Bill Text: NY S06095 | 2023-2024 | General Assembly | Introduced

---

Bill Title: Requires a second notification to persons previously eligible for a senior real property tax exemption.

Spectrum: Bipartisan Bill

Status: (Engrossed) 2024-03-21 - referred to aging [S06095 Detail]

Download: New_York-2023-S06095-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                          6095

                               2023-2024 Regular Sessions

                    IN SENATE

                                     March 29, 2023
                                       ___________

        Introduced  by  Sen.  CLEARE -- 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  notification
          of a tax exemption for seniors

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Paragraph (a) of subdivision 6 of section 467 of  the  real
     2  property  tax  law,  as amended by section 1 of part B of chapter 686 of
     3  the laws of 2022, is amended to read as follows:
     4    (a) At least sixty days prior to the appropriate taxable status  date,
     5  the  assessing  authority  shall  mail  to  each  person who was granted
     6  exemption pursuant to this section on the  latest  completed  assessment
     7  roll  an  application  form  and  a notice that such application must be
     8  filed on or before the taxable status date and be approved in order  for
     9  the  exemption  to  be  granted.    The assessing authority shall mail a
    10  second copy of the application and notice required by  this  subdivision
    11  thirty  days  prior  to  the  appropriate  taxable  status date when the
    12  assessing authority has not yet received a  completed  application.  The
    13  assessing  authority  shall,  within  three  days  of the completion and
    14  filing of the tentative assessment roll, notify by  mail  any  applicant
    15  who  has included with his application at least one self-addressed, pre-
    16  paid envelope, of the approval or denial of the  application;  provided,
    17  however, that the assessing authority shall, upon the receipt and filing
    18  of  the  application, send by mail notification of receipt to any appli-
    19  cant who has included two of such envelopes with the application.  Where
    20  an applicant is entitled to a notice of denial pursuant to this subdivi-
    21  sion,  such notice shall be on a form prescribed by the commissioner and
    22  shall state the reasons for such denial and shall further state that the
    23  applicant may have such determination reviewed in the manner provided by
    24  law. Failure to mail any such application [form] forms or notices or the
    25  failure of such person to receive any of the same shall not prevent  the

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09829-02-3
        S. 6095                             2

     1  levy, collection and enforcement of the payment of the taxes or PILOT on
     2  property owned by such person.
     3    § 2. This act shall take effect immediately.