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NY S09785

Bill

Status

Passed

12/13/2024

Primary Sponsor

Cordell Cleare

Click for details

Origin

Senate

2023-2024 General Assembly

AI Summary

  • Amends the real property tax law to change how income is assessed for real property tax exemptions in cities with a population of one million or more
  • Replaces the requirement to use income from "immediately preceding the date of application" with "most recent income tax year or years for which data is sufficiently available to determine the applicant's eligibility"
  • Applies the change to four sections of the real property tax law governing different exemption programs (sections 459-c, 467, 467-b, and 467-c)
  • Maintains the definition of income as adjusted gross income from federal income tax returns, with distributions from individual retirement accounts excluded
  • Takes effect immediately and is deemed effective retroactively to May 3, 2023

Legislative Description

Relates to assessments for certain real property tax exemptions to include years where there is sufficient data to determine an applicant's eligibility for exemptions.

Last Action

SIGNED CHAP.592

12/13/2024

Committee Referrals

Ways and Means6/4/2024
Rules6/4/2024
Aging5/30/2024

Full Bill Text

No bill text available