S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    719
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by  M.  of A. STIRPE, ZEBROWSKI -- read once and referred to
   the Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation  to  providing  a
   filing  extension for the "enhanced" STAR exemption to eligible appli-
   cants

   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 (a-3) to read as follows:
   (A-3) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY,  WHERE  AN
 INITIAL  APPLICATION  FOR  THE  "ENHANCED"  STAR EXEMPTION AUTHORIZED BY
 SUBDIVISION FOUR OF THIS SECTION HAS NOT BEEN FILED  ON  OR  BEFORE  THE
 TAXABLE  STATUS  DATE,  AND  THE  APPLICANT IS OTHERWISE ENTITLED TO THE
 EXEMPTION, SUCH APPLICANT SHALL BE GRANTED A ONE-TIME EXTENSION  OF  THE
 FILING  DEADLINE.  THE  APPLICANT  SHALL SUBMIT A WRITTEN REQUEST TO THE
 COMMISSIONER ASKING HIM OR HER TO EXTEND THE FILING DEADLINE  AND  GRANT
 THE EXEMPTION. THE COMMISSIONER SHALL GRANT THE EXEMPTION IF THE COMMIS-
 SIONER  IS  SATISFIED  THAT  (I) THE APPLICANT HAS NOT BEEN GRANTED SUCH
 EXTENSION BEFORE AND (II) THE APPLICANT IS  OTHERWISE  ENTITLED  TO  THE
 EXEMPTION.  THE  COMMISSIONER  SHALL  MAIL NOTICE OF HIS OR HER DETERMI-
 NATION TO SUCH OWNER AND THE ASSESSOR. IF THE DETERMINATION STATES  THAT
 THE COMMISSIONER HAS GRANTED THE EXEMPTION, THE ASSESSOR SHALL THEREUPON
 BE  AUTHORIZED  AND DIRECTED TO CORRECT THE ASSESSMENT ROLL ACCORDINGLY,
 OR, IF ANOTHER PERSON HAS CUSTODY OR CONTROL OF THE ASSESSMENT ROLL,  TO
 DIRECT   THAT  PERSON  TO  MAKE  THE  APPROPRIATE  CORRECTIONS.  IF  THE
 CORRECTION IS NOT MADE BEFORE SCHOOL TAXES ARE LEVIED,  THE  FAILURE  TO
 TAKE  THE  EXEMPTION INTO ACCOUNT IN THE COMPUTATION OF THE TAX SHALL BE
 DEEMED A "CLERICAL ERROR" FOR PURPOSES OF TITLE THREE OF ARTICLE FIVE OF
 THIS CHAPTER, AND SHALL BE CORRECTED ACCORDINGLY.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD00549-01-9