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NY S03309
Bill
Status
1/24/2025
Primary Sponsor
Anthony Palumbo
Click for details
AI Summary
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Allows senior citizens who qualify for the enhanced STAR (School Tax Relief) exemption to apply within 30 days of purchasing property, even if the purchase occurs after taxes have already been levied
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Requires the assessor to determine within 30 days whether the property would have qualified for the exemption had the senior owned it on the original taxable status date
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Provides a complaint process allowing applicants to request review by the board of assessment review within 20 days if they dispute the assessor's determination
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Board of assessment review must hold a hearing within 30 days of the assessor's notice if a complaint is filed, with final determinations subject to further judicial review under Article 7
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Takes effect immediately and applies to properties 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 AGING
1/7/2026