S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3792
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 8, 2023
                                ___________
 
 Introduced  by  M. of A. THIELE -- Multi-Sponsored by -- M. of A. SANTA-
   BARBARA -- 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
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03790-01-3
              

 A. 3792                             2
 
 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.