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NY S00149
Bill
Status
1/9/2013
Primary Sponsor
Ruben Diaz
Click for details
AI Summary
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Requires municipalities to send a second copy of the senior citizen tax exemption notice 30 days prior to the filing deadline on tax bills.
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Expands the authority to accept late senior citizen exemption applications from only large counties to any municipality, allowing them to adopt local laws permitting applications after the statutory deadline.
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Applications filed late under an approved municipal ordinance that meet all other requirements shall be deemed timely and grant exemptions retroactive to the immediately preceding taxable status date.
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Takes effect immediately, with provisions for late filings applicable to the 2013-2014 tax assessment rolls if applications are filed within 60 days of the 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
PRINT NUMBER 149A
1/17/2014