Assisting seniors who missed the exemption application deadline
There are five provisions of the law that generally allow seniors to file exemption applications after taxable status date. Three of the options relate to the senior citizens exemption, and two relate to Enhanced STAR.
Local options to extend the filing period for the senior citizens exemption
Each option to extend the deadline for the senior citizens exemption requires adoption of a local law.
| Subdivision of RPTL 467 | New or renewal applications | Who reviews and approves applications | Date of extended deadline | Cause of late applications |
|---|---|---|---|---|
| Subdivision 5-a | New or renewals | Assessor | Grievance day | Death of an immediate family member, or serious illness of the applicant or a family member that can be documented by a physician |
| Subdivision 8 | Renewals only | Assessor | Grievance day | Any cause |
| Subdivision 8-a | Renewals only | Assessor | Last day to pay taxes without interest or penalty | "Good cause" as determined by the local assessor |
Extending the deadline for late Enhanced STAR applications
The options below do not require adoption of a local law.
| Subdivision of RPTL 425 | New or renewal applications | Who reviews and approves applications | Date of extended deadline | Cause of late application |
|---|---|---|---|---|
| Subdivision 6-e | New | Assessor | Grievance day | Death of an immediate family member, or serious illness of the applicant or a family member that can be documented by a physician |
| Subdivision 6-a(2) More information | New | New York State Department of Taxation and Finance | Last day to pay taxes without interest or penalty | "Good cause" as determined by the commissioner |
Resources
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