NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10241a
TITLE OF BILL:
An act in relation to extending the deadline for the filing of applica-
tions and renewal applications for real property tax abatement programs
PURPOSE OR GENERAL IDEA OF BILL:
To reasonably and responsibly protect the general public-and real prop-
erty tax abatement and exemption filers by extending, at local option,
the application and renewal application deadline for these programs due
to the effects of the coronavirus disease (COVID-19).
SUMMARY OF PROVISIONS:
Section 1. States that all deadlines for the filing of applications and
renewal applications due to be filed in the calendar year 2020 for any
real property tax abatement or exemption program shall be extended to
July 15, 2020, at local option.
Section 2. Provides for an appeal procedure for appeals regarding denial
of exemption or abatement in relation to applications submitted in
accordance with the extension laid out in section 1.
Many property owners receive reductions in their property tax bills due
to their enrollment in real property tax abatement and exemption
programs. A vast majority of these programs include cyclical renewal
application submissions, which require property owners to work hand-in-
hand with their taxing jurisdiction and the New York State Department of
Taxation and Finance.
Given the current COVID-19 pandemic facing our state many these agencies
have not been able to perform their duties in assisting property owners
which such applications and renewal applications. This legislation will
ensure no property owner misses out on a real property tax abatement or
exemption on their 20221-2022 assessment due to the COVID-19 pandemic.
FISCAL IMPLICATIONS FOR STATE:
None to the State.