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.