NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10241a
SPONSOR: Hyndman 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.
JUSTIFICATION:
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.
EFFECTIVE DATE:
Immediately.
STATE OF NEW YORK
________________________________________________________________________
10241--A
IN ASSEMBLY
April 8, 2020
___________
Introduced by M. of A. HYNDMAN -- read once and referred to the Commit-
tee on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT in relation to extending the deadline for the filing of applica-
tions and renewal applications for real property tax abatement
programs
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding any other provision of law, the deadline
2 for the filing of applications and renewal applications due to be filed
3 in calendar year 2020 for any real property tax abatement program or
4 real property tax exemption programs provided by any municipal corpo-
5 ration in this state shall be extended to July 15, 2020 provided the
6 governing body of such municipal corporation adopts a local law, ordi-
7 nance or resolution providing therefor. Any changes to tentative or
8 final assessment rolls or tax rolls resulting from such an extension
9 will be treated as errors and corrected according to the procedures
10 established in sections 552, 553, and 554 of the real property tax law.
11 § 2. The assessor of a participating municipal corporation shall mail
12 written notice of their denial of an exemption or abatement to the prop-
13 erty owner and the participating municipal corporation. Where the asses-
14 sor denied the exemption or abatement, the property owner may file a
15 complaint with the board of assessment review within a time frame deter-
16 mined by the local law, ordinance or resolution passed by the municipal
17 corporation. Such board shall reconvene within 45 days of receiving a
18 complaint and upon ten days written notice to the property owner and
19 assessor to hear the appeal and determine the matter, and shall mail
20 written notice of its determination to the assessor and property owner.
21 The provisions of article 5 of the real property tax law shall govern
22 the review process to the extent practicable. For the purposes of this
23 act, the applicant may commence within 30 days of service of a written
24 determination of the appeal, a proceeding under title 1 of article 7
25 of the real property tax law, or, if applicable, under title 1-A of
26 article 7 of the real property tax law. Sections 727 and 739 of the real
27 property tax law shall not apply to proceedings commenced pursuant to
28 this act.
29 § 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15946-07-0
