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NY S04614

Bill

Official Source

Status

Engrossed

6/8/2021

Primary Sponsor

Anna Kaplan

Click for details

Origin

Senate

2021-2022 General Assembly

AI Summary

  • Allows governing bodies of assessment units and local assessors to accept late applications for tax exemptions under Real Property Tax Law section 459-c for the 2020-2021 school taxes and 2021 general taxes
  • Requires local authorization through adoption of a local law (for counties, cities, towns, or villages) or passage of a resolution (for school districts not subject to education law article 52)
  • Limits late acceptance to no more than 274 days after the application's original due date
  • Treats accepted late applications as if they were received on or before the established taxable status dates for the applicable rolls
  • Takes effect immediately upon enactment

Legislative Description

Authorizes every governing body of an assessing unit and every local assessor to accept a late application for a tax exemption related to having a disability for the 2020-2021 school taxes and the 2021 general taxes, provided that acceptance of such late application may occur only pursuant to local authorization by adoption of a local law in the case of a county, city, town or village, or passage of a resolution in the case of a school district other than a school district subject to article fifty-two of the education law.

Last Action

referred to real property taxation

4/6/2022

Committee Referrals

Real Property Taxation4/6/2022
Local Government1/5/2022
Real Property Taxation6/8/2021
Local Government2/8/2021

Full Bill Text

No bill text available