BILL NUMBER: S5642
SPONSOR: MANNION
 
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:
The purpose of this bill is to require the assessing authority of muni-
cipalities 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 assess-
ing authority has not received a completed application.
 
SUMMARY OF PROVISIONS:
Section one of the bill would require the assessing authority of munici-
palities 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 assess-
ing authority has not received a completed application.
Section two of the bill provides that the effective date shall take
effect immediately.
 
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. 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.
 
LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S5642: 459-c real property tax law, 459-c(8) real property tax law