NY State Senate Bill 2009-S2816

Senate Bill S2816

2009-2010 Legislative Session

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

download bill text pdf

Archive: Last Bill Status - In Senate Committee Aging Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to aging
Mar 04, 2009	referred to aging

2009-S2816 (ACTIVE) - Details

Current Committee:: Senate Aging
Law Section:: Real Property Tax Law
Laws Affected:: Amd §467, RPT L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S1924
2013-2014: S3807

2009-S2816 (ACTIVE) - Summary

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.

2009-S2816 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S2816

 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 STAR-eligible persons are
currently required to submit.

 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 STAR-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 :
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.

2009-S2816 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2816

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              March 4, 2009
                               ___________

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, and  paragraphs  (b)  and
(c) as amended by chapter 471 of the laws of 1990, 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 state board 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04117-01-9

S. 2816                             2

  (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 state board. 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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