Assembly Bill A10800

2017-2018 Legislative Session

Relates to late applications for school tax relief exemptions

download bill text pdf

Sponsored By

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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

2017-A10800 (ACTIVE) - Details

Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §425, RPT L
Versions Introduced in 2019-2020 Legislative Session:
A4707

2017-A10800 (ACTIVE) - Summary

Authorizes a local law or ordinance permitting late applications for school tax relief exemptions in certain circumstances.

2017-A10800 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10800
 
                           I N  A S S E M B L Y
 
                               May 18, 2018
                                ___________
 
 Introduced  by M. of A. TAGUE -- read once and referred to the Committee
   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.
   § 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.
                                                            LBD07722-01-7

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.