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NY A05288
Bill
Status
2/12/2025
Primary Sponsor
Tommy Schiavoni
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AI Summary
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Allows senior citizens who qualify for the enhanced STAR (School Tax Relief) exemption to apply for the exemption within 30 days of purchasing property, even if the purchase occurs after taxes have already been levied
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Requires assessors to determine within 30 days whether the property would have qualified for exempt status had the senior citizen owned it on the original taxable status date
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Establishes a complaint and review process where property owners can challenge the exemption determination by filing with the board of assessment review within 20 days of receiving the assessor's notice
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Provides for a hearing before the board of assessment review within 30 days if a complaint is filed, with final determinations subject to further judicial review under Article 7 of the Real Property Tax Law
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Takes effect immediately and applies to property transferred to qualified senior citizens after taxable status dates occurring on or after the effective date
Legislative Description
Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption.
Last Action
referred to real property taxation
1/7/2026