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NY A06765
Bill
Status
3/29/2021
Primary Sponsor
Philip Ramos
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AI Summary
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Extends tax exemptions for educational institutions from the 2019 assessment roll to the 2020 and 2021 assessment rolls under Real Property Tax Law sections 420-a and 420-b without requiring renewal applications.
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Eliminates the requirement for eligible recipients who received exemptions on the 2019 roll to file renewal applications to continue receiving the same exemption amount.
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Prohibits assessing units and local assessors from requiring eligible recipients to appear in person to file renewal applications for any reason.
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Mandates refunds of any payments made under protest by institutions that lost exempt status under sections 420-a and 420-b during this period.
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Effective immediately and retroactive to March 7, 2020, with provisions expiring and repealing on January 1, 2022.
Legislative Description
Provides that every governing body of an assessing unit and local assessor shall extend to the 2020 and 2021 assessment roll, the renewal of the exemptions received on the 2019 assessment roll pursuant to sections 420-a and 420-b of the real property tax law, relating to tax exemptions for educational institutions, and no renewal application shall be required of any eligible recipient who received either exemption on the 2019 assessment roll in order for such eligible recipient to continue receiving such exemption at the same amount received on the 2019 assessment roll; makes related provisions.
Last Action
referred to real property taxation
1/5/2022