§ 467 — Persons sixty-five years of age or over

New York § 467

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Private Property
• Art. 4: Exemptions

Text

§ 467. Persons sixty-five years of age or over. 1. (a) Real property\nowned by one or more persons, each of whom is sixty-five years of age or\nover, or real property owned by a married couple or by siblings, one of\nwhom is sixty-five years of age or over, or real property owned by one\nor more persons, some of whom qualify under this section and the others\nof whom qualify under section four hundred fifty-nine-c of this title,\nshall be exempt from payments in lieu of taxes (PILOT) to the battery\npark city authority or from taxation by any municipal corporation in\nwhich located to the extent of fifty per centum of the assessed\nvaluation thereof, provided the governing board of such municipality,\nafter public hearing, adopts a local law, ordinance or resolution\nproviding therefor. For the purposes of this section, the term "sibling"\nshall include persons whose relationship as siblings has been\nestablished through either half blood, whole blood or adoption.\n (b) (1) Any local law, ordinance or resolution adopted pursuant to\nparagraph (a) of this subdivision may be amended, or a local law,\nordinance or resolution may be adopted, to provide an exemption so as to\nincrease the maximum income eligibility level of such municipal\ncorporation as provided in subdivision three of this section\n(represented in the hereinbelow schedule as M), to the extent provided\nin the following schedule:\n ANNUAL INCOME PERCENTAGE ASSESSED VALUATION\n EXEMPT FROM TAXATION OR PILOT\nMore than (M) but\n less than (M+ $1,000) 45 per centum\n(M+ $1,000 or more) but\n less than (M+ $2,000) 40 per centum\n(M+ $2,000 or more) but\n less than (M+ $3,000) 35 per centum\n(M+ $3,000 or more) but\n less than (M+ $3,900) 30 per centum\n(M+ $3,900 or more) but\n less than (M+ $4,800) 25 per centum\n(M+ $4,800 or more) but\n less than (M+ $5,700) 20 per centum\n (2) Any local law, ordinance or resolution adopted pursuant to\nsubparagraph one of this paragraph may be amended, or a local law,\nordinance or resolution may be adopted, to provide an exemption so as to\nincrease the maximum income eligibility level of such municipal\ncorporation as provided in subdivision three of this section\n(represented in the hereinbelow schedule as M), and as increased as\nprovided for in such subparagraph one to the extent provided in the\nfollowing schedule:\n ANNUAL INCOME PERCENTAGE ASSESSED VALUATION\n EXEMPT FROM TAXATION OR PILOT\n(M+ $5,700 or more) but\n less than (M+ $6,600) 15 per centum\n(M+ $6,600 or more) but\n less than (M+ $7,500) 10 per centum\n (3) Any local law, ordinance or resolution adopted pursuant to\nsubparagraphs one and two of this paragraph may be amended, or a local\nlaw, ordinance or resolution may be adopted, to provide an exemption so\nas to increase the maximum income eligibility level of such municipal\ncorporation as provided in subdivision three of this section\n(represented in the hereinbelow schedule as M), and as increased as\nprovided for in such subparagraph one to the extent provided in the\nfollowing schedule:\n ANNUAL INCOME PERCENTAGE ASSESSED VALUATION\n EXEMPT FROM TAXATION OR PILOT\n(M+ $7,500 or more)\n but less than (M+ $8,400) 5 per centum\n (4) Notwithstanding the maximum exemption percentage permitted\npursuant to paragraph (a) of this subdivision, any local law, ordinance\nor resolution adopted pursuant to this section may be amended, or a\nlocal law, ordinance or resolution may be adopted, to create additional\nannual income categories and corresponding exemption percentages for\nhouseholds making less than the maximum income eligibility level of such\nmunicipal corporation as provided in this subdivision (represented in\nthe hereinbelow schedule as M) pursuant to the following schedule:\nANNUAL INCOME PERCENTAGE OF ASSESSED VALUATION\n EXEMPT FROM TAXATION\nLess than (M) but\nmore than (M- $1,000) 50%\nLess than (M- $1,000) but\nmore than (M- $2,000) 55%\nLess than (M- $2,000) but 60%\nmore than (M- $3,000); and\nLess than (M- $3,000) 65%\n (c) Any exemption provided by this section shall be computed after all\nother partial exemptions allowed by law, excluding the school tax relief\n(STAR) exemption authorized by section four hundred twenty-five of this\ntitle, have been subtracted from the total amount assessed.\n (d) The real property tax or PILOT exemption on real property owned by\na married couple, one of whom is sixty-five years of age or over, once\ngranted, shall not be rescinded by any municipal corporation solely\nbecause of the death of the older spouse so long as the surviving spouse\nis at least sixty-two years of age.\n 2. Exemption from taxation for school purposes shall not be granted in\nthe case of real property where a child resides if such child attends a\npublic school of elementary or secondary education, unless the governing\nboard of the school district in which the property is located, after\npublic hearing, adopts a resolution providing for such exemption;\nprovided that any such resolution shall condition such exemption upon\nsatisfactory proof that the child was not brought into the residence in\nwhole or in substantial part for the purpose of attending a particular\nschool within the district. The procedure for such hearing and\nresolution must be conducted separately from the procedure for any\nhearing and local law, ordinance or resolution conducted pursuant to\nparagraph (a) of subdivision one of this section.\n 3. No exemption shall be granted:\n (a)(i) if the income of the owner or the combined income of the owners\nof the property for the applicable income tax year exceeds the sum of\nthree thousand dollars, or such other sum not less than three thousand\ndollars nor more than fifty thousand dollars, as may be provided by the\nlocal law, ordinance or resolution adopted pursuant to this section.\n (ii) Where the taxable status date is on or before April fourteenth,\nthe applicable income tax year shall be the second most recent calendar\nyear. Where the taxable status date is on or after April fifteenth, the\napplicable income tax year shall be the most recent calendar year.\nProvided, however, that for taxpayers whose income tax returns are filed\non the basis of a fiscal year rather than a calendar year, the\napplicable income tax year shall be the most recent fiscal year for\nwhich an income tax return has been filed.\n (iii) Where title is vested in a married person, the combined income\nof such person and such person's spouse may not exceed such sum, except\nwhere one spouse or ex-spouse is absent from the property as provided in\nsubparagraph (ii) of paragraph (d) of this subdivision, then only the\nincome of the spouse or ex-spouse residing on the property shall be\nconsidered and may not exceed such sum.\n (iv) The term "income" as used herein shall mean the "adjusted gross\nincome" for federal income tax purposes as reported on the applicant's\nfederal or state income tax return for the applicable income tax year,\nsubject to any subsequent amendments or revisions, plus any social\nsecurity benefits not included in such federal adjusted gross income;\nprovided that if no such return was filed for the applicable income tax\nyear, the applicant's income shall be determined based on the amounts\nthat would have so been reported if such a return had been filed; and\nprovided further, that when determining income for purposes of this\nsection, the following conditions shall be applicable:\n (1) the governing body of a municipal corporation, after a public\nhearing, may adopt a local law, ordinance or resolution providing that\nany social security benefits that were not included in the applicant's\nfederal adjusted gross income shall not be considered income;\n (2) distributions received from an individual retirement account or\nindividual retirement annuity that were included in the applicant's\nfederal adjusted gross income shall not be considered income unless the\ngoverning body of a municipal corporation, after a public hearing,\nadopts a local law, ordinance or resolution providing otherwise;\n (3) the applicant's income shall be offset by all medical and\nprescription drug expenses actually paid that were not reimbursed or\npaid for by insurance, if the governing board of a municipal\ncorporation, after a public hearing, adopts a local law, ordinance or\nresolution providing therefor;\n (4) any tax-exempt interest or dividends that were excluded from the\napplicant's federal adjusted gross income shall be considered income;\nand\n (5) any losses that were applied to reduce the applicant's federal\nadjusted gross income shall be subject to the following limitations:\n (A) the net amount of loss reported on federal Schedule C, D, E, or F\nshall not exceed three thousand dollars per schedule,\n (B) the net amount of any other separate category of loss shall not\nexceed three thousand dollars, and\n (C) the aggregate amount of all losses shall not exceed fifteen\nthousand dollars;\n (v) Notwithstanding subparagraph (iv) of this paragraph, in a city\nhaving a population of one million persons or more:\n (1) Except as provided in clause two of this subparagraph, the term\n"income" as used in this section shall mean the "adjusted gross income"\nfor federal income tax purposes as reported on the applicant's federal\nor state income tax return for the most recent income tax year or years\nfor which data is sufficiently available to determine the applicant's\neligibility for exemptions pursuant to this section, subject to any\nsubsequent amendments or revisions, minus any distributions, to the\nextent included in federal adjusted gross income, received from an\nindividual retirement account and an individual retirement annuity;\nprovided that if no such return was filed for such income tax year, the\napplicant's income shall be determined based on the amounts that would\nhave so been reported if such a return had been filed; and\n (2) If an owner who has received an exemption pursuant to this section\nfor a property on an assessment roll for a tax year ending on or before\nJune thirtieth, two thousand twenty-four would receive a greater\nexemption for any tax year ending on or after June thirtieth, two\nthousand twenty-five, the term "income" shall include social security\nand retirement benefits, interest, dividends, total gain from the sale\nor exchange of a capital asset which may be offset by a loss from the\nsale or exchange of a capital asset in the same income tax year, net\nrental income, salary or earnings, and net income from self-employment,\nbut shall not include a return of capital, gifts, inheritances, payments\nmade to individuals because of their status as victims of Nazi\npersecution, as defined in P.L. 103-286 or monies earned through\nemployment in the federal foster grandparent program and any such income\nshall be offset by all medical and prescription drug expenses actually\npaid which were not reimbursed or paid for by insurance, if the\ngoverning board of a municipality, a public hearing, adopts a local law\nor resolution providing therefor. In addition, an exchange of an annuity\nfor an annuity contract, which resulted in non-taxable gain, as\ndetermined in section one thousand thirty-five of the internal revenue\ncode, shall be excluded from such income. Provided that such exclusion\nshall be based on satisfactory proof that such an exchange was solely an\nexchange of an annuity for an annuity contract that resulted in a\nnon-taxable transfer determined by such section of the internal revenue\ncode. Furthermore, such income shall not include the proceeds of a\nreverse mortgage, as authorized by section six-h of the banking law, and\nsections two hundred eighty and two hundred eighty-a of the real\nproperty law; provided, however, that monies used to repay a reverse\nmortgage may not be deducted from income, and provided additionally that\nany interest or dividends realized from the investment of reverse\nmortgage proceeds shall be considered income. The provisions of this\nparagraph notwithstanding, such income shall not include veterans\ndisability compensation, as defined in Title 38 of the United States\nCode provided the governing board of such municipality, after public\nhearing, adopts a local law, ordinance or resolution providing therefor.\nIn computing net rental income and net income from self-employment no\ndepreciation deduction shall be allowed for the exhaustion, wear and\ntear of real or personal property held for the production of income.\n (b) unless the owner shall have held an exemption under this section\nfor the owner's previous residence or unless the title of the property\nshall have been vested in the owner or one of the owners of the property\nfor at least twelve consecutive months prior to the date of making\napplication for exemption, provided, however, that in the event of the\ndeath of a married person in whose name title of the property shall have\nbeen vested at the time of death and then becomes vested solely in such\nperson's surviving spouse by virtue of devise by or descent from the\ndeceased spouse, the time of ownership of the property by the deceased\nspouse shall be deemed also a time of ownership by the surviving spouse\nand such ownership shall be deemed continuous for the purposes of\ncomputing such period of twelve consecutive months. In the event of a\ntransfer by a married person to such person's spouse of all or part of\nthe title to the property, the time of ownership of the property by the\ntransferor spouse shall be deemed also a time of ownership by the\ntransferee spouse and such ownership shall be deemed continuous for the\npurposes of computing such period of twelve consecutive months. Where\nproperty of the owner or owners has been acquired to replace property\nformerly owned by such owner or owners and taken by eminent domain or\nother involuntary proceeding, except a tax sale, the period of ownership\nof the former property shall be combined with the period of ownership of\nthe property for which application is made for exemption and such\nperiods of ownership shall be deemed to be consecutive for purposes of\nthis section. Where a residence is sold and replaced with another within\none year and both residences are within the state, the period of\nownership of both properties shall be deemed consecutive for purposes of\nthe exemption from taxation by a municipality within the state granting\nsuch exemption. Where the owner or owners transfer title to property\nwhich as of the date of transfer was exempt from taxation or PILOT under\nthe provisions of this section, the reacquisition of title by such owner\nor owners within nine months of the date of transfer shall be deemed to\nsatisfy the requirement of this paragraph that the title of the property\nshall have been vested in the owner or one of the owners for such period\nof twelve consecutive months. Where, upon or subsequent to the death of\nan owner or owners, title to property which as of the date of such death\nwas exempt from taxation or PILOT under such provisions, becomes vested,\nby virtue of devise or descent from the deceased owner or owners, or by\ntransfer by any other means within nine months after such death, solely\nin a person or persons who, at the time of such death, maintained such\nproperty as a primary residence, the requirement of this paragraph that\nthe title of the property shall have been vested in the owner or one of\nthe owners for such period of twelve consecutive months shall be deemed\nsatisfied;\n (c) unless the property is used exclusively for residential purposes,\nprovided, however, that in the event any portion of such property is not\nso used exclusively for residential purposes but is used for other\npurposes, such portion shall be subject to taxation or PILOT and the\nremaining portion only shall be entitled to the exemption provided by\nthis section;\n (d) unless the real property is the legal residence of and is occupied\nin whole or in part by the owner or by all of the owners of the\nproperty: except where, (i) an owner is absent from the residence while\nreceiving health-related care as an inpatient of a residential health\ncare facility, as defined in section twenty-eight hundred one of the\npublic health law, provided that any income accruing to that person\nshall only be income only to the extent that it exceeds the amount paid\nby such owner, spouse, or co-owner for care in the facility, and\nprovided further, that during such confinement such property is not\noccupied by other than the spouse or co-owner of such owner; or, (ii)\nthe real property is owned by a married person or a married couple, or\nby a formerly married person or a formerly married couple, and one\nspouse or ex-spouse is absent from the residence due to divorce, legal\nseparation or abandonment and all other provisions of this section are\nmet provided that where an exemption was previously granted when both\nresided on the property, then the person remaining on the real property\nshall be sixty-two years of age or over.\n 3-a. (a) For the purposes of this section, title to that portion of\nreal property owned by a cooperative apartment corporation in which a\ntenant-stockholder of such corporation resides and which is represented\nby the tenant-stockholder's share or shares of stock in such corporation\nas determined by its or their proportional relationship to the total\noutstanding stock of the corporation, including that owned by the\ncorporation, shall be deemed to be vested in such tenant-stockholder.\n (b) That proportion of the assessment of such real property owned by a\ncooperative apartment corporation determined by the relationship of such\nreal property vested in such tenant-stockholder to such entire parcel\nand the buildings thereon owned by such cooperative apartment\ncorporation in which such tenant-stockholder resides shall be subject to\nexemption from taxation or PILOT pursuant to this section and any\nexemption so granted shall be credited by the appropriate taxing\nauthority against the assessed valuation of such real property; the\nreduction in real property taxes or PILOT realized thereby shall be\ncredited by the cooperative apartment corporation against the amount of\nsuch taxes or PILOT otherwise payable by or chargeable to such\ntenant-stockholder.\n (c) Real property may be exempt from taxation or PILOT pursuant to\nthis subdivision by a municipality in which such property is located\nonly if the governing board of such municipality, after public hearing,\nadopts a local law, ordinance or resolution providing therefor.\nNotwithstanding any provision of law to the contrary, any local law,\nordinance or resolution adopted pursuant to this paragraph may provide,\nor be amended to provide, that a tenant-stockholder who resides in a\ndwelling which is subject to the provisions of either article two, four,\nfive or eleven of the private housing finance law and who is eligible\nfor a rent increase exemption pursuant to section four hundred\nsixty-seven-c of this title shall not be eligible for an exemption\npursuant to this subdivision and that a tenant-stockholder who resides\nin a dwelling which is subject to the provisions of either article two,\nfour, five or eleven of the private housing finance law and who is not\neligible for a rent increase exemption pursuant to section four hundred\nsixty-seven-c of this title but who meets the requirements for\neligibility for an exemption pursuant to this section shall be eligible\nfor such exemption provided that such exemption shall be in an amount\ndetermined by multiplying the exemption otherwise allowable pursuant to\nthis section by a fraction having a numerator equal to the amount of\nreal property taxes or payments in lieu of taxes that were paid with\nrespect to such dwelling and a denominator equal to the full amount of\nreal property taxes that would have been owed with respect to such\ndwelling had it not been granted an exemption or abatement of real\nproperty taxes pursuant to any provision of law, provided, however, that\nany reduction in real property taxes received with respect to such\ndwelling pursuant to this section or section four hundred sixty-seven-c\nof this title shall not be considered in calculating such numerator. Any\nsuch local law, ordinance or resolution that so provides, or is amended\nto so provide, shall also provide that a tenant-stockholder who resides\nin a dwelling which was or continues to be subject to a mortgage insured\nor initially insured by the federal government pursuant to section two\nhundred thirteen of the National Housing Act, as amended, and who is\neligible for both a rent increase exemption pursuant to section four\nhundred sixty-seven-c of this title and an exemption pursuant to this\nsubdivision, may apply for and receive either a rent increase exemption\npursuant to section four hundred sixty-seven-c of this title or an\nexemption pursuant to this subdivision, but not both.\n 3-b. The commissioner shall develop, make available and distribute to\nany municipal corporation which requests it, a form for the purpose of\nadministering the provisions of paragraph (a) of subdivision three of\nthis section.\n 4. Every municipal corporation in which such real property is located\nshall notify, or cause to be notified, each person owning residential\nreal property in such municipal corporation of the provisions of this\nsection. The provisions of this subdivision may be met by a notice or\nlegend sent on or with each tax or PILOT bill to such persons reading\nsubstantially as set forth in subdivision one-c of section nine hundred\ntwenty-two of this chapter. Each cooperative apartment corporation shall\nnotify each tenant-stockholder thereof in residence of such provisions\nas set forth herein. Failure to notify, or cause to be notified any\nperson who is in fact, eligible to receive the exemption provided by\nthis section or the failure of such person to receive the same shall not\nprevent the levy, collection and enforcement of the payment of the taxes\nor PILOT on property owned by such person. A second copy of the notice\nrequired by this subdivision shall be sent thirty days prior to the\nfiling deadline.\n 4-a. (a) A senior citizen eligible for the exemption provided for in\nsubdivision one of this section may request that a notice be sent to an\nadult third party. Such request shall be made on a form prescribed by\nthe commissioner and shall be submitted to the assessor of the assessing\nunit in which the eligible taxpayer resides no later than sixty days\nbefore the last application date for the first taxable status date to\nwhich it is to apply. Such form shall provide a section whereby the\ndesignated third party shall consent to such designation. Such request\nshall be effective upon receipt by the assessor. The assessor shall\nmaintain a list of all eligible property owners who have requested\nnotices pursuant to this paragraph.\n (b) A notice shall be sent to the designated third party at least\nthirty days prior to the last application date for each ensuing taxable\nstatus date; provided that no such notice need be sent in the first year\nif the request was not received by the assessor at least sixty days\nbefore the last application date for the applicable taxable status date.\nSuch notice shall read substantially as follows: "On behalf of (identify\nsenior citizen or citizens), you are advised that his, her, or their\nrenewal application for the senior exemption must be filed with the\nassessor no later than (enter date). You are encouraged to remind him,\nher, or them of that fact, and to offer assistance if needed, although\nyou are under no legal obligation to do so. Your cooperation and\nassistance are greatly appreciated."\n (c) A notice shall be sent to the designated third party whenever the\nassessor sends a notice to the senior citizen regarding the possible\nremoval of the senior exemption. Such notice shall read substantially as\nfollows: "On behalf of (identify senior citizen or citizens), you are\nadvised that his, her, or their senior exemption is at risk of being\nremoved. You are encouraged to make sure that he, she or they are aware\nof that fact, and to offer assistance if needed, although you are under\nno legal obligation to do so. Your cooperation and assistance are\ngreatly appreciated."\n (d) The obligation to mail such notices shall cease if the eligible\ntaxpayer cancels the request or ceases to qualify for the senior\nexemption.\n (e) Failure to mail any notice required by this subdivision, or the\nfailure of a party to receive same, shall not affect the validity of the\nlevy, collection, or enforcement of taxes or PILOT on property owned by\nsuch person, or in the case of a third party notice, on property owned\nby the senior citizen.\n 5. Application for such exemption must be made by the owner, or all of\nthe owners of the property, on forms prescribed by the commissioner to\nbe furnished by the appropriate assessing authority and shall furnish\nthe information and be executed in the manner required or prescribed in\nsuch forms, and shall be filed in such assessor's office on or before\nthe appropriate taxable status date. Notwithstanding any other provision\nof law, at the option of the municipal corporation, any person otherwise\nqualifying under this section shall not be denied the exemption under\nthis section if such person becomes sixty-five years of age after the\nappropriate taxable status date and on or before December thirty-first\nof the same year.\n 5-a. Any local law or ordinance adopted pursuant to paragraph (a) of\nsubdivision one of this section may be amended, or a local law or\nordinance may be adopted to provide, notwithstanding subdivision five of\nthis section, that an application for such exemption may be filed with\nthe assessor after the appropriate taxable status date but not later\nthan the last date on which a petition with respect to complaints of\nassessment may be filed, where failure to file a timely application\nresulted from: (a) a death of the applicant's spouse, child, parent or\nsibling; or (b) an illness of the applicant or of the applicant's\nspouse, child, parent or sibling, which actually prevents the applicant\nfrom filing on a timely basis, as certified by a licensed physician. The\nassessor shall approve or deny such application as if it had been filed\non or before the taxable status date.\n 5-b. Notwithstanding the provisions of this section or any other\nprovision of law, a county with an annual taxable status date of January\nfirst or January second and with a population of one million or more,\nmay, at its option and by amendment or adoption of a local law or\nordinance, authorize its assessor to accept applications for the\nexemption from real property taxes or PILOT authorized pursuant to this\nsection on a date later than such county's statutory deadline date for\nreceiving applications for such exemption. Any application filed later\nthan such statutory deadline date which is in compliance with such local\nlaw or ordinance amended or adopted pursuant to this subdivision and\nwhich meets all other necessary requirements for granting the exemption\nauthorized by this section shall be deemed to have been timely filed\nprior to such statutory deadline date, and any individual or individuals\nfor whom such an application has been filed shall be granted such\nexemption and shall receive such exemption on the assessment rolls\nprepared for such county on the basis of the taxable status date\nimmediately preceding the date such application was filed.\n 5-c. Notwithstanding the provisions of this section or any other\nprovision of law, in a city having a population of one million or more,\napplications for the exemption authorized pursuant to this section shall\nbe considered timely filed if they are filed on or before the fifteenth\nday of March of the appropriate year.\n 6. (a) At least sixty days prior to the appropriate taxable status\ndate, the assessing authority shall mail to each person who was granted\nexemption pursuant to this section on the latest completed assessment\nroll an application form and a notice that such application must be\nfiled on or before the taxable status date and be approved in order for\nthe exemption to be granted. The assessing authority shall, within three\ndays of the completion and filing of the tentative assessment roll,\nnotify by mail any applicant whose application includes at least one\nself-addressed, pre-paid envelope, of the approval or denial of the\napplication; provided, however, that the assessing authority shall, upon\nthe receipt and filing of the application, send by mail notification of\nreceipt to any applicant who has included two of such envelopes with the\napplication. Where an applicant is entitled to a notice of denial\npursuant to this subdivision, such notice shall be on a form prescribed\nby the commissioner and shall state the reasons for such denial and\nshall further state that the applicant may have such determination\nreviewed in the manner provided by law. Failure to mail any such\napplication form or notices or the failure of such person to receive any\nof the same shall not prevent the levy, collection and enforcement of\nthe payment of the taxes or PILOT on property owned by such person.\n (b) Except in cities of one million or more, any person who has been\ngranted exemption pursuant to this section on five (5) consecutive\ncompleted assessment rolls, including any years when the exemption was\ngranted to a property owned by a married person or a married couple\nwhile both spouses resided in such property, shall not be subject to the\nrequirements set forth in paragraph (a) of this subdivision provided the\ngoverning board of the municipality in which said property is situated\nafter public hearing adopts a local law, ordinance or resolution\nproviding therefor however said person shall be mailed an application\nform and a notice setting forth such person's rights. Such exemption\nshall be automatically granted on each subsequent assessment roll.\nProvided, however, that when tax payment is made by such person a sworn\naffidavit must be included with such payment which shall state that such\nperson continues to be eligible for such exemption. Such affidavit shall\nbe on a form prescribed by the commissioner. If such affidavit is not\nincluded with the tax payment, the collecting officer shall proceed\npursuant to section five hundred fifty-one-a of this chapter.\n (c) In cities of one million or more, any person who has been granted\nexemption pursuant to this section shall file the completed application\nwith the appropriate assessing authority every twenty-four months from\nthe date such exemption was granted without the necessity of having been\ngranted exemption pursuant to this section on five (5) consecutive\ncompleted assessment rolls including any years when the exemption was\ngranted to a property owned by a married person or a married couple\nwhile both spouses resided in such property.\n 7. Any conviction of having made any wilful false statement in the\napplication for such exemption, shall be punishable by a fine of not\nmore than one hundred dollars and shall disqualify the applicant or\napplicants from further exemption for a period of five years.\n 8. Notwithstanding the provisions of subdivisions five and six of this\nsection, the local governing body of a city, town, village or county\nhaving the power to assess may adopt a local law authorizing the\nassessor or assessors of such city, town, village or county to accept\napplications for renewal of exemptions pursuant to this section after\ntaxable status date. Such local law shall provide that in the event the\nowner, or all of the owners, of property which has received an exemption\npursuant to this section on the preceding assessment roll fail to file\nthe application required pursuant to this section on or before taxable\nstatus date such owner or owners may file the application, executed as\nif such application had been filed on or before the taxable status date,\nwith the assessor on or before the date for the hearing of complaints.\n 8-a. Notwithstanding any provision of law to the contrary, the local\ngoverning body of a municipal corporation that is authorized to adopt a\nlocal law pursuant to subdivision eight of this section is further\nauthorized to adopt a local law providing that where a renewal\napplication for the exemption authorized by this section has not been\nfiled on or before the taxable status date, and the owner believes that\ngood cause existed for the failure to file the renewal application by\nthat date, the owner may, no later than the last day for paying taxes or\nPILOT without incurring interest or penalty, submit a written request to\nthe assessor asking the assessor to extend the filing deadline and grant\nthe exemption. Such request shall contain an explanation of why the\ndeadline was missed, and shall be accompanied by a renewal application,\nreflecting the facts and circumstances as they existed on the taxable\nstatus date. The assessor may extend the filing deadline and grant the\nexemption if the assessor is satisfied that (i) good cause existed for\nthe failure to file the renewal application by the taxable status date,\nand that (ii) the applicant is otherwise entitled to the exemption. The\nassessor shall make a determination and mail notice thereof to the\nowner. If the determination states that the assessor has granted the\nexemption, the assessor shall thereupon be authorized and directed to\ncorrect the assessment roll accordingly, or, if another person has\ncustody or control of the assessment roll, to direct that person to make\nthe appropriate corrections. If the correction is not made before taxes\nare levied, the failure to take the exemption into account in the\ncomputation of the tax shall be deemed a "clerical error" for purposes\nof title three of article five of this chapter, and shall be corrected\naccordingly.\n 9. (a) (i) Notwithstanding the provisions of subdivision five of this\nsection, where a person who meets the requirements for an exemption\npursuant to this section, purchases property after the levy of taxes or\nPILOT, such person may file an application for exemption to the assessor\nwithin thirty days of the transfer of title to such person. The assessor\nshall make a determination of whether the parcel would have qualified\nfor exempt status for PILOT or on the tax roll on which the taxes were\nlevied, had title to the parcel been in the name of the applicant on the\ntaxable status date applicable to the tax roll. The application shall be\non a form prescribed by the commissioner. The assessor, no later than\nthirty days after receipt of such application, shall notify both the\napplicant and the board of assessment review, by first class mail, of\nthe exempt amount, if any, and the right of the owner to a review of the\nexempt amount upon the filing of a written complaint. Such complaint\nshall be on a form prescribed by the commissioner and shall be filed\nwith the board of assessment review within twenty days of the mailing of\nthis notice. If no complaint is received, the board of assessment review\nshall so notify the assessor and the exempt amount determined by the\nassessor shall be final. If the applicant files a complaint, the board\nof assessment review shall schedule a time and place for a hearing with\nrespect thereto no later than thirty days after the mailing of the\nnotice by the assessor. The board of assessment review shall meet and\ndetermine the exempt amount, and shall immediately notify the assessor\nand the applicant, by first class mail, of its determination. The amount\nof exemption determined pursuant to this paragraph shall be subject to\nreview as provided in article seven of this chapter. Such a proceeding\nshall be commenced within thirty days of the mailing of the notice of\nthe board of assessment review to the new owner as provided in this\nparagraph.\n (ii) Upon receipt of a determination of exempt amount as provided in\nsubparagraph (i) of this paragraph, the assessor shall determine the pro\nrata exemption to be credited toward such property by multiplying the\ntax rate or tax rates for each municipal corporation which levied taxes,\nor for which taxes were levied, on the appropriate tax roll used for the\nfiscal year or years during which the transfer occurred times the exempt\namount, as determined in subparagraph (i) of this paragraph, times the\nfraction of each fiscal year or years remaining subsequent to the\ntransfer of title. The assessor shall immediately transmit a statement\nof the pro rata exemption credit due to each municipal corporation which\nlevied taxes or for which taxes were levied on the tax roll used for the\nfiscal year or years during which the transfer occurred and to the\napplicant.\n (iii) Each municipal corporation which receives notice of pro rata\nexemption credits pursuant to this subdivision shall include an\nappropriation in its budget for the next fiscal year equal to the\naggregate amount of such credits to be applied in that fiscal year.\nWhere a parcel, the owner of which is entitled to a pro rata exemption\ncredit, is subject to taxation or PILOT in said next fiscal year, the\nreceiver or collector shall apply the credit to reduce the amount of\ntaxes or PILOT owed for the parcel in such fiscal year. Pro rata\nexemption credits in excess of the amount of taxes or PILOT, if any,\nowed for the parcel shall be paid by the treasurer of a municipal\ncorporation which levies such taxes or PILOT for or on behalf of the\nmunicipal corporation to all owners of property entitled to such credits\nwithin thirty days of the expiration of the warrant to collect taxes or\nthe deadline to pay PILOT in said next fiscal year.\n (b) (i) Notwithstanding the provisions of subdivision five of this\nsection, where a person who meets the requirements for an exemption\npursuant to this section, purchases property after the taxable status\ndate but prior to the levy of taxes or PILOT, such person may file an\napplication for an exemption to the assessor within thirty days of the\ntransfer of title to such person. The assessor shall make a\ndetermination within thirty days after receipt of such application of\nwhether the applicant would qualify for an exemption pursuant to this\nsection on the assessment roll if title had been in the name of the\napplicant on the taxable status date applicable to such assessment roll.\nThe application shall be made on a form prescribed by the commissioner.\n (ii) If the assessor's determination is made prior to the filing of\nthe tentative assessment roll, the assessor shall enter the exempt\namount, if any, on the tentative assessment roll and, within ten days\nafter filing such roll, notify the applicant of the approval or denial\nof such exemption, the exempt amount, if any, and the applicant's right\nto review by the board of assessment review.\n (iii) If the assessor's determination is made after the filing of the\ntentative assessment roll, the assessor shall petition the board of\nassessment review to correct the tentative or final assessment roll in\nthe manner provided in title three of article five of this chapter, with\nrespect to unlawful entries, in the case of wholly exempt parcels, and\nwith respect of clerical errors, in the case of partially exempt\nparcels, if the assessor determines that an exemption should be granted\nand, within ten days of petitioning the board of assessment review,\nnotify the applicant of the approval or denial of such exemption, the\namount of such exemption, if any, and the applicant's right to\nadministrative or judicial review of such determination pursuant to\narticle five or seven of this chapter, respectively.\n (c) If, for any reason, a determination to exempt property from\ntaxation as provided in paragraph (b) of this subdivision is not entered\non the final assessment roll, the assessor shall petition the board of\nassessment review to correct the final assessment roll.\n (d) If, for any reason, the pro rata tax or PILOT credit as provided\nin paragraph (a) of this subdivision is not extended against the tax\nroll immediately succeeding the fiscal year during which the transfer\noccurred, the assessor shall immediately notify the municipal\ncorporation which levied the tax or PILOT amount or for which the taxes\nor PILOT were levied of the amount of pro rata exemption credits for the\nyear in which such transfer occurred. Such municipal corporation shall\nproceed as provided in subparagraph (iii) of paragraph (a) of this\nsubdivision.\n (e) If, for any reason, a determination to exempt property from\ntaxation or PILOT as provided in paragraph (b) of this subdivision is\nnot entered on the tax roll for the year immediately succeeding the\nfiscal year during which the transfer occurred, the assessor shall\ndetermine the pro rata tax exemption credit for such tax roll by\nmultiplying the tax rate or tax rates for each municipal corporation\nwhich levied taxes or for which taxes were levied times the exempt\namount and shall immediately notify such municipal corporation or\ncorporations of the pro rata exemption credits for such tax roll. Such\nmunicipal corporation shall add such pro rata exemption credits for such\nproperty to any outstanding pro rata exemption amounts and proceed as\nprovided in subparagraph (iii) of paragraph (a) of this subdivision.\n 10. Notwithstanding any other provision of law to the contrary, the\nprovisions of this section shall apply to real property in which a\nperson or persons hold a legal life estate or which is held in trust\nsolely for the benefit of a person or persons if such person or persons\nwould otherwise be eligible for a real property tax or PILOT exemption,\npursuant to subdivision one of this section, were such person or persons\nthe owner or owners of such real property.\n 11. (a) Notwithstanding any provision of law to the contrary, upon the\nrequest of an assessor, the commissioner may disclose to the assessor\nthe names and addresses of the owners of property in that assessor's\nassessing unit who are receiving the enhanced STAR exemption or enhanced\nSTAR credit and whose federal adjusted gross income is less than the\nuppermost amount specified by subparagraph three of paragraph (b) of\nsubdivision one of this section (represented therein as M + $8,400).\nSuch amount shall be determined without regard to any local options that\nthe municipal corporation may or may not have exercised in relation to\nincreasing or decreasing the maximum income eligibility level authorized\nby this section, provided that the amount so determined for a city with\na population of one million or more shall take into account the distinct\nmaximum income eligibility level established for such city by paragraph\n(a) of subdivision three of this section. In no case shall the\ncommissioner disclose to an assessor the amount of an owner's federal\nadjusted gross income.\n (b) The assessor may use the information contained in such a report to\ncontact those owners who are not already receiving the exemption\nauthorized by this section and to suggest that they consider applying\nfor it. Provided, however, that nothing contained herein shall be\nconstrued as enabling any person or persons to qualify for the exemption\nauthorized by this section on the basis of their federal adjusted gross\nincome, rather than on the basis of their income as determined pursuant\nto the provisions of paragraph (a) of subdivision three of this section.\n (c) Information disclosed to an assessor pursuant to this subdivision\nshall be used only for purposes of real property tax administration. It\nshall be deemed confidential otherwise, and shall not be subject to the\nprovisions of article six of the public officers law.\n