S T A T E O F N E W Y O R K
________________________________________________________________________
4991
2023-2024 Regular Sessions
I N S E N A T E
February 21, 2023
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Introduced by Sen. OBERACKER -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to establishing a
real property tax exemption for certain persons sixty years of age and
over
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The real property tax law is amended by adding a new
section 461 to read as follows:
§ 461. PERSONS SIXTY YEARS OF AGE AND OVER. 1. (A) REAL PROPERTY OWNED
BY ONE OR MORE PERSONS, EACH OF WHOM IS SIXTY YEARS OF AGE OR OVER, OR
REAL PROPERTY OWNED BY HUSBAND AND WIFE, ONE OF WHOM IS SIXTY YEARS OF
AGE OR OVER WITH AN ANNUAL HOUSEHOLD INCOME NOT EXCEEDING ONE HUNDRED
THOUSAND DOLLARS, SHALL BE EXEMPT FROM TAXATION BY ANY MUNICIPAL CORPO-
RATION IN WHICH LOCATED TO THE EXTENT PROVIDED PURSUANT TO PARAGRAPH (B)
OF THIS SUBDIVISION.
(B) THE EXEMPTION PROVIDED BY THIS SECTION SHALL BE ONE HUNDRED
PERCENT OF THE ASSESSED VALUATION FOR ASSESSMENT ROLLS PREPARED ON THE
BASIS OF TAXABLE STATUS DATES OCCURRING DURING THE YEAR TWO THOUSAND
TWENTY-THREE AND THEREAFTER.
(C) THE REAL PROPERTY TAX EXEMPTION ON REAL PROPERTY OWNED BY HUSBAND
AND WIFE, ONE OF WHOM IS SIXTY YEARS OF AGE OR OVER, ONCE GRANTED, SHALL
NOT BE RESCINDED BY ANY MUNICIPAL CORPORATION SOLELY BECAUSE OF THE
DEATH OF THE OLDER SPOUSE SO LONG AS THE SURVIVING SPOUSE IS AT LEAST
SIXTY YEARS OF AGE.
2. EXEMPTION FROM TAXATION FOR SCHOOL PURPOSES SHALL NOT BE GRANTED
IN THE CASE OF REAL PROPERTY WHERE A CHILD RESIDES IF SUCH CHILD ATTENDS
A PUBLIC SCHOOL OF ELEMENTARY OR SECONDARY EDUCATION.
3. NO EXEMPTION SHALL BE GRANTED:
(A) UNLESS THE OWNER SHALL HAVE HELD AN EXEMPTION UNDER THIS SECTION
FOR HIS OR HER PREVIOUS RESIDENCE OR UNLESS THE TITLE OF THE PROPERTY
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08920-01-3
S. 4991 2
SHALL HAVE BEEN VESTED IN THE OWNER OR ONE OF THE OWNERS OF THE PROPERTY
FOR AT LEAST TWELVE CONSECUTIVE MONTHS PRIOR TO THE DATE OF MAKING
APPLICATION FOR EXEMPTION, PROVIDED, HOWEVER, THAT IN THE EVENT OF THE
DEATH OF EITHER A HUSBAND OR WIFE IN WHOSE NAME TITLE OF THE PROPERTY
SHALL HAVE BEEN VESTED AT THE TIME OF DEATH AND THEN BECOMES VESTED
SOLELY IN THE SURVIVOR BY VIRTUE OF DEVISE BY OR DESCENT FROM THE
DECEASED HUSBAND OR WIFE, THE TIME OF OWNERSHIP OF THE PROPERTY BY THE
DECEASED HUSBAND OR WIFE SHALL BE DEEMED ALSO A TIME OF OWNERSHIP BY THE
SURVIVOR AND SUCH OWNERSHIP SHALL BE DEEMED CONTINUOUS FOR THE PURPOSES
OF COMPUTING SUCH PERIOD OF TWELVE CONSECUTIVE MONTHS. IN THE EVENT OF A
TRANSFER BY EITHER A HUSBAND OR WIFE TO THE OTHER SPOUSE OF ALL OR PART
OF THE TITLE TO THE PROPERTY, THE TIME OF OWNERSHIP OF THE PROPERTY BY
THE TRANSFEROR SPOUSE SHALL BE DEEMED ALSO A TIME OF OWNERSHIP BY THE
TRANSFEREE SPOUSE AND SUCH OWNERSHIP SHALL BE DEEMED CONTINUOUS FOR THE
PURPOSES OF COMPUTING SUCH PERIOD OF TWELVE CONSECUTIVE MONTHS. WHERE
PROPERTY OF THE OWNER OR OWNERS HAS BEEN ACQUIRED TO REPLACE PROPERTY
FORMERLY OWNED BY SUCH OWNER OR OWNERS AND TAKEN BY EMINENT DOMAIN OR
OTHER INVOLUNTARY PROCEEDING, EXCEPT A TAX SALE, THE PERIOD OF OWNERSHIP
OF THE FORMER PROPERTY SHALL BE COMBINED WITH THE PERIOD OF OWNERSHIP OF
THE PROPERTY FOR WHICH APPLICATION IS MADE FOR EXEMPTION AND SUCH PERI-
ODS OF OWNERSHIP SHALL BE DEEMED TO BE CONSECUTIVE FOR PURPOSES OF THIS
SECTION. WHERE A RESIDENCE IS SOLD AND REPLACED WITH ANOTHER WITHIN ONE
YEAR AND BOTH RESIDENCES ARE WITHIN THE STATE, THE PERIOD OF OWNERSHIP
OF BOTH PROPERTIES SHALL BE DEEMED CONSECUTIVE FOR PURPOSES OF THE
EXEMPTION FROM TAXATION BY A MUNICIPALITY. WHERE THE OWNER OR OWNERS
TRANSFER TITLE TO PROPERTY WHICH AS OF THE DATE OF TRANSFER WAS EXEMPT
FROM TAXATION UNDER THE PROVISIONS OF THIS SECTION, THE REACQUISITION OF
TITLE BY SUCH OWNER OR OWNERS WITHIN NINE MONTHS OF THE DATE OF TRANSFER
SHALL BE DEEMED TO SATISFY THE REQUIREMENT OF THIS PARAGRAPH THAT THE
TITLE OF THE PROPERTY SHALL HAVE BEEN VESTED IN THE OWNER OR ONE OF THE
OWNERS FOR SUCH PERIOD OF TWELVE CONSECUTIVE MONTHS. WHERE, UPON OR
SUBSEQUENT TO THE DEATH OF AN OWNER OR OWNERS, TITLE TO PROPERTY WHICH
AS OF THE DATE OF SUCH DEATH WAS EXEMPT FROM TAXATION UNDER SUCH
PROVISIONS, BECOMES VESTED, BY VIRTUE OF DEVISE OR DESCENT FROM THE
DECEASED OWNER OR OWNERS, OR BY TRANSFER BY ANY OTHER MEANS WITHIN NINE
MONTHS AFTER SUCH DEATH, SOLELY IN A PERSON OR PERSONS WHO, AT THE TIME
OF SUCH DEATH, MAINTAINED SUCH PROPERTY AS A PRIMARY RESIDENCE, THE
REQUIREMENT OF THIS PARAGRAPH THAT THE TITLE OF THE PROPERTY SHALL HAVE
BEEN VESTED IN THE OWNER OR ONE OF THE OWNERS FOR SUCH PERIOD OF TWELVE
CONSECUTIVE MONTHS SHALL BE DEEMED SATISFIED;
(B) UNLESS THE PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES,
PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
SO USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES BUT IS USED FOR OTHER
PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION AND THE REMAINING
PORTION ONLY SHALL BE ENTITLED TO THE EXEMPTION PROVIDED BY THIS
SECTION;
(C) UNLESS THE REAL PROPERTY IS THE LEGAL RESIDENCE OF AND IS OCCUPIED
IN WHOLE OR IN PART BY THE OWNER OR BY ALL OF THE OWNERS OF THE PROPER-
TY: EXCEPT WHERE, (I) AN OWNER IS ABSENT FROM THE RESIDENCE WHILE
RECEIVING HEALTH-RELATED CARE AS AN INPATIENT OF A RESIDENTIAL HEALTH
CARE FACILITY, AS DEFINED IN SECTION TWENTY-EIGHT HUNDRED ONE OF THE
PUBLIC HEALTH LAW, PROVIDED THAT ANY INCOME ACCRUING TO THAT PERSON
SHALL ONLY BE INCOME ONLY TO THE EXTENT THAT IT EXCEEDS THE AMOUNT PAID
BY SUCH OWNER, SPOUSE, OR CO-OWNER FOR CARE IN THE FACILITY, AND
PROVIDED FURTHER, THAT DURING SUCH CONFINEMENT SUCH PROPERTY IS NOT
OCCUPIED BY OTHER THAN THE SPOUSE OR CO-OWNER OF SUCH OWNER; OR, (II)
S. 4991 3
THE REAL PROPERTY IS OWNED BY A HUSBAND AND/OR WIFE, OR AN EX-HUSBAND
AND/OR AN EX-WIFE, AND EITHER IS ABSENT FROM THE RESIDENCE DUE TO
DIVORCE, LEGAL SEPARATION OR ABANDONMENT AND ALL OTHER PROVISIONS OF
THIS SECTION ARE MET PROVIDED THAT WHERE AN EXEMPTION WAS PREVIOUSLY
GRANTED WHEN BOTH RESIDED ON THE PROPERTY, THEN THE PERSON REMAINING ON
THE REAL PROPERTY SHALL BE SEVENTY YEARS OF AGE OR OVER.
4. (A) FOR THE PURPOSES OF THIS SECTION, TITLE TO THAT PORTION OF REAL
PROPERTY OWNED BY A COOPERATIVE APARTMENT CORPORATION IN WHICH A
TENANT-STOCKHOLDER OF SUCH CORPORATION RESIDES AND WHICH IS REPRESENTED
BY HIS OR HER SHARE OR SHARES OF STOCK IN SUCH CORPORATION AS DETERMINED
BY ITS OR THEIR PROPORTIONAL RELATIONSHIP TO THE TOTAL OUTSTANDING STOCK
OF THE CORPORATION, INCLUDING THAT OWNED BY THE CORPORATION, SHALL BE
DEEMED TO BE VESTED IN SUCH TENANT-STOCKHOLDER.
(B) THAT PROPORTION OF THE ASSESSMENT OF SUCH REAL PROPERTY OWNED BY A
COOPERATIVE APARTMENT CORPORATION DETERMINED BY THE RELATIONSHIP OF SUCH
REAL PROPERTY VESTED IN SUCH TENANT-STOCKHOLDER TO SUCH ENTIRE PARCEL
AND THE BUILDINGS THEREON OWNED BY SUCH COOPERATIVE APARTMENT CORPO-
RATION IN WHICH SUCH TENANT-STOCKHOLDER RESIDES SHALL BE SUBJECT TO
EXEMPTION FROM TAXATION PURSUANT TO THIS SECTION AND ANY EXEMPTION SO
GRANTED SHALL BE CREDITED BY THE APPROPRIATE TAXING AUTHORITY AGAINST
THE ASSESSED VALUATION OF SUCH REAL PROPERTY; THE REDUCTION IN REAL
PROPERTY TAXES REALIZED THEREBY SHALL BE CREDITED BY THE COOPERATIVE
APARTMENT CORPORATION AGAINST THE AMOUNT OF SUCH TAXES OTHERWISE PAYABLE
BY OR CHARGEABLE TO SUCH TENANT-STOCKHOLDER.
5. EVERY MUNICIPAL CORPORATION IN WHICH SUCH REAL PROPERTY IS LOCATED
SHALL NOTIFY, OR CAUSE TO BE NOTIFIED, EACH PERSON OWNING RESIDENTIAL
REAL PROPERTY IN SUCH MUNICIPAL CORPORATION OF THE PROVISIONS OF THIS
SECTION. THE PROVISIONS OF THIS SUBDIVISION MAY BE MET BY A NOTICE OR
LEGEND SENT ON OR WITH EACH TAX BILL TO SUCH PERSONS READING "YOU MAY BE
ELIGIBLE FOR TAX EXEMPTIONS FOR PERSONS SIXTY YEARS OF AGE AND OVER.
SUCH PERSONS HAVE UNTIL MONTH.........., DAY......., YEAR......, TO
APPLY FOR SUCH EXEMPTIONS. FOR INFORMATION PLEASE CALL OR WRITE....",
FOLLOWED BY THE NAME, TELEPHONE NUMBER AND/OR ADDRESS OF A PERSON OR
DEPARTMENT SELECTED BY THE MUNICIPAL CORPORATION TO EXPLAIN THE
PROVISIONS OF THIS SECTION. EACH COOPERATIVE APARTMENT CORPORATION SHALL
NOTIFY EACH TENANT-STOCKHOLDER THEREOF IN RESIDENCE OF SUCH PROVISIONS
AS SET FORTH IN THIS SUBDIVISION. FAILURE TO NOTIFY, OR CAUSE TO BE
NOTIFIED ANY PERSON WHO IS IN FACT, ELIGIBLE TO RECEIVE THE EXEMPTION
PROVIDED BY THIS SECTION OR THE FAILURE OF SUCH PERSON TO RECEIVE THE
SAME SHALL NOT PREVENT THE LEVY, COLLECTION AND ENFORCEMENT OF THE
PAYMENT OF THE TAXES ON PROPERTY OWNED BY SUCH PERSON.
6. APPLICATION FOR SUCH EXEMPTION SHALL BE MADE BY THE OWNER, OR ALL
OF THE OWNERS OF THE PROPERTY, ON FORMS PRESCRIBED BY THE COMMISSION 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, ANY PERSON OTHERWISE QUALIFYING UNDER THIS SECTION SHALL NOT BE
DENIED THE EXEMPTION UNDER THIS SECTION IF HE OR SHE BECOMES SIXTY YEARS
OF AGE AFTER THE APPROPRIATE TAXABLE STATUS DATE AND ON OR BEFORE DECEM-
BER THIRTY-FIRST OF THE SAME YEAR.
7. AN APPLICATION FOR SUCH EXEMPTION MAY BE FILED WITH THE ASSESSOR
AFTER THE APPROPRIATE TAXABLE STATUS DATE BUT NOT LATER THAN THE LAST
DATE ON WHICH A PETITION WITH RESPECT TO COMPLAINTS OF ASSESSMENT MAY BE
FILED, WHERE FAILURE TO FILE A TIMELY APPLICATION RESULTED FROM: (A) A
DEATH OF THE APPLICANT'S SPOUSE, CHILD, PARENT, BROTHER OR SISTER; OR
S. 4991 4
(B) AN ILLNESS OF THE APPLICANT OR OF THE APPLICANT'S SPOUSE, CHILD,
PARENT, BROTHER OR SISTER, WHICH ACTUALLY PREVENTS THE APPLICANT FROM
FILING ON A TIMELY BASIS, AS CERTIFIED BY A LICENSED PHYSICIAN. THE
ASSESSOR SHALL APPROVE OR DENY SUCH APPLICATION AS IF IT HAD BEEN FILED
ON OR BEFORE THE TAXABLE STATUS DATE.
8. NOTWITHSTANDING THE PROVISIONS OF THIS SECTION OR ANY OTHER
PROVISION OF LAW, A COUNTY WITH AN ANNUAL TAXABLE STATUS DATE OF JANUARY
FIRST OR JANUARY SECOND AND WITH A POPULATION OF ONE MILLION OR MORE,
MAY, AT ITS OPTION AND BY AMENDMENT OR ADOPTION OF A LOCAL LAW OR ORDI-
NANCE, AUTHORIZE ITS ASSESSOR TO ACCEPT APPLICATIONS FOR THE EXEMPTION
FROM REAL PROPERTY TAXES AUTHORIZED PURSUANT TO THIS SECTION ON A DATE
LATER THAN SUCH COUNTY'S STATUTORY DEADLINE DATE FOR RECEIVING APPLICA-
TIONS FOR SUCH EXEMPTION. ANY APPLICATION FILED LATER THAN SUCH STATUTO-
RY DEADLINE DATE WHICH IS IN COMPLIANCE WITH SUCH LOCAL LAW OR ORDINANCE
AMENDED OR ADOPTED PURSUANT TO THIS SUBDIVISION AND WHICH MEETS ALL
OTHER NECESSARY REQUIREMENTS FOR GRANTING THE EXEMPTION AUTHORIZED BY
THIS SECTION SHALL BE DEEMED TO HAVE BEEN TIMELY FILED PRIOR TO SUCH
STATUTORY DEADLINE DATE, AND ANY INDIVIDUAL OR INDIVIDUALS FOR WHOM SUCH
AN APPLICATION HAS BEEN FILED SHALL BE GRANTED SUCH EXEMPTION AND SHALL
RECEIVE SUCH EXEMPTION ON THE ASSESSMENT ROLLS PREPARED FOR SUCH COUNTY
ON THE BASIS OF THE TAXABLE STATUS DATE IMMEDIATELY PRECEDING THE DATE
SUCH APPLICATION WAS FILED.
9. NOTWITHSTANDING THE PROVISIONS OF THIS SECTION OR ANY OTHER
PROVISION OF LAW, IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE,
APPLICATIONS FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION SHALL
BE CONSIDERED TIMELY FILED IF THEY ARE FILED ON OR BEFORE THE FIFTEENTH
DAY OF MARCH OF THE APPROPRIATE YEAR.
10. (A) THE EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL REMAIN IN
EFFECT UNTIL DISCONTINUED IN THE MANNER PROVIDED IN THIS SECTION.
(B) THE ASSESSOR SHALL DISCONTINUE ANY EXEMPTION GRANTED PURSUANT TO
THIS SECTION IF IT APPEARS THAT: (I) THE PROPERTY MAY NOT BE THE PRIMARY
RESIDENCE OF THE OWNER OR OWNERS WHO APPLIED FOR THE EXEMPTION, (II)
TITLE TO THE PROPERTY HAS BEEN TRANSFERRED TO A NEW OWNER OR OWNERS,
(III) THE OWNERS FAIL TO SATISFY THE INCOME LIMITATIONS, OR (IV) THE
PROPERTY OTHERWISE MAY NO LONGER BE ELIGIBLE FOR THE EXEMPTION.
(C) UPON DETERMINING THAT AN EXEMPTION GRANTED PURSUANT TO THIS
SECTION SHOULD BE DISCONTINUED, THE ASSESSOR SHALL MAIL A NOTICE SO
STATING TO THE OWNER OR OWNERS THEREOF AT THE TIME AND IN THE MANNER
PROVIDED BY SECTION FIVE HUNDRED TEN OF THIS CHAPTER. SUCH OWNER OR
OWNERS SHALL BE ENTITLED TO SEEK ADMINISTRATIVE AND JUDICIAL REVIEW OF
SUCH ACTION IN THE MANNER PROVIDED BY LAW, PROVIDED, THAT THE BURDEN
SHALL BE ON SUCH OWNER OR OWNERS TO ESTABLISH ELIGIBILITY FOR THE
EXEMPTION.
11. ANY CONVICTION OF HAVING MADE ANY WILFUL FALSE STATEMENT IN THE
APPLICATION FOR SUCH EXEMPTION, SHALL BE PUNISHABLE BY A FINE OF NOT
MORE THAN ONE HUNDRED DOLLARS AND SHALL DISQUALIFY THE APPLICANT OR
APPLICANTS FROM FURTHER EXEMPTION FOR A PERIOD OF FIVE YEARS.
12. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE
PROVISIONS OF THIS SECTION SHALL APPLY TO REAL PROPERTY IN WHICH A
PERSON OR PERSONS HOLD A LEGAL LIFE ESTATE OR WHICH IS HELD IN TRUST
SOLELY FOR THE BENEFIT OF A PERSON OR PERSONS IF SUCH PERSON OR PERSONS
WOULD OTHERWISE BE ELIGIBLE FOR A REAL PROPERTY TAX EXEMPTION, PURSUANT
TO SUBDIVISION ONE OF THIS SECTION, WERE SUCH PERSON OR PERSONS THE
OWNER OR OWNERS OF SUCH REAL PROPERTY.
§ 2. The state shall reimburse municipalities for all revenue lost as
a result of real property tax exemptions granted pursuant to section 461
S. 4991 5
of the real property tax law, as added by section one of this act. The
comptroller shall provide an application procedure and promulgate rules
and regulations for the processing of claims by municipalities.
§ 3. This act shall take effect immediately.
