Senate Bill S4614A

2021-2022 Legislative Session

Authorizes every governing body of an assessing unit and every local assessor to accept a late application for certain tax exemptions for the 2020-2021 school taxes and the 2021 general taxes

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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

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co-Sponsors

2021-S4614 - Details

Current Committee:
Assembly Real Property Taxation
Law Section:
Taxation

2021-S4614 - Summary

Authorizes every governing body of an assessing unit and every local assessor to accept a late application for a tax exemption related to having a disability for the 2020-2021 school taxes and the 2021 general taxes, provided that acceptance of such late application may occur only pursuant to local authorization by adoption of a local law in the case of a county, city, town or village, or passage of a resolution in the case of a school district other than a school district subject to article fifty-two of the education law.

2021-S4614 - Sponsor Memo

2021-S4614 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4614
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 8, 2021
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to authorize every governing body of an assessing unit and  local
   assessor  to  accept a late application for certain tax exemptions for
   the 2020-2021 school taxes and the 2021 general taxes

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any other provision of law, with the under-
 standing that the COVID-19 pandemic has impacted all New York residents,
 every governing body of an assessment unit and local assessor may accept
 a  late  application  for tax exemption pursuant to section 459-c of the
 real property tax law for the 2020-2021 school taxes  and  2021  general
 taxes. If accepted, such application shall be reviewed as if it had been
 received  on  or  before  the  taxable status dates established for such
 rolls.
   § 2. This act shall take effect immediately.
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08953-01-1

co-Sponsors

2021-S4614A (ACTIVE) - Details

Current Committee:
Assembly Real Property Taxation
Law Section:
Taxation

2021-S4614A (ACTIVE) - Summary

Authorizes every governing body of an assessing unit and every local assessor to accept a late application for a tax exemption related to having a disability for the 2020-2021 school taxes and the 2021 general taxes, provided that acceptance of such late application may occur only pursuant to local authorization by adoption of a local law in the case of a county, city, town or village, or passage of a resolution in the case of a school district other than a school district subject to article fifty-two of the education law.

2021-S4614A (ACTIVE) - Sponsor Memo

2021-S4614A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4614--A
     Cal. No. 753
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 8, 2021
                                ___________
 
 Introduced  by Sens. KAPLAN, WEIK -- read twice and ordered printed, and
   when printed to be committed to the Committee on Local  Government  --
   reported  favorably  from  said committee, ordered to first and second
   report, ordered to a third reading,  amended  and  ordered  reprinted,
   retaining its place in the order of third reading
 
 AN  ACT to authorize every governing body of an assessing unit and every
   local assessor in certain situations to accept a late application  for
   certain  tax  exemptions  for  the 2020-2021 school taxes and the 2021
   general taxes
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any other provision of law to the contrary,
 every  governing body of an assessment unit and every local assessor may
 accept a late application for tax exemption pursuant to section 459-c of
 the real property tax law for the 2020-2021 school taxes and 2021 gener-
 al taxes; provided, however, that acceptance of  such  late  application
 may  occur  only  pursuant to local authorization by adoption of a local
 law in the case of a county, city, town or  village,  or  passage  of  a
 resolution in the case of a school district other than a school district
 subject  to article 52 of the education law; and provided, further, that
 such late acceptance may not occur more than 274 days after such  appli-
 cation's  original  due  date.    If accepted, such application shall be
 reviewed as if it had been received on  or  before  the  taxable  status
 dates established for such rolls.
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08953-02-1

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