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NY S00949
Bill
Status
6/16/2010
Primary Sponsor
Ruben Diaz
Click for details
AI Summary
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Requires municipal corporations to send a second copy of the senior citizen tax exemption notice 30 days prior to the filing deadline, in addition to the existing notice sent with tax bills
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Authorizes municipal assessors to accept late applications for senior citizen property tax exemptions up to 60 days after the statutory deadline from individuals who previously received the exemption
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Late applications filed within the 60-day grace period that comply with local law and meet all other requirements are deemed timely and shall be granted the exemption retroactively to the taxable status date preceding the application filing date
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Takes effect immediately, with the 60-day late filing provision applying to 2009-2010 tax assessment rolls for applications filed within 60 days of the law's effective date
Legislative Description
Provides additional notice of the real property tax exemption for senior citizens under section 467 of the real property tax law and requires municipal corporations to permit late filings within 60 days of the statutory deadline from persons previously granted such exemption.
Last Action
referred to real property taxation
6/16/2010