NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A3744
SPONSOR: Dinowitz TITLE OF BILL:
An act to amend the real property tax law, in relation to notification
of a tax exemption for seniors
PURPOSE OR GENERAL IDEA OF BILL:
This bill requires each county assessing authority to send a second
notice and a second copy of the application for Senior Citizen Homeown-
ers' Exemption 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 paragraph (a) of subdivision 6 of § 467
of the real property tax law to require the assessing authority of muni-
cipalities to mail a second copy of the application and notice required
by the subdivision thirty days prior to the appropriate taxable status
date when the assessing authority has not received a completed applica-
tion.
Section two sets the effective date.
JUSTIFICATION:
In an effort to keep senior citizens with limited incomes in their homes
and out of institutional care, New York State offers the Senior Citizen
Homeowners' Exemption, or SCHE. Under current law, each county assessor
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:
2024:A.5916- Aging/S.6095- Passed Senate
2023:A.5916- Aging/S.6095- Passed Senate
FISCAL IMPLICATIONS:
None to the State.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
3744
2025-2026 Regular Sessions
IN ASSEMBLY
January 30, 2025
___________
Introduced by M. of A. DINOWITZ, HYNDMAN, JACKSON -- read once and
referred to the Committee on Aging
AN ACT to amend the real property tax law, in relation to notification
of a tax exemption for seniors
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (a) of subdivision 6 of section 467 of the real
2 property tax law, as amended by section 5 of part K of chapter 59 of the
3 laws of 2023, is amended to read as follows:
4 (a) At least sixty days prior to the appropriate taxable status date,
5 the assessing authority shall mail to each person who was granted
6 exemption pursuant to this section on the latest completed assessment
7 roll an application form and a notice that such application must be
8 filed on or before the taxable status date and be approved in order for
9 the exemption to be granted. The assessing authority shall mail a second
10 copy of the application and notice required by this subdivision thirty
11 days prior to the appropriate taxable status date when the assessing
12 authority has not yet received a completed application. The assessing
13 authority shall, within three days of the completion and filing of the
14 tentative assessment roll, notify by mail any applicant whose applica-
15 tion includes at least one self-addressed, pre-paid envelope, of the
16 approval or denial of the application; provided, however, that the
17 assessing authority shall, upon the receipt and filing of the applica-
18 tion, send by mail notification of receipt to any applicant who has
19 included two of such envelopes with the application. Where an applicant
20 is entitled to a notice of denial pursuant to this subdivision, such
21 notice shall be on a form prescribed by the commissioner and shall state
22 the reasons for such denial and shall further state that the applicant
23 may have such determination reviewed in the manner provided by law.
24 Failure to mail any such application [form] forms or notices or the
25 failure of such person to receive any of the same shall not prevent the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07733-01-5
A. 3744 2
1 levy, collection and enforcement of the payment of the taxes or PILOT on
2 property owned by such person.
3 § 2. This act shall take effect immediately.
