NY State Senate Bill 2017-S4974

Senate Bill S4974

2017-2018 Legislative Session

Relates to notice and filing of application for a real property tax exemption for senior citizens

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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 03, 2017	referred to aging

2017-S4974 (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: S1754
2013-2014: S149
2015-2016: S471

2017-S4974 (ACTIVE) - Summary

Provides additional notice of the real property tax exemption for senior citizens under section 467 of the real property tax law and requires municipal corporations to permit late filings within 60 days of the statutory deadline from persons previously granted such exemption.

2017-S4974 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S4974

 TITLE OF BILL :

An act to amend the real property tax law, in relation to a notice of
exemption for senior citizens

 PURPOSE OR GENERAL IDEA OF BILL :

This bill would require municipalities where real property tax
exemptions may exist to notify eligible senior citizens of the tax
exemptions they may be eligible to receive.

 SUMMARY OF SPECIFIC PROVISIONS :

Section 1. Amends the Real Property Tax Law, Section 467 (4). Requires
a second copy of the exemption notice to be sent thirty days before
the filing deadline.

Section 2. Amends the Real Property Tax Law, Section 467 (5-b). Allows
a municipality to accept applications for exemption later than such
municipality's statutory deadline.

Section 3. Effective Date.

 EXISTING LAW :

Title 2 - Private Housing; Section 467, Persons sixty-five years of
age and over; Subdivision 4, requires only one notice and Subdivision
5b pertains to a county with population of one million or more.

 JUSTIFICATION :

New York State offers a wide variety of programs in an effort to keep
senior citizens in their homes and out of institutional care. In an
effort to boost utilization of these programs, this bill would require
municipalities to send a second notice, in addition to the notice
already mandated that is sent with or on senior citizens' tax bill.
The second notification will be sent thirty days prior to the filing
deadline for the tax exemptions.

 PRIOR LEGISLATIVE HISTORY :

2016: S.471A - AMEND AND RECOMMIT TO AGING
2015: S.471- REFERRED TO AGING
2014: S.149A - Amend and Recommit to Aging/A.451A- Reported, Referred
to Ways and Means
2013: S.149 - Referred to Aging/A.451 - Reported, Referred to Ways and
Means
2012: S.1754-A - Notice of Committee Consideration Requested,
Committee Discharged and Committed to Rules/A.541 - Held for
Consideration in Ways & Means
2011: S.1754-A - Notice of Committee Consideration Requested,
Committee Discharged and Committed to Housing, Construction &
Community Development/A.541 - Reported, Referred to Ways & Means
2009-10: A.5640A - Referred to Ways and Means
2007-08: A.9940 - Referred to Social Services

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately, provided that section two of
this act shall apply to the 2014-2015 tax assessment rolls if an
application for exemption is filed within 60 days of such effective
date.

2017-S4974 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4974
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               March 3, 2017
                                ___________
 
 Introduced  by  Sen.  DIAZ  --  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  a  notice  of
   exemption for senior citizens
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subdivision 4 of section 467 of the real property tax  law,
 as  amended  by  chapter  406 of the laws of 1995, is amended to read as
 follows:
   4. Every municipal corporation in which such real property is  located
 shall  notify,  or  cause to be notified, each person owning residential
 real property in such municipal corporation of the  provisions  of  this
 section.    The provisions of this subdivision may be met by a notice or
 legend sent on or with each tax bill to such persons reading "You may be
 eligible for senior citizen tax exemptions. Senior citizens  have  until
 month..........,  day.......,  year......, to apply for such exemptions.
 For information please call or write....," followed by the  name,  tele-
 phone  number  and/or  address of a person or department selected by the
 municipal corporation to explain the provisions of  this  section.  Each
 cooperative  apartment  corporation shall notify each tenant-stockholder
 thereof in residence of such provisions as set forth herein.  Failure to
 notify, or cause to be notified any person who is in fact,  eligible  to
 receive  the  exemption  provided by this section or the failure of such
 person to receive the same shall not prevent the  levy,  collection  and
 enforcement  of  the  payment  of  the  taxes  on property owned by such
 person. A SECOND COPY OF THE NOTICE REQUIRED BY THIS  SUBDIVISION  SHALL
 BE SENT THIRTY DAYS PRIOR TO THE FILING DEADLINE.
   §  2.  Subdivision 5-b of section 467 of the real property tax law, as
 added by chapter 571 of the laws of 1996, is amended to read as follows:
   5-b. Notwithstanding the provisions  of  this  section  or  any  other
 provision  of law, a [county with an annual taxable status date of Janu-

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

                                                            LBD03493-02-7

 S. 4974                             2

 ary first or January second and with a  population  of  one  million  or
 more,] MUNICIPALITY may, at its option and by amendment or adoption of a
 local  law  or  ordinance, authorize its assessor to accept applications
 for  the  exemption from real property taxes authorized pursuant to this
 section on a date later than such  [county's]  MUNICIPALITY'S  statutory
 deadline  date for receiving applications for such exemption. Any appli-
 cation filed later than such statutory deadline date which is in compli-
 ance with such local law or ordinance amended  or  adopted  pursuant  to
 this  subdivision  and  which meets all other necessary requirements for
 granting the exemption authorized by this section  shall  be  deemed  to
 have  been  timely  filed prior to such statutory deadline date, and any
 individual or individuals for whom such an application  has  been  filed
 shall  be granted such exemption and shall receive such exemption on the
 assessment [roles] ROLLS prepared for such [county] MUNICIPALITY on  the
 basis  of  the  taxable  status date immediately preceding the date such
 application was filed.
   § 3. This act shall take effect immediately, provided that section two
 of this act shall apply to the 2016-2017  tax  assessment  rolls  if  an
 application  for  exemption  is  filed  within 60 days of such effective
 date.

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