECEDING THE CALENDAR YEAR 28 THAT CONTAINS THE FIRST DAY OF THE SCHOOL YEAR IN QUESTION. 29 (F) EXCEPT IN THE CITY OF NEW YORK, NOTWITHSTANDING THE PROVISIONS OF 30 PARAGRAPH (A) OF THIS SUBDIVISION, AN APPLICATION FOR SUCH EXEMPTION MAY 31 BE FILED WITH THE ASSESSOR AFTER THE APPROPRIATE TAXABLE STATUS DATE BUT 32 NOT LATER THAN THE LAST DATE ON WHICH A PETITION WITH RESPECT TO 33 COMPLAINTS OF ASSESSMENT MAY BE FILED, WHERE FAILURE TO FILE A TIMELY 34 APPLICATION RESULTED FROM: (I) A DEATH OF THE APPLICANT'S SPOUSE, CHILD, 35 PARENT, BROTHER OR SISTER; OR (II) AN ILLNESS OF THE APPLICANT OR OF THE 36 APPLICANT'S SPOUSE, CHILD, PARENT, BROTHER OR SISTER, WHICH ACTUALLY 37 PREVENTS THE APPLICANT FROM FILING ON A TIMELY BASIS, AS CERTIFIED BY A 38 LICENSED PHYSICIAN. THE ASSESSOR SHALL APPROVE OR DENY SUCH APPLICATION 39 AS IF IT HAD BEEN FILED ON OR BEFORE THE TAXABLE STATUS DATE. 40 7. ENTRY ON ASSESSMENT ROLL. (A) THE ASSESSED VALUE OF ANY EXEMPTION 41 GRANTED PURSUANT TO THIS SECTION SHALL BE ENTERED BY THE ASSESSOR ON THE 42 ASSESSMENT ROLL WITH THE TAXABLE PROPERTY, WITH THE AMOUNT OF THE 43 EXEMPTION ENTERED IN A SEPARATE COLUMN. 44 (B) THE EXEMPTION PROVIDED BY THIS SECTION SHALL BE APPLIED AFTER ALL 45 OTHER EXEMPTIONS ALLOWED BY LAW HAVE BEEN SUBTRACTED FROM THE TOTAL 46 ASSESSED VALUE OF THE PARCEL, NOTWITHSTANDING THE PROVISIONS OF ANY LAW 47 TO THE CONTRARY. 48 (C) IN NO EVENT SHALL THE EXEMPTION AUTHORIZED BY THIS SECTION EXCEED 49 THE TOTAL ASSESSED VALUE OF THE PARCEL LESS ALL OTHER EXEMPTIONS ALLOWED 50 BY LAW. 51 8. EFFECT OF EXEMPTION. THE EXEMPTION SHALL NOT BE CONSIDERED WHEN 52 DETERMINING STATE AID TO EDUCATION PURSUANT TO SECTION THIRTY-SIX 53 HUNDRED TWO OF THE EDUCATION LAW, WHEN DETERMINING SCHOOL DISTRICT DEBT 54 LIMITS PURSUANT TO LAW, WHEN DETERMINING THE AMOUNT OF TAXES TO BE 55 LEVIED BY OR ON BEHALF OF A SCHOOL DISTRICT, WHEN CALCULATING TAX RATES 56 FOR A SCHOOL DISTRICT, WHEN APPORTIONING TAXES BETWEEN OR AMONG SCHOOL S. 3810 6 1 DISTRICTS, WHEN APPORTIONING TAXES AMONG CLASSES IN A SPECIAL ASSESSING 2 UNIT UNDER ARTICLE EIGHTEEN OF THIS CHAPTER, OR WHEN APPORTIONING TAXES 3 BETWEEN CLASSES IN AN APPROVED ASSESSING UNIT UNDER ARTICLE NINETEEN OF 4 THIS CHAPTER. 5 9. PROOF OF RESIDENCY. (A) REQUESTS. FROM TIME TO TIME, THE ASSESSOR 6 MAY REQUEST PROOF OF RESIDENCY FROM THE OWNER OR OWNERS OF ANY PROPERTY 7 WHICH IS EXEMPT PURSUANT TO THIS SECTION. IN ADDITION, THE ASSESSOR 8 SHALL REQUEST PROOF OF RESIDENCY FROM ANY SUCH OWNER OR OWNERS WHEN 9 REQUESTED TO DO SO BY THE STATE BOARD. 10 (B) TIMING. A REQUEST FOR PROOF OF RESIDENCY SHALL BE MAILED AT LEAST 11 SIXTY DAYS PRIOR TO THE ENSUING TAXABLE STATUS DATE. THE OWNER OR OWNERS 12 SHALL SUBMIT PROOF OF THEIR RESIDENCY TO THE ASSESSOR ON OR BEFORE THE 13 ENSUING TAXABLE STATUS DATE. 14 (C) REVIEW OF SUBMISSION. THE BURDEN SHALL BE ON THE OWNER OR OWNERS 15 TO ESTABLISH THAT THE PROPERTY IS THEIR PRIMARY RESIDENCE. IF THEY 16 SUBMIT PROOF OF RESIDENCY ON OR BEFORE THE ENSUING TAXABLE STATUS DATE, 17 AND THE SUBMISSION DEMONSTRATES TO THE ASSESSOR'S SATISFACTION THAT THE 18 PROPERTY IS THE PRIMARY RESIDENCE OF ONE OR MORE OF THE OWNERS THEREOF, 19 AND IF THE REQUIREMENTS OF THIS SECTION ARE OTHERWISE SATISFIED, THE 20 EXEMPTION SHALL CONTINUE IN EFFECT ON THE ENSUING TENTATIVE ASSESSMENT 21 ROLL. OTHERWISE, THE ASSESSOR SHALL DISCONTINUE THE EXEMPTION ON THE 22 NEXT ENSUING TENTATIVE ASSESSMENT ROLL AS PROVIDED HEREIN, AND, WHERE 23 APPROPRIATE, SHALL PROCEED AS FURTHER PROVIDED HEREIN. 24 10. DISCONTINUANCE OF EXEMPTION. (A) GENERALLY. THE ASSESSOR SHALL 25 DISCONTINUE ANY EXEMPTION GRANTED PURSUANT TO THIS SECTION IF IT APPEARS 26 THAT: 27 (I) THE PROPERTY MAY NOT BE THE PRIMARY RESIDENCE OF THE OWNER OR 28 OWNERS WHO APPLIED FOR THE EXEMPTION, 29 (II) TITLE TO THE PROPERTY HAS BEEN TRANSFERRED TO A NEW OWNER OR 30 OWNERS, OR 31 (III) THE PROPERTY OTHERWISE MAY NO LONGER BE ELIGIBLE FOR THE 32 EXEMPTION. 33 (B) RIGHTS OF OWNERS. UPON DETERMINING THAT AN EXEMPTION GRANTED 34 PURSUANT TO THIS SECTION SHOULD BE DISCONTINUED, THE ASSESSOR SHALL MAIL 35 A NOTICE SO STATING TO THE OWNER OR OWNERS THEREOF AT THE TIME AND IN 36 THE MANNER PROVIDED BY SECTION FIVE HUNDRED TEN OF THIS CHAPTER. SUCH 37 OWNER OR OWNERS SHALL BE ENTITLED TO SEEK ADMINISTRATIVE AND JUDICIAL 38 REVIEW OF SUCH ACTION IN THE MANNER PROVIDED BY LAW, PROVIDED, THAT THE 39 BURDEN SHALL BE ON SUCH OWNER OR OWNERS TO ESTABLISH ELIGIBILITY FOR THE 40 EXEMPTION. 41 11. REVOCATION OF PRIOR EXEMPTIONS. (A) GENERALLY. IN ADDITION TO 42 DISCONTINUING THE EXEMPTION ON THE NEXT ENSUING TENTATIVE ASSESSMENT 43 ROLL, IF THE ASSESSOR DETERMINES THAT THE PROPERTY IMPROPERLY RECEIVED 44 THE EXEMPTION ON ONE OR MORE OF THE THREE PRECEDING ASSESSMENT ROLLS, 45 THE ASSESSOR SHALL PROCEED TO REVOKE THE IMPROPERLY GRANTED PRIOR 46 EXEMPTION OR EXEMPTIONS. 47 (B) PROCEDURE. THE ASSESSED VALUE ATTRIBUTABLE TO EACH SUCH IMPROPERLY 48 GRANTED EXEMPTION SHALL BE ENTERED SEPARATELY ON THE NEXT ENSUING TENTA- 49 TIVE OR FINAL ASSESSMENT ROLL. THE PROVISIONS OF SECTION FIVE HUNDRED 50 FIFTY-ONE OR FIVE HUNDRED FIFTY-THREE OF THIS CHAPTER, RELATING TO THE 51 ENTRY BY THE ASSESSOR OF OMITTED REAL PROPERTY ON A TENTATIVE OR FINAL 52 ASSESSMENT ROLL, SHALL APPLY SO FAR AS PRACTICABLE TO THE REVOCATION 53 PROCEDURE, EXCEPT THAT THE TAX RATE TO BE APPLIED TO ANY REVOKED 54 EXEMPTION SHALL BE THE TAX RATE THAT WAS APPLIED TO THE CORRESPONDING 55 ASSESSMENT ROLL. S. 3810 7 1 (C) RIGHTS OF OWNERS. EACH OWNER OR OWNERS SHALL BE GIVEN NOTICE OF 2 THE POSSIBLE REVOCATION OF THEIR EXEMPTION OR EXEMPTIONS AT THE TIME AND 3 IN THE MANNER PROVIDED BY SECTION FIVE HUNDRED TEN OR FIVE HUNDRED 4 FIFTY-THREE OF THIS CHAPTER, AND SHALL BE ENTITLED TO SEEK ADMINISTRA- 5 TIVE AND JUDICIAL REVIEW OF SUCH ACTION IN THE MANNER PROVIDED BY LAW. 6 12. PENALTY FOR MATERIAL MISSTATEMENTS. (A) GENERALLY. IF THE ASSESSOR 7 SHOULD DETERMINE, WITHIN THREE YEARS FROM THE FILING OF AN APPLICATION 8 FOR EXEMPTION PURSUANT TO THIS SECTION, THAT THERE WAS A MATERIAL 9 MISSTATEMENT ON THE APPLICATION, HE OR SHE SHALL PROCEED TO IMPOSE A 10 PENALTY TAX AGAINST THE PROPERTY OF ONE HUNDRED DOLLARS. AN APPLICATION 11 SHALL BE DEEMED TO CONTAIN A MATERIAL MISSTATEMENT FOR THIS PURPOSE WHEN 12 EITHER: 13 (I) THE APPLICANT OR APPLICANTS CLAIMED THAT THE PROPERTY WAS THEIR 14 PRIMARY RESIDENCE, WHEN IT WAS NOT; 15 (II) THE APPLICANT OR APPLICANTS MISREPRESENTED THEIR AGE SO AS TO 16 APPEAR ELIGIBLE FOR SUCH EXEMPTION, WHEN THEY WERE NOT; 17 (III) THE APPLICANT OR APPLICANTS CLAIMED THEY DID NOT HAVE A CHILD 18 ENROLLED IN SUCH SCHOOL DISTRICT, WHEN THEY DID; OR 19 (IV) THE APPLICANT OR APPLICANTS CLAIMED THEY HAD RESIDED IN THE 20 SCHOOL DISTRICT CONTINUOUSLY FOR THIRTY YEARS, WHEN THEY HAD NOT. 21 (B) PROCEDURE. WHEN THE ASSESSOR DETERMINES THAT A PENALTY TAX SHOULD 22 BE IMPOSED, THE PENALTY TAX SHALL BE ENTERED ON THE NEXT ENSUING TENTA- 23 TIVE OR FINAL ASSESSMENT ROLL. THE PROCEDURES SET FORTH IN SECTION FIVE 24 HUNDRED FIFTY-ONE OR FIVE HUNDRED FIFTY-THREE OF THIS CHAPTER, RELATING 25 TO THE ENTRY BY THE ASSESSOR OF OMITTED REAL PROPERTY ON A TENTATIVE OR 26 FINAL ASSESSMENT ROLL, SHALL APPLY SO FAR AS PRACTICABLE WHEN IMPOSING A 27 PENALTY TAX PURSUANT TO THIS SUBDIVISION. EACH OWNER OR OWNERS SHALL BE 28 GIVEN NOTICE OF THE POSSIBLE IMPOSITION OF A PENALTY TAX AT THE TIME AND 29 IN THE MANNER PROVIDED BY SECTION FIVE HUNDRED TEN OR FIVE HUNDRED 30 FIFTY-THREE OF THIS CHAPTER, AND SHALL BE ENTITLED TO SEEK ADMINISTRA- 31 TIVE AND JUDICIAL REVIEW OF SUCH ACTION IN THE MANNER PROVIDED BY LAW. 32 ANY PENALTY TAX IMPOSED PURSUANT TO THIS SUBDIVISION SHALL BE RETAINED 33 BY THE ASSESSING UNIT. 34 (C) ADDITIONAL CONSEQUENCES. A PENALTY TAX MAY BE IMPOSED PURSUANT TO 35 THIS SUBDIVISION WHETHER OR NOT THE IMPROPER EXEMPTION HAS BEEN REVOKED 36 IN THE MANNER PROVIDED BY THIS SECTION. IN ADDITION, A PERSON OR PERSONS 37 WHO ARE FOUND TO HAVE MADE A MATERIAL MISSTATEMENT SHALL BE DISQUALIFIED 38 FROM FURTHER EXEMPTION PURSUANT TO THIS SECTION FOR A PERIOD OF FIVE 39 YEARS, AND MAY BE SUBJECT TO PROSECUTION PURSUANT TO THE PENAL LAW. 40 13. INCONSISTENT LAWS SUPERSEDED. THE PROVISIONS OF THIS SECTION SHALL 41 APPLY TO ALL SCHOOL DISTRICTS, NOTWITHSTANDING ANY PROVISION OF LAW TO 42 THE CONTRARY. 43 S 2. This act shall take effect immediately and shall apply to assess- 44 ment rolls prepared on the basis of taxable status dates occurring on or 45 after the first of January next succeeding the date on which this act 46 shall have become a law.