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NY A05981
Bill
Status
3/4/2021
Primary Sponsor
Albert Stirpe
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AI Summary
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Allows eligible applicants to request a one-time filing extension from the commissioner for the "enhanced" STAR exemption if the initial application was not filed by the taxable status date.
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Applicants must submit a written request to the commissioner to extend the filing deadline and must otherwise be entitled to the exemption.
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Commissioner must grant the extension if satisfied that the applicant has not previously been granted such an extension and is otherwise eligible for the exemption.
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Requires the assessor to correct the assessment roll upon receiving notice of the commissioner's approval, with any failure to account for the exemption treated as a "clerical error" that must be corrected.
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Takes effect immediately upon enactment.
Legislative Description
Provides a filing extension for the "enhanced" STAR exemption to initial applicants provided that such applicants have not been granted such extension before and such applicants are otherwise entitled to the exemption.
Last Action
referred to real property taxation
1/5/2022