Requires an assessor to send a second copy of the application and notice for a real property tax exemption to persons with disabilities and limited incomes thirty days prior to the appropriate taxable status date.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5917
SPONSOR: Dinowitz TITLE OF BILL:
An act to amend the real property tax law, in relation to notice of a
tax exemption for persons with disabilities and limited incomes
PURPOSE OR GENERAL IDEA OF BILL:
This bill requires each county assessor to send a second notice and a
second copy of the application for DHE to those previously granted an
exemption on the latest completed assessment roll thirty days prior to
the taxable status date.
SUMMARY OF PROVISIONS:
Section one of the bill amends subdivision 8 of § 459-c of the real
property tax law to require the assessing authority of municipalities to
mail a second copy of the Disabled Homeowners' Exemption application and
notice to each person who was granted the exemption thirty days before
the appropriate taxable status date when the assessing authority has not
received a completed application.
Section two of the bill sets the effective date.
JUSTIFICATION:
In an effort to keep disabled citizens with limited incomes in their
homes and out of institutional care, New York State offers the Disabled
Homeowners' Exemption, or DHE. Under current law, county assessors must
mail each person who was granted exemption on the latest completed
assessment roll an application form and a notice that such application
must be filed on or before the taxable status date and be approved in
order for the exemption to continue to be granted. In order to boost
utilization of the program, this bill would require the assessor to send
a second copy of the application and notice thirty days prior to the
taxable status date.
PRIOR LEGISLATIVE HISTORY:
New bill
FISCAL IMPLICATIONS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
5917
2023-2024 Regular Sessions
IN ASSEMBLY
March 24, 2023
___________
Introduced by M. of A. DINOWITZ, COLTON, GUNTHER -- read once and
referred to the Committee on Aging
AN ACT to amend the real property tax law, in relation to notice of a
tax exemption for persons with disabilities and limited incomes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 8 of section 459-c of the real property tax
2 law, as amended by section 2 of part B of chapter 686 of the laws of
3 2022, is amended to read as follows:
4 8. At least sixty days prior to the appropriate taxable status date,
5 the assessor shall mail to each person who was granted exemption pursu-
6 ant to this section on the latest completed assessment roll an applica-
7 tion form and a notice that such application must be filed on or before
8 the taxable status date and be approved in order for the exemption to
9 continue to be granted. The assessor shall mail a second copy of the
10 application and notice required by this subdivision thirty days prior to
11 the appropriate taxable status date when the assessor has not yet
12 received a completed application. Failure to mail such application
13 [form] forms or the failure of such person to receive the same shall not
14 prevent the levy, collection and enforcement of the payment of the taxes
15 or PILOT on property owned by such person.
16 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00771-02-3
