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NY S03228
Bill
Status
1/20/2017
Primary Sponsor
Kenneth LaValle
Click for details
AI Summary
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Allows senior citizens who qualify for enhanced school tax relief exemptions to apply for the exemption within 30 days of purchasing a property, even if purchased after taxes were levied
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Requires the assessor to determine within 30 days whether the property would have qualified for exempt status on the original tax roll had the applicant owned it on the taxable status date
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Establishes a review process where the assessor notifies both the applicant and board of assessment review of the exempt amount, with the applicant able to file a written complaint within 20 days
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Allows the board of assessment review to schedule a hearing within 30 days if a complaint is filed, and permits further review under article seven of the real property tax law within 30 days of the board's determination
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Takes effect immediately and applies to real property transferred to qualified senior citizens after taxable status dates occurring on or after the bill's enactment
Legislative Description
Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption.
Last Action
REFERRED TO AGING
1/3/2018