A 3834: Requires an assessor to send a second copy of the application and notice for a real property tax exemption to persons with disabilities and limited incomes thirty days prior to the appropriate taxable status date.

  
  STATE OF NEW YORK ________________________________________________________________________ 3834 2025-2026 Regular Sessions  IN ASSEMBLY January 30, 2025 ___________ Introduced by M. of A. DINOWITZ, COLTON, LEVENBERG -- read once and referred to the Committee on Aging AN ACT to amend the real property tax law, in relation to notice of a tax exemption for persons with disabilities and limited incomes The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 8 of section 459-c of the real property tax 2 law, as amended by section 2 of part B of chapter 686 of the laws of 3 2022, is amended to read as follows: 4 8. At least sixty days prior to the appropriate taxable status date, 5 the assessor shall mail to each person who was granted exemption pursu- 6 ant to this section on the latest completed assessment roll an applica- 7 tion form and a notice that such application must be filed on or before 8 the taxable status date and be approved in order for the exemption to 9 continue to be granted. The assessor shall mail a second copy of the 10 application and notice required by this subdivision thirty days prior to 11 the appropriate taxable status date when the assessor has not yet 12 received a completed application. Failure to mail such application 13 [form] forms or the failure of such person to receive the same shall not 14 prevent the levy, collection and enforcement of the payment of the taxes 15 or PILOT on property owned by such person. 16 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07855-01-5