[Adopted 12-14-2016 by L.L. No. 5-2016]
New York State has recently amended § 467 of the Real
Property Tax Law by adding a new subdivision, 8-a, which permits a
municipal corporation to adopt a local law providing that, where a
renewal application for the exemption authorized by § 467
of the Real Property Tax Law 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 without incurring interest
or penalty, submit a written request to the assessor asking him or
her 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 he or she
is satisfied that 1) good cause existed for the failure to file the
renewal application by the taxable status, and that 2) the applicant
is otherwise entitled to the exemption.
Where a renewal application for the exemption authorized by
§ 467 of the Real Property Tax Law 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 without
incurring interest or penalty, submit a written request to the assessor
asking him or her 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 he or she is satisfied that 1) good cause existed for the failure
to file the renewal application by the taxable status, and that 2)
the applicant is otherwise entitled to the exemption. The assessor
shall mail notice of his or her determination to the owner. If the
determination states that the assessor has granted the exemption,
he or she 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," and shall
be corrected accordingly.
