Assembly Bill A8949

2013-2014 Legislative Session

Relates to late filings for a school tax relief exemption

download bill text pdf

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Archive: Last Bill Status - In Assembly 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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2013-A8949 (ACTIVE) - Details

Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง425, RPT L

2013-A8949 (ACTIVE) - Summary

Permits local tax district to adopt a local law permitting late filings for school tax relief exemptions where an illness of the applicant or an applicant's family member prevented timely filing.

2013-A8949 (ACTIVE) - Bill Text download pdf 

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

                                  8949

                          I N  A S S E M B L Y

                              March 4, 2014
                               ___________

Introduced by M. of A. P. LOPEZ -- read once and referred to the Commit-
  tee on Real Property Taxation

AN  ACT to amend the real property tax law, in relation to late applica-
  tions for school tax relief exemptions

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision 6 of section 425 of the real property tax law
is amended by adding a new paragraph (f) to read as follows:
  (F) NOTWITHSTANDING PARAGRAPH (E) OF THIS SUBDIVISION, A LOCAL LAW  OR
ORDINANCE  MAY BE ADOPTED BY THE TAXABLE DISTRICT TO PROVIDE THAT APPLI-
CATIONS FOR EXEMPTIONS PURSUANT TO THIS SECTION MAY BE  FILED  WITH  THE
ASSESSOR  AFTER  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. IF THE ASSESSOR DETERMINES THAT THE APPLICANT MEETS
ALL ELIGIBILITY STANDARDS OTHERWISE PRESCRIBED PURSUANT TO THIS SECTION,
THE APPLICANT SHALL BE ENTITLED TO A CREDIT TO BE  APPLIED  AGAINST  THE
TAXES  LEVIED  BY THE DISTRICT ON THE PROPERTY EQUAL TO THE AMOUNT WHICH
WOULD OTHERWISE HAVE BEEN RECEIVED BY THE APPLICANT IF  THE  APPLICATION
WERE  FILED IN A TIMELY MANNER. SUCH CREDIT SHALL BE APPLIED IN THE NEXT
FISCAL YEAR.
  S 2. This act shall take effect immediately and shall be applicable to
assessment rolls prepared on the basis of a taxable status date  follow-
ing the effective date of this act.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13009-01-3

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