S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3744
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2025
                                ___________
 
 Introduced  by  M.  of  A.  DINOWITZ,  HYNDMAN, JACKSON -- read once and
   referred to the Committee on Aging
 
 AN ACT to amend the real property tax law, in relation  to  notification
   of a tax exemption for seniors
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Paragraph (a) of subdivision 6 of section 467 of  the  real
 property tax law, as amended by section 5 of part K of chapter 59 of the
 laws of 2023, is amended to read as follows:
   (a)  At least sixty days prior to the appropriate taxable status date,
 the assessing authority shall  mail  to  each  person  who  was  granted
 exemption  pursuant  to  this section on the latest completed assessment
 roll an application form and a notice  that  such  application  must  be
 filed  on or before the taxable status date and be approved in order for
 the exemption to be granted. THE ASSESSING AUTHORITY SHALL MAIL A SECOND
 COPY OF THE APPLICATION AND NOTICE REQUIRED BY THIS  SUBDIVISION  THIRTY
 DAYS  PRIOR  TO  THE  APPROPRIATE TAXABLE STATUS DATE WHEN THE ASSESSING
 AUTHORITY HAS NOT YET RECEIVED A COMPLETED  APPLICATION.  The  assessing
 authority  shall,  within three days of the completion and filing of the
 tentative assessment roll, notify by mail any applicant  whose  applica-
 tion  includes  at  least  one self-addressed, pre-paid envelope, of the
 approval or denial of  the  application;  provided,  however,  that  the
 assessing  authority  shall, upon the receipt and filing of the applica-
 tion, send by mail notification of receipt  to  any  applicant  who  has
 included  two of such envelopes with the application. Where an applicant
 is entitled to a notice of denial pursuant  to  this  subdivision,  such
 notice shall be on a form prescribed by the commissioner and shall state
 the  reasons  for such denial and shall further state that the applicant
 may have such determination reviewed in  the  manner  provided  by  law.
 Failure  to  mail  any  such  application [form] FORMS or notices or the
 failure of such person to receive any of the same shall not prevent  the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07733-01-5
              

 A. 3744                             2
 
 levy, collection and enforcement of the payment of the taxes or PILOT on
 property owned by such person.
   § 2. This act shall take effect immediately.