NY S08570

Amends section 467 of the Real Property Tax Law to require municipalities to send a second copy of the senior citizen tax exemption notice 30 days prior to the filing deadline.

Maintains existing requirement that municipalities notify residential property owners of senior citizen tax exemption eligibility through notices sent with tax bills or by other means.

Notice must include information about eligibility, application deadline, and contact details for the municipal department explaining the exemption provisions.

Clarifies that failure to receive notice does not prevent the levy, collection, or enforcement of property taxes owed by the property owner.

Takes effect immediately upon enactment.