S T A T E O F N E W Y O R K
________________________________________________________________________
5113
2021-2022 Regular Sessions
I N A S S E M B L Y
February 11, 2021
___________
Introduced by M. of A. TAGUE -- read once and referred to the Committee
on Real Property Taxation
AN ACT to authorize Mr. Ronald Epstein to file a late application for an
enhanced STAR real property tax exemption
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding any provision of the real property tax law,
or any rule or regulation adopted pursuant thereto, the assessor of the
town of Saugerties, is hereby authorized to accept from Mr. Ronald
Epstein, an application for an enhanced STAR real property tax exemption
pursuant to section 425 of the real property tax law for the 2013 tax
roll. If accepted, such application shall be reviewed as if it had been
received on or before the applicable deadline for filing such applica-
tions established for such roll. If satisfied that Mr. Ronald Epstein
would otherwise be entitled to such an exemption had the application for
exemption been filed by the applicable deadline, the assessor, may grant
exemption from applicable taxation by making any appropriate corrections
to the subject roll. However, if an exemption is granted subsequent to
the payment of any subject tax, the governing body or tax department
may, in its sole discretion, provide for the refund of those taxes paid
and cancel taxes, fines, penalties or interest remaining unpaid.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06583-01-1