BILL NUMBER: S3574
SPONSOR: CLEARE
 
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 SCHE to those previously
granted an exemption on the latest completed assessment roll thirty days
prior to the taxable status date when the assessing authority has not
already received a completed application.
 
SUMMARY OF PROVISIONS:
Section one amends paragraph (a) of subdivision 6 of section 467 of the
real property tax law to add that the county assessing authority shall
mail a second copy of the application and notice required by the subdi-
vision thirty days prior to the appropriate taxable status date when a
completed application has not yet been received.
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 when a completed application has not yet been
received.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S3574: 467 real property tax law, 467(6) real property tax law