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NY S04226
Bill
Status
Introduced
2/6/2023
Primary Sponsor
Joseph Griffo
Click for details
AI Summary
- Allows eligible applicants to request a one-time filing extension for the "enhanced" STAR exemption if the initial application was not filed by the taxable status date
- Applicant must submit a written request to the commissioner demonstrating they are otherwise entitled to the exemption and have not previously received such an extension
- Commissioner must notify the applicant and assessor of the determination; if approved, the assessor must correct the assessment roll accordingly
- If correction cannot be made before school taxes are levied, the failure to include the exemption is treated as a clerical error under Real Property Tax Law Article 5, Title 3
- Effective 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 AGING
1/3/2024
Committee Referrals
Aging2/6/2023
Full Bill Text
No bill text available