S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3128
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2023
                                ___________
 
 Introduced  by  Sen. MANNION -- read twice and ordered printed, and when
   printed to be committed to the Committee on Aging
 
 AN ACT to amend the real property tax law, in relation to requiring  the
   state  to  handle  the income verification process for the purposes of
   the senior citizen tax exemption

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subdivision 5 of section 467 of the real property tax law,
 as amended by section 1 of part B of chapter 686 of the laws of 2022, is
 amended to read as follows:
   5. (A) Application for such exemption must be made by  the  owner,  or
 all  of  the  owners of the property, on forms prescribed by the commis-
 sioner to be furnished by the appropriate assessing authority and  shall
 furnish  the  information  and  be  executed  in  the manner required or
 prescribed in such forms, and shall be filed in such  assessor's  office
 on  or  before  the appropriate taxable status date. Notwithstanding any
 other provision of law, at the option of the municipal corporation,  any
 person  otherwise  qualifying under this section shall not be denied the
 exemption under this section if he becomes sixty-five years of age after
 the appropriate taxable status date and on or  before  December  thirty-
 first of the same year.
   (B)  EFFECTIVE  WITH  APPLICATIONS FOR SUCH EXEMPTION, THE APPLICATION
 FORM SHALL INDICATE THAT ALL OWNERS OF  THE  PROPERTY  AND  ANY  OWNERS'
 SPOUSES  RESIDING  ON  THE  PREMISES  MUST HAVE THEIR INCOME ELIGIBILITY
 VERIFIED ANNUALLY BY THE DEPARTMENT  AND  MUST  FURNISH  THEIR  TAXPAYER
 IDENTIFICATION  NUMBERS  IN ORDER TO FACILITATE MATCHING WITH RECORDS OF
 THE DEPARTMENT.  THE INCOME ELIGIBILITY OF SUCH PERSONS SHALL  BE  VERI-
 FIED  ANNUALLY  BY THE DEPARTMENT, AND THE ASSESSING AUTHORITY SHALL NOT
 REQUEST  INCOME  DOCUMENTATION  FROM  THEM.  ALL  APPLICANTS  FOR   SUCH
 EXEMPTION AND ALL ASSESSING AUTHORITIES SHALL BE REQUIRED TO PARTICIPATE
 IN  THIS  PROGRAM,  KNOWN  AS  THE SENIOR CITIZEN PROPERTY TAX EXEMPTION
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05280-01-3
              

 S. 3128                             2
 
 INCOME VERIFICATION  PROGRAM.  THE  COMMISSIONER  MAY,  IN  HIS  OR  HER
 DISCRETION  AND IN CONJUNCTION WITH THE APPROPRIATE ASSESSING AUTHORITY,
 EXTEND ON AN INDIVIDUAL BASIS AND AS NECESSARY THE ENROLLMENT PERIOD  OF
 THE  SENIOR  CITIZEN  PROPERTY TAX EXEMPTION INCOME VERIFICATION PROGRAM
 FOR PROPERTY OWNERS WHO FAILED  TO  ENROLL  IN  SUFFICIENT  TIME.  WHERE
 APPROPRIATE,  THE  COMMISSIONER,  IN  CONJUNCTION  WITH  THE APPROPRIATE
 ASSESSING AUTHORITY, IS FURTHER AUTHORIZED TO REMIT DIRECTLY TO  SUCH  A
 PROPERTY  OWNER  A  PAYMENT IN AN AMOUNT EQUAL TO THE DIFFERENCE BETWEEN
 THE TAX BILL THAT THE PROPERTY OWNER ACTUALLY RECEIVED AND THE TAX  BILL
 THAT  THE PROPERTY OWNER WOULD HAVE RECEIVED HAD HE OR SHE ENROLLED IN A
 TIMELY MANNER.
   (C) ANY INFORMATION OR DOCUMENTATION  SUBMITTED  BY  AN  APPLICANT  IN
 CONNECTION  WITH  APPLICATIONS FOR OR RENEWAL OF AN EXEMPTION AUTHORIZED
 UNDER PARAGRAPH (A) OF SUBDIVISION ONE OF THIS SECTION TO VERIFY INCOME,
 SHALL BE DEEMED CONFIDENTIAL, AND THE ASSESSOR, ANY MUNICIPAL OFFICER OR
 MUNICIPAL EMPLOYEES SHALL BE PROHIBITED FROM DISCLOSING ANY SUCH  INFOR-
 MATION,  EXCEPT FOR ANY DISCLOSURE NECESSARY IN THE PERFORMANCE OF THEIR
 OFFICIAL DUTIES.
   § 2. This act shall take effect immediately.