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Real Property Taxes

See Personal Income Tax, Page 2.

See Personal Income Tax, Page 3.

Part D of Chapter 60 of the Laws of 2016 allows a taxpayer who receives the enhanced STAR exemption, and who fails to timely file the renewal application for the exemption, to file a request for an extension and an application for renewal of such exemption with the Commissioner up until the last day for paying school taxes without incurring interest or penalty, where such late filing was due to hardship or for good cause.

Part D also allows municipalities to exercise similar authority where a taxpayer who receives the locally funded senior citizens exemption and fails to timely file a renewal application for the exemption. If this option is adopted, a taxpayer could submit a renewal application for such exemption to the local assessor up until the last day for paying school taxes without incurring interest or penalty, where such late filing was due to hardship or for good cause.

These provisions take effect sixty days after enactment.

(Sections 425(6) and 467(8-a) of the Real Property Tax Law)

Part F of Chapter 60 of the Laws of 2016 allows the Commissioner to directly reimburse a STAR-eligible property owner when the property owner did not receive the STAR tax savings to which he or she was entitled due to an administrative error.

This provision takes effect immediately.

(Section 425(16) of the Real Property Tax Law)

Part JJ of Chapter 60 of the Laws of 2016 relates to the recoupment of erroneously granted STAR exemptions that was added in last year’s budget.   It clarifies that the look-back period authorized relates to school years rather than to the concept of assessment roll years that was used. While the timing of assessment roll dates varies throughout the state, the timing of school years is uniform and therefore the notification requirements will likewise be uniform under this amendment.   Specifically, this provision requires recoupment notification be mailed to affected taxpayers no later than three years after conclusion of the school year in question. However, with respect to the 2012-13 school year, this provision allows until no later than September 30, 2016 for the mailing of such notification.

This provision takes effect immediately.

(Section 425(15) of the Real Property Tax Law)

Part P of Chapter 57 of the Laws of 2016 relates to certain types of anaerobic digestion facilities. These facilities, which generate energy primarily from farm waste, were previously potentially eligible for exemption within two different Real Property Tax Law (RPTL) statutes (RPTL Secs. 483-a and 487). The pertinent language that was in RPTL Sec. 483-a is now removed and relocated in a new RPTL Sec. 483-e, which no longer requires qualifying anaerobic digestion facilities to be located on agricultural land. In addition, language has been added to RPTL Sec. 487 to make it clear that it is not applicable to property that satisfies the requirements for exemption under RPTL Sec. 483-e.

These provisions take effect immediately and apply to assessment rolls based on taxable status dates occurring on and after March 1, 2016; provided that an application for the exemption on the 2016 roll is considered timely if filed on or before June 1, 2016. However, the amendments to Section 487 of the RPTL shall not apply to any exemptions for farm waste energy facilities that were granted prior to the effective date.

(Sections 483-a(1), 483-e, and 487(2) of the Real Property Tax Law)

Part EE of Chapter 54 of the Laws of 2016 extends temporary increases in the qualifying income limits, for property tax abatements under the senior citizen rent increase exemption (SCRIE) and the disabled rent increase exemption (DRIE) programs. The 2014-15 budget included a temporary increase in the allowable income limit to $50,000, and provided state reimbursement of related increased program costs to New York City. This provision extends the increase in the qualifying income limit that was set to expire July 1, 2016 for an additional four years through June 30, 2020, and also limits the amount of state reimbursement of program costs associated with that income limit increase in New York City to no more than $1.2 million.

This provision takes effect immediately.

(Secs. 3 & 4 of Part U of Chapter 55 of the Laws of 2014, and Sec. 4 of Chapter 129 of the Laws of 2014)

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