N.Y. Real Property Tax Law § 467: Persons sixty-five years of age or over

§ 467. Persons sixty-five years of age or over. 1. * (a) Real

property owned by one or more persons, each of whom is sixty-five years

of age or over, or real property owned by a married couple or by

siblings, one of whom is sixty-five years of age or over, or real

property owned by one or more persons, some of whom qualify under this

section and the others of whom qualify under section four hundred

fifty-nine-c of this title, shall be exempt from payments in lieu of

taxes (PILOT) to the battery park city authority or from taxation by any

municipal corporation in which located to the extent of fifty per centum

of the assessed valuation thereof, provided the governing board of such

municipality, after public hearing, adopts a local law, ordinance or

resolution providing therefor. For the purposes of this section, the

term "sibling" shall include persons whose relationship as siblings has

been established through either half blood, whole blood or adoption.

* NB Effective until July 1, 2027

* (a) Real property owned by one or more persons, each of whom is

sixty-five years of age or over, or real property owned by a married

couple or by siblings, one of whom is sixty-five years of age or over,

or real property owned by one or more persons, some of whom qualify

under this section and the others of whom qualify under section four

hundred fifty-nine-c of this title, shall be exempt from payments in

lieu of taxes (PILOT) to the battery park city authority or from

taxation by any municipal corporation in which located to the extent of

fifty per centum of the assessed valuation thereof, provided the

governing board of such municipality, after public hearing, adopts a

local law, ordinance or resolution providing therefor, and provided

further that such local law, ordinance or resolution shall be enacted or

amended separately from any other local law, ordinance, or resolution

authorized pursuant to a section of this article other than (i) this

section or (ii) section four hundred fifty-nine-c of this title. For the

purposes of this section, the term "sibling" shall include persons whose

relationship as siblings has been established through either half blood,

whole blood or adoption.

* NB Effective July 1, 2027

(b) (1) Any local law, ordinance or resolution adopted pursuant to

paragraph (a) of this subdivision may be amended, or a local law,

ordinance or resolution may be adopted, to provide an exemption so as to

increase the maximum income eligibility level of such municipal

corporation as provided in subdivision three of this section

(represented in the hereinbelow schedule as M), to the extent provided

in the following schedule:

ANNUAL INCOME PERCENTAGE ASSESSED VALUATION

EXEMPT FROM TAXATION OR PILOT

More than (M) but

less than (M+ $1,000) 45 per centum

(M+ $1,000 or more) but

less than (M+ $2,000) 40 per centum

(M+ $2,000 or more) but

less than (M+ $3,000) 35 per centum

(M+ $3,000 or more) but

less than (M+ $3,900) 30 per centum

(M+ $3,900 or more) but

less than (M+ $4,800) 25 per centum

(M+ $4,800 or more) but

less than (M+ $5,700) 20 per centum

(2) Any local law, ordinance or resolution adopted pursuant to

subparagraph one of this paragraph may be amended, or a local law,

ordinance or resolution may be adopted, to provide an exemption so as to

increase the maximum income eligibility level of such municipal

corporation as provided in subdivision three of this section

(represented in the hereinbelow schedule as M), and as increased as

provided for in such subparagraph one to the extent provided in the

following schedule:

ANNUAL INCOME PERCENTAGE ASSESSED VALUATION

EXEMPT FROM TAXATION OR PILOT

(M+ $5,700 or more) but

less than (M+ $6,600) 15 per centum

(M+ $6,600 or more) but

less than (M+ $7,500) 10 per centum

(3) Any local law, ordinance or resolution adopted pursuant to

subparagraphs one and two of this paragraph may be amended, or a local

law, ordinance or resolution may be adopted, to provide an exemption so

as to increase the maximum income eligibility level of such municipal

corporation as provided in subdivision three of this section

(represented in the hereinbelow schedule as M), and as increased as

provided for in such subparagraph one to the extent provided in the

following schedule:

ANNUAL INCOME PERCENTAGE ASSESSED VALUATION

EXEMPT FROM TAXATION OR PILOT

(M+ $7,500 or more)

but less than (M+ $8,400) 5 per centum

(4) Notwithstanding the maximum exemption percentage permitted

pursuant to paragraph (a) of this subdivision, any local law, ordinance

or resolution adopted pursuant to this section may be amended, or a

local law, ordinance or resolution may be adopted, to create additional

annual income categories and corresponding exemption percentages for

households making less than the maximum income eligibility level of such

municipal corporation as provided in this subdivision (represented in

the hereinbelow schedule as M) pursuant to the following schedule:

ANNUAL INCOME PERCENTAGE OF ASSESSED VALUATION

EXEMPT FROM TAXATION

Less than (M) but

more than (M- $1,000) 50%

Less than (M- $1,000) but

more than (M- $2,000) 55%

Less than (M- $2,000) but 60%

more than (M- $3,000); and

Less than (M- $3,000) 65%

(c) Any exemption provided by this section shall be computed after all

other partial exemptions allowed by law, excluding the school tax relief

(STAR) exemption authorized by section four hundred twenty-five of this

title, have been subtracted from the total amount assessed.

(d) The real property tax or PILOT exemption on real property owned by

a married couple, one of whom is sixty-five years of age or over, once

granted, shall not be rescinded by any municipal corporation solely

because of the death of the older spouse so long as the surviving spouse

is at least sixty-two years of age.

2. Exemption from taxation for school purposes shall not be granted in

the case of real property where a child resides if such child attends a

public school of elementary or secondary education, unless the governing

board of the school district in which the property is located, after

public hearing, adopts a resolution providing for such exemption;

provided that any such resolution shall condition such exemption upon

satisfactory proof that the child was not brought into the residence in

whole or in substantial part for the purpose of attending a particular

school within the district. The procedure for such hearing and

resolution must be conducted separately from the procedure for any

hearing and local law, ordinance or resolution conducted pursuant to

paragraph (a) of subdivision one of this section.

3. No exemption shall be granted:

(a)* (i) if the income of the owner or the combined income of the

owners of the property for the applicable income tax year exceeds the

sum of three thousand dollars, or such other sum not less than three

thousand dollars nor more than fifty thousand dollars, as may be

provided by the local law, ordinance or resolution adopted pursuant to

this section.

* NB Effective until July 1, 2027

* (i) if the income of the owner or the combined income of the owners

of the property for the applicable income tax year exceeds the sum of

three thousand dollars, or such other sum not less than three thousand

dollars nor more than seventy-five thousand dollars beginning July

first, two thousand twenty-seven, as may be provided by the local law,

ordinance or resolution adopted pursuant to this section.

* NB Effective July 1, 2027

(ii) Where the taxable status date is on or before April fourteenth,

the applicable income tax year shall be the second most recent calendar

year. Where the taxable status date is on or after April fifteenth, the

applicable income tax year shall be the most recent calendar year.

Provided, however, that for taxpayers whose income tax returns are filed

on the basis of a fiscal year rather than a calendar year, the

applicable income tax year shall be the most recent fiscal year for

which an income tax return has been filed.

(iii) Where title is vested in a married person, the combined income

of such person and such person's spouse may not exceed such sum, except

where one spouse or ex-spouse is absent from the property as provided in

subparagraph (ii) of paragraph (d) of this subdivision, then only the

income of the spouse or ex-spouse residing on the property shall be

considered and may not exceed such sum.

(iv) The term "income" as used herein shall mean the "adjusted gross

income" for federal income tax purposes as reported on the applicant's

federal or state income tax return for the applicable income tax year,

subject to any subsequent amendments or revisions, plus any social

security benefits not included in such federal adjusted gross income;

provided that if no such return was filed for the applicable income tax

year, the applicant's income shall be determined based on the amounts

that would have so been reported if such a return had been filed; and

provided further, that when determining income for purposes of this

section, the following conditions shall be applicable:

(1) the governing body of a municipal corporation, after a public

hearing, may adopt a local law, ordinance or resolution providing that

any social security benefits that were not included in the applicant's

federal adjusted gross income shall not be considered income;

(2) distributions received from an individual retirement account or

individual retirement annuity that were included in the applicant's

federal adjusted gross income shall not be considered income unless the

governing body of a municipal corporation, after a public hearing,

adopts a local law, ordinance or resolution providing otherwise;

(3) the applicant's income shall be offset by all medical and

prescription drug expenses actually paid that were not reimbursed or

paid for by insurance, if the governing board of a municipal

corporation, after a public hearing, adopts a local law, ordinance or

resolution providing therefor;

(4) any tax-exempt interest or dividends that were excluded from the

applicant's federal adjusted gross income shall be considered income;

and

(5) any losses that were applied to reduce the applicant's federal

adjusted gross income shall be subject to the following limitations:

(A) the net amount of loss reported on federal Schedule C, D, E, or F

shall not exceed three thousand dollars per schedule,

(B) the net amount of any other separate category of loss shall not

exceed three thousand dollars, and

(C) the aggregate amount of all losses shall not exceed fifteen

thousand dollars;

(v) Notwithstanding subparagraph (iv) of this paragraph, in a city

having a population of one million persons or more:

(1) Except as provided in clause two of this subparagraph, the term

"income" as used in this section shall mean the "adjusted gross income"

for federal income tax purposes as reported on the applicant's federal

or state income tax return for the most recent income tax year or years

for which data is sufficiently available to determine the applicant's

eligibility for exemptions pursuant to this section, subject to any

subsequent amendments or revisions, minus any distributions, to the

extent included in federal adjusted gross income, received from an

individual retirement account and an individual retirement annuity;

provided that if no such return was filed for such income tax year, the

applicant's income shall be determined based on the amounts that would

have so been reported if such a return had been filed; and

(2) If an owner who has received an exemption pursuant to this section

for a property on an assessment roll for a tax year ending on or before

June thirtieth, two thousand twenty-four would receive a greater

exemption for any tax year ending on or after June thirtieth, two

thousand twenty-five, the term "income" shall include social security

and retirement benefits, interest, dividends, total gain from the sale

or exchange of a capital asset which may be offset by a loss from the

sale or exchange of a capital asset in the same income tax year, net

rental income, salary or earnings, and net income from self-employment,

but shall not include a return of capital, gifts, inheritances, payments

made to individuals because of their status as victims of Nazi

persecution, as defined in P.L. 103-286 or monies earned through

employment in the federal foster grandparent program and any such income

shall be offset by all medical and prescription drug expenses actually

paid which were not reimbursed or paid for by insurance, if the

governing board of a municipality, a public hearing, adopts a local law

or resolution providing therefor. In addition, an exchange of an annuity

for an annuity contract, which resulted in non-taxable gain, as

determined in section one thousand thirty-five of the internal revenue

code, shall be excluded from such income. Provided that such exclusion

shall be based on satisfactory proof that such an exchange was solely an

exchange of an annuity for an annuity contract that resulted in a

non-taxable transfer determined by such section of the internal revenue

code. Furthermore, such income shall not include the proceeds of a

reverse mortgage, as authorized by section six-h of the banking law, and

sections two hundred eighty and two hundred eighty-a of the real

property law; provided, however, that monies used to repay a reverse

mortgage may not be deducted from income, and provided additionally that

any interest or dividends realized from the investment of reverse

mortgage proceeds shall be considered income. The provisions of this

paragraph notwithstanding, such income shall not include veterans

disability compensation, as defined in Title 38 of the United States

Code provided the governing board of such municipality, after public

hearing, adopts a local law, ordinance or resolution providing therefor.

In computing net rental income and net income from self-employment no

depreciation deduction shall be allowed for the exhaustion, wear and

tear of real or personal property held for the production of income.

(b) unless the owner shall have held an exemption under this section

for the owner's previous residence or unless the title of the property

shall have been vested in the owner or one of the owners of the property

for at least twelve consecutive months prior to the date of making

application for exemption, provided, however, that in the event of the

death of a married person in whose name title of the property shall have

been vested at the time of death and then becomes vested solely in such

person's surviving spouse by virtue of devise by or descent from the

deceased spouse, the time of ownership of the property by the deceased

spouse shall be deemed also a time of ownership by the surviving spouse

and such ownership shall be deemed continuous for the purposes of

computing such period of twelve consecutive months. In the event of a

transfer by a married person to such person's spouse of all or part of

the title to the property, the time of ownership of the property by the

transferor spouse shall be deemed also a time of ownership by the

transferee spouse and such ownership shall be deemed continuous for the

purposes of computing such period of twelve consecutive months. Where

property of the owner or owners has been acquired to replace property

formerly owned by such owner or owners and taken by eminent domain or

other involuntary proceeding, except a tax sale, the period of ownership

of the former property shall be combined with the period of ownership of

the property for which application is made for exemption and such

periods of ownership shall be deemed to be consecutive for purposes of

this section. Where a residence is sold and replaced with another within

one year and both residences are within the state, the period of

ownership of both properties shall be deemed consecutive for purposes of

the exemption from taxation by a municipality within the state granting

such exemption. Where the owner or owners transfer title to property

which as of the date of transfer was exempt from taxation or PILOT under

the provisions of this section, the reacquisition of title by such owner

or owners within nine months of the date of transfer shall be deemed to

satisfy the requirement of this paragraph that the title of the property

shall have been vested in the owner or one of the owners for such period

of twelve consecutive months. Where, upon or subsequent to the death of

an owner or owners, title to property which as of the date of such death

was exempt from taxation or PILOT under such provisions, becomes vested,

by virtue of devise or descent from the deceased owner or owners, or by

transfer by any other means within nine months after such death, solely

in a person or persons who, at the time of such death, maintained such

property as a primary residence, the requirement of this paragraph that

the title of the property shall have been vested in the owner or one of

the owners for such period of twelve consecutive months shall be deemed

satisfied;

(c) unless the property is used exclusively for residential purposes,

provided, however, that in the event any portion of such property is not

so used exclusively for residential purposes but is used for other

purposes, such portion shall be subject to taxation or PILOT and the

remaining portion only shall be entitled to the exemption provided by

this section;

(d) unless the real property is the legal residence of and is occupied

in whole or in part by the owner or by all of the owners of the

property: except where, (i) an owner is absent from the residence while

receiving health-related care as an inpatient of a residential health

care facility, as defined in section twenty-eight hundred one of the

public health law, provided that any income accruing to that person

shall only be income only to the extent that it exceeds the amount paid

by such owner, spouse, or co-owner for care in the facility, and

provided further, that during such confinement such property is not

occupied by other than the spouse or co-owner of such owner; or, (ii)

the real property is owned by a married person or a married couple, or

by a formerly married person or a formerly married couple, and one

spouse or ex-spouse is absent from the residence due to divorce, legal

separation or abandonment and all other provisions of this section are

met provided that where an exemption was previously granted when both

resided on the property, then the person remaining on the real property

shall be sixty-two years of age or over.

3-a. (a) For the purposes of this section, title to that portion of

real property owned by a cooperative apartment corporation in which a

tenant-stockholder of such corporation resides and which is represented

by the tenant-stockholder's share or shares of stock in such corporation

as determined by its or their proportional relationship to the total

outstanding stock of the corporation, including that owned by the

corporation, shall be deemed to be vested in such tenant-stockholder.

(b) That proportion of the assessment of such real property owned by a

cooperative apartment corporation determined by the relationship of such

real property vested in such tenant-stockholder to such entire parcel

and the buildings thereon owned by such cooperative apartment

corporation in which such tenant-stockholder resides shall be subject to

exemption from taxation or PILOT pursuant to this section and any

exemption so granted shall be credited by the appropriate taxing

authority against the assessed valuation of such real property; the

reduction in real property taxes or PILOT realized thereby shall be

credited by the cooperative apartment corporation against the amount of

such taxes or PILOT otherwise payable by or chargeable to such

tenant-stockholder.

(c) Real property may be exempt from taxation or PILOT pursuant to

this subdivision by a municipality in which such property is located

only if the governing board of such municipality, after public hearing,

adopts a local law, ordinance or resolution providing therefor.

Notwithstanding any provision of law to the contrary, any local law,

ordinance or resolution adopted pursuant to this paragraph may provide,

or be amended to provide, that a tenant-stockholder who resides in a

dwelling which is subject to the provisions of either article two, four,

five or eleven of the private housing finance law and who is eligible

for a rent increase exemption pursuant to section four hundred

sixty-seven-c of this title shall not be eligible for an exemption

pursuant to this subdivision and that a tenant-stockholder who resides

in a dwelling which is subject to the provisions of either article two,

four, five or eleven of the private housing finance law and who is not

eligible for a rent increase exemption pursuant to section four hundred

sixty-seven-c of this title but who meets the requirements for

eligibility for an exemption pursuant to this section shall be eligible

for such exemption provided that such exemption shall be in an amount

determined by multiplying the exemption otherwise allowable pursuant to

this section by a fraction having a numerator equal to the amount of

real property taxes or payments in lieu of taxes that were paid with

respect to such dwelling and a denominator equal to the full amount of

real property taxes that would have been owed with respect to such

dwelling had it not been granted an exemption or abatement of real

property taxes pursuant to any provision of law, provided, however, that

any reduction in real property taxes received with respect to such

dwelling pursuant to this section or section four hundred sixty-seven-c

of this title shall not be considered in calculating such numerator. Any

such local law, ordinance or resolution that so provides, or is amended

to so provide, shall also provide that a tenant-stockholder who resides

in a dwelling which was or continues to be subject to a mortgage insured

or initially insured by the federal government pursuant to section two

hundred thirteen of the National Housing Act, as amended, and who is

eligible for both a rent increase exemption pursuant to section four

hundred sixty-seven-c of this title and an exemption pursuant to this

subdivision, may apply for and receive either a rent increase exemption

pursuant to section four hundred sixty-seven-c of this title or an

exemption pursuant to this subdivision, but not both.

3-b. The commissioner shall develop, make available and distribute to

any municipal corporation which requests it, a form for the purpose of

administering the provisions of paragraph (a) of subdivision three of

this section.

4. Every municipal corporation in which such real property is located

shall notify, or cause to be notified, each person owning residential

real property in such municipal corporation of the provisions of this

section. The provisions of this subdivision may be met by a notice or

legend sent on or with each tax or PILOT bill to such persons reading

substantially as set forth in subdivision one-c of section nine hundred

twenty-two of this chapter. Each cooperative apartment corporation shall

notify each tenant-stockholder thereof in residence of such provisions

as set forth herein. Failure to notify, or cause to be notified any

person who is in fact, eligible to receive the exemption provided by

this section or the failure of such person to receive the same shall not

prevent the levy, collection and enforcement of the payment of the taxes

or PILOT on property owned by such person. A second copy of the notice

required by this subdivision shall be sent thirty days prior to the

filing deadline.

4-a. (a) A senior citizen eligible for the exemption provided for in

subdivision one of this section may request that a notice be sent to an

adult third party. Such request shall be made on a form prescribed by

the commissioner and shall be submitted to the assessor of the assessing

unit in which the eligible taxpayer resides no later than sixty days

before the last application date for the first taxable status date to

which it is to apply. Such form shall provide a section whereby the

designated third party shall consent to such designation. Such request

shall be effective upon receipt by the assessor. The assessor shall

maintain a list of all eligible property owners who have requested

notices pursuant to this paragraph.

(b) A notice shall be sent to the designated third party at least

thirty days prior to the last application date for each ensuing taxable

status date; provided that no such notice need be sent in the first year

if the request was not received by the assessor at least sixty days

before the last application date for the applicable taxable status date.

Such notice shall read substantially as follows: "On behalf of (identify

senior citizen or citizens), you are advised that his, her, or their

renewal application for the senior exemption must be filed with the

assessor no later than (enter date). You are encouraged to remind him,

her, or them of that fact, and to offer assistance if needed, although

you are under no legal obligation to do so. Your cooperation and

assistance are greatly appreciated."

(c) A notice shall be sent to the designated third party whenever the

assessor sends a notice to the senior citizen regarding the possible

removal of the senior exemption. Such notice shall read substantially as

follows: "On behalf of (identify senior citizen or citizens), you are

advised that his, her, or their senior exemption is at risk of being

removed. You are encouraged to make sure that he, she or they are aware

of that fact, and to offer assistance if needed, although you are under

no legal obligation to do so. Your cooperation and assistance are

greatly appreciated."

(d) The obligation to mail such notices shall cease if the eligible

taxpayer cancels the request or ceases to qualify for the senior

exemption.

(e) Failure to mail any notice required by this subdivision, or the

failure of a party to receive same, shall not affect the validity of the

levy, collection, or enforcement of taxes or PILOT on property owned by

such person, or in the case of a third party notice, on property owned

by the senior citizen.

5. Application for such exemption must be made by the owner, or all of

the owners of the property, on forms prescribed by the commissioner to

be furnished by the appropriate assessing authority and shall furnish

the information and be executed in the manner required or prescribed in

such forms, and shall be filed in such assessor's office on or before

the appropriate taxable status date. Notwithstanding any other provision

of law, at the option of the municipal corporation, any person otherwise

qualifying under this section shall not be denied the exemption under

this section if such person becomes sixty-five years of age after the

appropriate taxable status date and on or before December thirty-first

of the same year.

5-a. Any local law or ordinance adopted pursuant to paragraph (a) of

subdivision one of this section may be amended, or a local law or

ordinance may be adopted to provide, notwithstanding subdivision five of

this section, that an application for such exemption may be filed with

the assessor after the appropriate taxable status date but not later

than the last date on which a petition with respect to complaints of

assessment may be filed, where failure to file a timely application

resulted from: (a) a death of the applicant's spouse, child, parent or

sibling; or (b) an illness of the applicant or of the applicant's

spouse, child, parent or sibling, which actually prevents the applicant

from filing on a timely basis, as certified by a licensed physician. The

assessor shall approve or deny such application as if it had been filed

on or before the taxable status date.

5-b. Notwithstanding the provisions of this section or any other

provision of law, a county with an annual taxable status date of January

first or January second and with a population of one million or more,

may, at its option and by amendment or adoption of a local law or

ordinance, authorize its assessor to accept applications for the

exemption from real property taxes or PILOT authorized pursuant to this

section on a date later than such county's statutory deadline date for

receiving applications for such exemption. Any application filed later

than such statutory deadline date which is in compliance with such local

law or ordinance amended or adopted pursuant to this subdivision and

which meets all other necessary requirements for granting the exemption

authorized by this section shall be deemed to have been timely filed

prior to such statutory deadline date, and any individual or individuals

for whom such an application has been filed shall be granted such

exemption and shall receive such exemption on the assessment rolls

prepared for such county on the basis of the taxable status date

immediately preceding the date such application was filed.

5-c. Notwithstanding the provisions of this section or any other

provision of law, in a city having a population of one million or more,

applications for the exemption authorized pursuant to this section shall

be considered timely filed if they are filed on or before the fifteenth

day of March of the appropriate year.

6. (a) At least sixty days prior to the appropriate taxable status

date, the assessing authority shall mail to each person who was granted

exemption pursuant to this section 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 be granted. The assessing authority shall, within three

days of the completion and filing of the tentative assessment roll,

notify by mail any applicant whose application includes at least one

self-addressed, pre-paid envelope, of the approval or denial of the

application; provided, however, that the assessing authority shall, upon

the receipt and filing of the application, send by mail notification of

receipt to any applicant who has included two of such envelopes with the

application. Where an applicant is entitled to a notice of denial

pursuant to this subdivision, such notice shall be on a form prescribed

by the commissioner and shall state the reasons for such denial and

shall further state that the applicant may have such determination

reviewed in the manner provided by law. Failure to mail any such

application form or notices or the failure of such person to receive any

of the same shall not prevent the levy, collection and enforcement of

the payment of the taxes or PILOT on property owned by such person.

(b) Except in cities of one million or more, any person who has been

granted exemption pursuant to this section on five (5) consecutive

completed assessment rolls, including any years when the exemption was

granted to a property owned by a married person or a married couple

while both spouses resided in such property, shall not be subject to the

requirements set forth in paragraph (a) of this subdivision provided the

governing board of the municipality in which said property is situated

after public hearing adopts a local law, ordinance or resolution

providing therefor however said person shall be mailed an application

form and a notice setting forth such person's rights. Such exemption

shall be automatically granted on each subsequent assessment roll.

Provided, however, that when tax payment is made by such person a sworn

affidavit must be included with such payment which shall state that such

person continues to be eligible for such exemption. Such affidavit shall

be on a form prescribed by the commissioner. If such affidavit is not

included with the tax payment, the collecting officer shall proceed

pursuant to section five hundred fifty-one-a of this chapter.

(c) In cities of one million or more, any person who has been granted

exemption pursuant to this section shall file the completed application

with the appropriate assessing authority every twenty-four months from

the date such exemption was granted without the necessity of having been

granted exemption pursuant to this section on five (5) consecutive

completed assessment rolls including any years when the exemption was

granted to a property owned by a married person or a married couple

while both spouses resided in such property.

7. Any conviction of having made any wilful false statement in the

application for such exemption, shall be punishable by a fine of not

more than one hundred dollars and shall disqualify the applicant or

applicants from further exemption for a period of five years.

8. Notwithstanding the provisions of subdivisions five and six of this

section, the local governing body of a city, town, village or county

having the power to assess may adopt a local law authorizing the

assessor or assessors of such city, town, village or county to accept

applications for renewal of exemptions pursuant to this section after

taxable status date. Such local law shall provide that in the event the

owner, or all of the owners, of property which has received an exemption

pursuant to this section on the preceding assessment roll fail to file

the application required pursuant to this section on or before taxable

status date such owner or owners may file the application, executed as

if such application had been filed on or before the taxable status date,

with the assessor on or before the date for the hearing of complaints.

8-a. Notwithstanding any provision of law to the contrary, the local

governing body of a municipal corporation that is authorized to adopt a

local law pursuant to subdivision eight of this section is further

authorized to adopt a local law providing that where a renewal

application for the exemption authorized by this section has not been

filed on or before the taxable status date, and the owner believes that

good cause existed for the failure to file the renewal application by

that date, the owner may, no later than the last day for paying taxes or

PILOT without incurring interest or penalty, submit a written request to

the assessor asking the assessor to extend the filing deadline and grant

the exemption. Such request shall contain an explanation of why the

deadline was missed, and shall be accompanied by a renewal application,

reflecting the facts and circumstances as they existed on the taxable

status date. The assessor may extend the filing deadline and grant the

exemption if the assessor is satisfied that (i) good cause existed for

the failure to file the renewal application by the taxable status date,

and that (ii) the applicant is otherwise entitled to the exemption. The

assessor shall make a determination and mail notice thereof to the

owner. If the determination states that the assessor has granted the

exemption, the assessor shall thereupon be authorized and directed to

correct the assessment roll accordingly, or, if another person has

custody or control of the assessment roll, to direct that person to make

the appropriate corrections. If the correction is not made before taxes

are levied, the failure to take the exemption into account in the

computation of the tax shall be deemed a "clerical error" for purposes

of title three of article five of this chapter, and shall be corrected

accordingly.

9. (a) (i) Notwithstanding the provisions of subdivision five of this

section, where a person who meets the requirements for an exemption

pursuant to this section, purchases property after the levy of taxes or

PILOT, such person may file an application for exemption to the assessor

within thirty days of the transfer of title to such person. The assessor

shall make a determination of whether the parcel would have qualified

for exempt status for PILOT or on the tax roll on which the taxes were

levied, had title to the parcel been in the name of the applicant on the

taxable status date applicable to the tax roll. The application shall be

on a form prescribed by the commissioner. The assessor, no later than

thirty days after receipt of such application, shall notify both the

applicant and the board of assessment review, by first class mail, of

the exempt amount, if any, and the right of the owner to a review of the

exempt amount upon the filing of a written complaint. Such complaint

shall be on a form prescribed by the commissioner and shall be filed

with the board of assessment review within twenty days of the mailing of

this notice. If no complaint is received, the board of assessment review

shall so notify the assessor and the exempt amount determined by the

assessor shall be final. If the applicant files a complaint, the board

of assessment review shall schedule a time and place for a hearing with

respect thereto no later than thirty days after the mailing of the

notice by the assessor. The board of assessment review shall meet and

determine the exempt amount, and shall immediately notify the assessor

and the applicant, by first class mail, of its determination. The amount

of exemption determined pursuant to this paragraph shall be subject to

review as provided in article seven of this chapter. Such a proceeding

shall be commenced within thirty days of the mailing of the notice of

the board of assessment review to the new owner as provided in this

paragraph.

(ii) Upon receipt of a determination of exempt amount as provided in

subparagraph (i) of this paragraph, the assessor shall determine the pro

rata exemption to be credited toward such property by multiplying the

tax rate or tax rates for each municipal corporation which levied taxes,

or for which taxes were levied, on the appropriate tax roll used for the

fiscal year or years during which the transfer occurred times the exempt

amount, as determined in subparagraph (i) of this paragraph, times the

fraction of each fiscal year or years remaining subsequent to the

transfer of title. The assessor shall immediately transmit a statement

of the pro rata exemption credit due to each municipal corporation which

levied taxes or for which taxes were levied on the tax roll used for the

fiscal year or years during which the transfer occurred and to the

applicant.

(iii) Each municipal corporation which receives notice of pro rata

exemption credits pursuant to this subdivision shall include an

appropriation in its budget for the next fiscal year equal to the

aggregate amount of such credits to be applied in that fiscal year.

Where a parcel, the owner of which is entitled to a pro rata exemption

credit, is subject to taxation or PILOT in said next fiscal year, the

receiver or collector shall apply the credit to reduce the amount of

taxes or PILOT owed for the parcel in such fiscal year. Pro rata

exemption credits in excess of the amount of taxes or PILOT, if any,

owed for the parcel shall be paid by the treasurer of a municipal

corporation which levies such taxes or PILOT for or on behalf of the

municipal corporation to all owners of property entitled to such credits

within thirty days of the expiration of the warrant to collect taxes or

the deadline to pay PILOT in said next fiscal year.

(b) (i) Notwithstanding the provisions of subdivision five of this

section, where a person who meets the requirements for an exemption

pursuant to this section, purchases property after the taxable status

date but prior to the levy of taxes or PILOT, such person may file an

application for an exemption to the assessor within thirty days of the

transfer of title to such person. The assessor shall make a

determination within thirty days after receipt of such application of

whether the applicant would qualify for an exemption pursuant to this

section on the assessment roll if title had been in the name of the

applicant on the taxable status date applicable to such assessment roll.

The application shall be made on a form prescribed by the commissioner.

(ii) If the assessor's determination is made prior to the filing of

the tentative assessment roll, the assessor shall enter the exempt

amount, if any, on the tentative assessment roll and, within ten days

after filing such roll, notify the applicant of the approval or denial

of such exemption, the exempt amount, if any, and the applicant's right

to review by the board of assessment review.

(iii) If the assessor's determination is made after the filing of the

tentative assessment roll, the assessor shall petition the board of

assessment review to correct the tentative or final assessment roll in

the manner provided in title three of article five of this chapter, with

respect to unlawful entries, in the case of wholly exempt parcels, and

with respect of clerical errors, in the case of partially exempt

parcels, if the assessor determines that an exemption should be granted

and, within ten days of petitioning the board of assessment review,

notify the applicant of the approval or denial of such exemption, the

amount of such exemption, if any, and the applicant's right to

administrative or judicial review of such determination pursuant to

article five or seven of this chapter, respectively.

(c) If, for any reason, a determination to exempt property from

taxation as provided in paragraph (b) of this subdivision is not entered

on the final assessment roll, the assessor shall petition the board of

assessment review to correct the final assessment roll.

(d) If, for any reason, the pro rata tax or PILOT credit as provided

in paragraph (a) of this subdivision is not extended against the tax

roll immediately succeeding the fiscal year during which the transfer

occurred, the assessor shall immediately notify the municipal

corporation which levied the tax or PILOT amount or for which the taxes

or PILOT were levied of the amount of pro rata exemption credits for the

year in which such transfer occurred. Such municipal corporation shall

proceed as provided in subparagraph (iii) of paragraph (a) of this

subdivision.

(e) If, for any reason, a determination to exempt property from

taxation or PILOT as provided in paragraph (b) of this subdivision is

not entered on the tax roll for the year immediately succeeding the

fiscal year during which the transfer occurred, the assessor shall

determine the pro rata tax exemption credit for such tax roll by

multiplying the tax rate or tax rates for each municipal corporation

which levied taxes or for which taxes were levied times the exempt

amount and shall immediately notify such municipal corporation or

corporations of the pro rata exemption credits for such tax roll. Such

municipal corporation shall add such pro rata exemption credits for such

property to any outstanding pro rata exemption amounts and proceed as

provided in subparagraph (iii) of paragraph (a) of this subdivision.

10. Notwithstanding any other provision of law to the contrary, the

provisions of this section shall apply to real property in which a

person or persons hold a legal life estate or which is held in trust

solely for the benefit of a person or persons if such person or persons

would otherwise be eligible for a real property tax or PILOT exemption,

pursuant to subdivision one of this section, were such person or persons

the owner or owners of such real property.

11. (a) Notwithstanding any provision of law to the contrary, upon the

request of an assessor, the commissioner may disclose to the assessor

the names and addresses of the owners of property in that assessor's

assessing unit who are receiving the enhanced STAR exemption or enhanced

STAR credit and whose federal adjusted gross income is less than the

uppermost amount specified by subparagraph three of paragraph (b) of

subdivision one of this section (represented therein as M + $8,400).

Such amount shall be determined without regard to any local options that

the municipal corporation may or may not have exercised in relation to

increasing or decreasing the maximum income eligibility level authorized

by this section, provided that the amount so determined for a city with

a population of one million or more shall take into account the distinct

maximum income eligibility level established for such city by paragraph

(a) of subdivision three of this section. In no case shall the

commissioner disclose to an assessor the amount of an owner's federal

adjusted gross income.

(b) The assessor may use the information contained in such a report to

contact those owners who are not already receiving the exemption

authorized by this section and to suggest that they consider applying

for it. Provided, however, that nothing contained herein shall be

construed as enabling any person or persons to qualify for the exemption

authorized by this section on the basis of their federal adjusted gross

income, rather than on the basis of their income as determined pursuant

to the provisions of paragraph (a) of subdivision three of this section.

(c) Information disclosed to an assessor pursuant to this subdivision

shall be used only for purposes of real property tax administration. It

shall be deemed confidential otherwise, and shall not be subject to the

provisions of article six of the public officers law.