Bill S1765-2013

Authorizes municipalities to adopt a local law authorizing the assessor of such municipality to accept late applications for the STAR exemption

Authorizes municipalities to adopt a local law authorizing the assessor of such municipality to accept applications for the basic STAR exemption and the enhanced STAR exemption for senior citizens after the taxable status date for such municipality and before January tenth of the following year.

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  • Jan 8, 2014: REFERRED TO AGING
  • Jan 9, 2013: REFERRED TO AGING

Memo

BILL NUMBER:S1765

TITLE OF BILL: An act to amend the real property tax law, in relation to applications for the enhanced school tax relief exemption for real property taxes

PURPOSE: To authorize municipalities to adopt a local law authorizing the assessor of such municipality to accept late applications for the STAR exemption.

SUMMARY OF PROVISIONS: Amends the Real Property Tax Law to enable a locality to authorize the assessor or assessors of such locality to accept applications for the basic exemption and the enhanced exemption for senior citizens authorized pursuant to section 425 of the Real Property Tax Law.

JUSTIFICATION:

Section 425 of the Real Property Tax Law (RPTL) prohibits the assessor from accepting exemption applications after March 1st, except under both limited and conflicting circumstances. However, provided the town board adopts a local law, the assessor, under certain circumstances, may accept late exemption applications for the Senior Citizen Over 65 exemption under section 467 of the RPTL. If the assessor grants the Senior Citizen exemption to the applicant applying late, RPTL section 467(5)(c) requires the assessor to also grant a STAR Enhanced exemption to that same applicant. In effect, similarly situated properties are treated differently.

By enabling an assessor, at local option, to accept applications for all exemptions up to the last day that a taxpayer can pay the first half of their taxes, without incurring a penalty (January 10), this legislation will. eliminate the inequities created by the statutory exceptions for granting an exemption in one set of circumstances and not another. It will also eliminate the confusing exceptions that are described in RPTL section 467, and it will eliminate the angst that taxpayers are presently experiencing because of the dramatic increase in taxes as a result of missing the March 1st application deadline.

LEGISLATIVE HISTORY: 2011-12 S.3576; 2009-10 S.3033; 2007-08, S.556; 2005-06, S.4410.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately:


Text

STATE OF NEW YORK ________________________________________________________________________ S. 1765 A. 1211 2013-2014 Regular Sessions S E N A T E - A S S E M B L Y (PREFILED) January 9, 2013 ___________
IN SENATE -- Introduced by Sens. LAVALLE, GRISANTI, MAZIARZ, SEWARD, ZELDIN -- read twice and ordered printed, and when printed to be committed to the Committee on Aging IN ASSEMBLY -- Introduced by M. of A. ENGLEBRIGHT -- read once and referred to the Committee on Real Property Taxation AN ACT to amend the real property tax law, in relation to applications for the enhanced school tax relief exemption for real property taxes THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph (e) of subdivision 6 of section 425 of the real property tax law, as amended by chapter 531 of the laws of 2006, is amended to read as follows: (e) Except in the city of New York, notwithstanding the provisions of paragraph (a) of this subdivision, [an application for such exemption may be filed with the assessor after the appropriate taxable status date but not later than the last date on which a petition with respect to complaints of assessment may be filed, where failure to file a timely application resulted from: (i) a death of the applicant's spouse, child, parent, brother or sister; or (ii) an illness of the applicant or of the applicant's spouse, child, parent, brother or sister, which actually prevents the applicant from filing on a timely basis, as certified by a licensed physician. The assessor shall approve or deny such application as if it had been filed on or before the taxable status date] THE LOCAL GOVERNING BODY OF A CITY, TOWN, VILLAGE OR COUNTY HAVING THE POWER TO ASSESS MAY ADOPT A LOCAL LAW AUTHORIZING THE ASSESSOR OR ASSESSORS OF SUCH CITY, TOWN, VILLAGE OR COUNTY TO ACCEPT APPLICATIONS FOR THE BASIC EXEMPTION AND THE ENHANCED EXEMPTION FOR SENIOR CITIZENS AUTHORIZED PURSUANT TO THIS SECTION AFTER THE TAXABLE STATUS DATE FOR SUCH CITY, TOWN, VILLAGE OR COUNTY. SUCH LOCAL LAW SHALL PROVIDE THAT IN THE EVENT
THE OWNER, OR ALL OF THE OWNERS, OF PROPERTY FAIL TO FILE THE APPLICA- TION REQUIRED PURSUANT TO THIS SECTION ON OR BEFORE SUCH TAXABLE STATUS DATE, SUCH OWNER OR OWNERS MAY FILE THE APPLICATION, EXECUTED AS IF SUCH APPLICATION HAD BEEN FILED ON OR BEFORE SUCH TAXABLE STATUS DATE, WITH THE ASSESSOR ON OR BEFORE JANUARY TENTH OF THE FOLLOWING YEAR. S 2. This act shall take effect immediately.

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