Bill S1924-2011

Eliminates the requirement that persons 65 years of age or older, who are eligible for real property tax exemption, annually reapply for such exemption

Eliminates the requirement that persons 65 years of age or older, who are eligible for a real property tax exemption, annually reapply for such exemption.

Details

Actions

  • Jun 11, 2012: referred to aging
  • Jun 11, 2012: DELIVERED TO ASSEMBLY
  • Jun 11, 2012: PASSED SENATE
  • Jun 4, 2012: ADVANCED TO THIRD READING
  • May 31, 2012: 2ND REPORT CAL.
  • May 30, 2012: 1ST REPORT CAL.918
  • Jan 4, 2012: REFERRED TO AGING
  • Jan 4, 2012: returned to senate
  • Jan 4, 2012: died in assembly
  • Jun 16, 2011: referred to aging
  • Jun 16, 2011: DELIVERED TO ASSEMBLY
  • Jun 16, 2011: PASSED SENATE
  • Apr 6, 2011: ADVANCED TO THIRD READING
  • Apr 5, 2011: 2ND REPORT CAL.
  • Apr 4, 2011: 1ST REPORT CAL.297
  • Jan 14, 2011: REFERRED TO AGING

Votes

VOTE: COMMITTEE VOTE: - Aging - Apr 4, 2011
Ayes (12): Ball, Farley, Golden, LaValle, Robach, Zeldin, Valesky, Diaz, Addabbo, Avella, Kruger, Stavisky
VOTE: COMMITTEE VOTE: - Aging - May 30, 2012
Ayes (11): Ball, Farley, Golden, LaValle, Robach, Zeldin, Valesky, Addabbo, Avella, Stavisky, Hassell-Thompson
Excused (1): Diaz

Memo

BILL NUMBER:S1924                REVISED 04/04/11

TITLE OF BILL: An act to amend the real property tax law, in relation to eliminating the requirement to annually reapply to the exemption granted to persons sixty-five years of age or over

PURPOSE: To remove the annual re-application that senior citizens are currently required to submit for real property tax exemption.

SUMMARY OF PROVISIONS: Section 1 of this measure amends subdivision 6 of section 467 of the real property tax law, as amended by chapter 395 of the laws of 1989, and paragraphs (b) and (c) as amended by chapter 471 of the laws of 1990 by eliminating the clause in paragraph (a) stating that the assessing authority shall mail to each person who was granted tax exempt status via this section on the latest completed assessment roll within 60 days of the appropriate taxable status date an application form and notice that such application must be completed on or before the taxable status date and be approved for the exemption to be granted. The law will therefore provide that applicants deemed eligible in the first instance may demonstrate continuing eligibility by submission of a sworn affidavit, instead of full reapplication.

Paragraph (b) is amended by removing the five year stipulation and is replaced by "a prior" completed assessment.

Paragraph (c) is amended by removing the five-year stipulation, without such, the law reads that a completed application must be provided every twenty-four months.

Section 2 of this bill states that this act shall take effect immediately and shall apply to tax rolls completed on or after such date, except where any municipal corporation elects, through local law, to provide that the provisions of this measure are effective dating to August 7, 1997.

EXISTING LAW: None.

JUSTIFICATION: This bill removes the unnecessary and burdensome task of annually filing for a senior citizens' property tax exemption. Seniors should not be forced to reapply every year for exemption status and have to prove their eligibility. This bill places the onus of responsibility on the tax authority and relieves seniors worrying about their tax exemption status. This measure will allow them to more effectively budget, control, and determine their financial futures.

LEGISLATIVE HISTORY: 2009/2010 - S.2816 2005/2006 - S.744

2003/2004 - S.445 2001/2002 - S.212 1999/2000 - S.7757

FISCAL IMPLICATIONS: Indeterminate.

LOCAL FISCAL IMPLICATIONS: Indeterminate.

EFFECTIVE DATE: Immediately, with provisions.


Text

STATE OF NEW YORK ________________________________________________________________________ 1924 2011-2012 Regular Sessions IN SENATE January 14, 2011 ___________
Introduced by Sen. HANNON -- 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 eliminating the requirement to annually reapply to the exemption granted to 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: Section 1. Subdivision 6 of section 467 of the real property tax law, as amended by chapter 395 of the laws of 1989, paragraphs (b) and (c) as amended by chapter 471 of the laws of 1990, and paragraphs (a) and (b) as further amended by section 1 of part W of chapter 56 of the laws of 2010 is amended to read as follows: 6. (a) [At least sixty days prior to the appropriate taxable status date, the assessing authority shall mail to each person who was granted exemption pursuant to this section on the latest completed assessment roll an application form and a notice that such application must be filed on or before taxable status date and be approved in order for the exemption to be granted.] The assessing authority shall, within three days of the completion and filing of the tentative assessment roll, notify by mail any applicant who has included with his OR HER applica- tion at least one self-addressed, pre-paid envelope, of the approval or denial of the application; provided, however, that the assessing author- ity shall, upon the receipt and filing of the application, send by mail notification of receipt to any applicant who has included two of such envelopes with the application. Where an applicant is entitled to a notice of denial pursuant to this subdivision, such notice shall be on a form prescribed by the commissioner and shall state the reasons for such denial and shall further state that the applicant may have such determi- nation reviewed in the manner provided by law. Failure to mail any such application form or notices or the failure of such person to receive any
of the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person. (b) Except in cities of one million or more, WHERE any person [who] has been granted exemption pursuant to this section on [five (5) consec- utive] A PRIOR completed assessment [rolls] ROLL, including any [years] YEAR when the exemption was granted to a property owned by a husband and/or wife while both resided in such property, [shall not be subject to the requirements set forth in paragraph (a) of this subdivision] provided the governing board of the municipality in which said property is situated after public hearing adopts a local law, ordinance or resol- ution providing therefor [however said person shall be mailed an appli- cation form and a notice informing him of his rights. Such], SUCH exemption shall be automatically granted on each subsequent assessment roll. Provided, however, that when tax payment is made by such person a sworn affidavit must be included with such payment which shall state that such person continues to be eligible for such exemption. Such affi- davit shall be on a form prescribed by the commissioner. If such affida- vit is not included with the tax payment, the collecting officer shall proceed pursuant to section five hundred fifty-one-a of this chapter. (c) In cities of one million or more, any person who has been granted exemption pursuant to this section shall file the completed application with the appropriate assessing authority every twenty-four months from the date such exemption was granted [without the necessity of having been granted exemption pursuant to this section on five (5) consecutive completed assessment rolls including any years when the exemption was granted to a property owned by a husband and/or wife while both resided in such property]. S 2. This act shall take effect immediately and shall apply to tax rolls completed on or after such date; provided that any municipal corporation may elect, by local law, ordinance or resolution, to make the provisions of this act effective and in full force and effect in such municipal corporation on and after August 7, 1997.

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