S T A T E   O F   N E W   Y O R K
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     S. 5172                                                  A. 5806
 
                        2021-2022 Regular Sessions
 
                       S E N A T E - A S S E M B L Y
 
                             February 25, 2021
                                ___________
 
 IN SENATE -- Introduced by Sen. PALUMBO -- read twice and ordered print-
   ed, and when printed to be committed to the Committee on Aging
 
 IN ASSEMBLY -- Introduced by M. of A. THIELE -- Multi-Sponsored by -- M.
   of  A. SANTABARBARA -- read once and referred to the Committee on Real
   Property Taxation

 AN ACT to amend the real property tax law, in  relation  to  eligibility
   for  the  enhanced school tax relief exemption for senior citizens for
   properties purchased after the levy of taxes
 
   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 THE PROVISIONS OF PARAGRAPH (A) OF  THIS  SUBDIVI-
 SION,  WHERE  A  PERSON  WHO  MEETS  THE  REQUIREMENTS  FOR  AN ENHANCED
 EXEMPTION FOR PROPERTY OWNED BY SENIOR CITIZENS PURSUANT TO THIS SECTION
 PURCHASES PROPERTY AFTER THE LEVY OF TAXES,  SUCH  PERSON  MAY  FILE  AN
 APPLICATION  FOR  EXEMPTION  WITH THE ASSESSOR WITHIN THIRTY DAYS OF THE
 TRANSFER OF TITLE TO SUCH PERSON. THE ASSESSOR  SHALL  MAKE  A  DETERMI-
 NATION  OF  WHETHER  OR  NOT  THE PARCEL WOULD HAVE QUALIFIED FOR EXEMPT
 STATUS ON THE TAX ROLL ON WHICH THE TAXES WERE LEVIED HAD TITLE  TO  THE
 PARCEL  BEEN  IN  THE  NAME  OF THE APPLICANT ON THE TAXABLE STATUS DATE
 APPLICABLE TO  THE  TAX  ROLL.  THE  APPLICATION  SHALL  BE  ON  A  FORM
 PRESCRIBED  BY THE COMMISSIONER. THE ASSESSOR, NO LATER THAN THIRTY DAYS
 AFTER RECEIPT OF SUCH APPLICATION, SHALL NOTIFY BOTH THE  APPLICANT  AND
 THE  BOARD  OF  ASSESSMENT  REVIEW,  BY  FIRST CLASS MAIL, OF THE EXEMPT
 AMOUNT, IF ANY, AND THE RIGHT OF THE OWNER TO A  REVIEW  OF  THE  EXEMPT
 AMOUNT  UPON  THE FILING OF A WRITTEN COMPLAINT. SUCH COMPLAINT SHALL BE
 ON A FORM PRESCRIBED BY THE COMMISSIONER AND SHALL  BE  FILED  WITH  THE
 BOARD  OF  ASSESSMENT  REVIEW  WITHIN TWENTY DAYS OF THE MAILING OF THIS
 NOTICE.  IF NO COMPLAINT IS RECEIVED, THE  BOARD  OF  ASSESSMENT  REVIEW
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD05796-01-1

 S. 5172                             2                            A. 5806
 
 SHALL  SO  NOTIFY  THE ASSESSOR, AND THE EXEMPT AMOUNT DETERMINED BY THE
 ASSESSOR SHALL BE FINAL. IF THE APPLICANT FILES A COMPLAINT,  THE  BOARD
 OF  ASSESSMENT REVIEW SHALL SCHEDULE A TIME AND PLACE FOR A HEARING WITH
 RESPECT  THERETO  NO  LATER  THAN  THIRTY  DAYS AFTER THE MAILING OF THE
 NOTICE BY THE ASSESSOR. THE BOARD OF ASSESSMENT REVIEW  SHALL  MEET  AND
 DETERMINE  THE  EXEMPT  AMOUNT AND SHALL IMMEDIATELY NOTIFY THE ASSESSOR
 AND THE APPLICANT, BY FIRST CLASS MAIL, OF ITS DETERMINATION. THE AMOUNT
 OF EXEMPTION DETERMINED PURSUANT TO THIS PARAGRAPH SHALL BE  SUBJECT  TO
 REVIEW  AS  PROVIDED IN ARTICLE SEVEN OF THIS CHAPTER. SUCH A PROCEEDING
 SHALL BE COMMENCED WITHIN THIRTY DAYS OF THE MAILING OF  THE  NOTICE  OF
 THE  BOARD  OF  ASSESSMENT  REVIEW  TO THE NEW OWNER AS PROVIDED IN THIS
 PARAGRAPH.
   § 2. This act shall take effect immediately and shall  apply  to  real
 property  transferred  to qualified senior citizens after taxable status
 dates occurring on or after such date.