NY Real Prop Tax L § 467 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 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 husband and wife 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 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, sibling shall  mean  a  brother  or  a sister, whether related through half blood, whole blood or adoption.  (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  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:                                             PERCENTAGE ASSESSED VALUATION     ANNUAL INCOME                              EXEMPT FROM TAXATION  (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  (M+ $7,500 or more)     but less than (M+ $8,400)                        5 per centum  (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 exemption on real property owned by  husband and  wife, 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) if the income of the owner or the combined income of the owners of the  property  for the income tax year immediately preceding the date of making application for exemption  exceeds  the  sum  of  three  thousand dollars, or such other sum not less than three thousand dollars nor more than twenty-six thousand dollars beginning July first, two thousand six, twenty-seven  thousand dollars beginning July first, two thousand seven, twenty-eight thousand dollars beginning July first, two thousand  eight, twenty-nine  thousand  dollars  beginning July first, two thousand nine, and in a city with a population of one million or  more  fifty  thousand dollars beginning July first, two thousand seventeen, as may be provided by  the  local  law,  ordinance  or  resolution adopted pursuant to this section. Where the taxable status date is on or before April fourteenth, income tax year shall mean the twelve-month period for which  the  owner or owners filed a federal personal income tax return for the year before the  income  tax  year immediately preceding the date of application and where the taxable status date is on or after April fifteenth, income tax year shall mean the twelve-month period for which the  owner  or  owners filed  a  federal  personal  income  tax  return for the income tax year immediately preceding the date of application. Where title is vested  in either  the  husband  or  the wife, their combined income may not exceed such sum, except where the husband or wife, or ex-husband or ex-wife  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.  Such 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, after  a  public  hearing,  adopts  a local law, ordinance 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 his 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 either a husband or wife in whose name title  of  the  property shall  have  been  vested  at  the time of death and then becomes vested solely in the survivor by virtue  of  devise  by  or  descent  from  the deceased  husband  or wife, the time of ownership of the property by the deceased husband or wife shall be deemed also a time of ownership by the survivor 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 either a husband or wife to the other 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 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  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  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 husband and/or wife, or an ex-husband and/or an ex-wife, and either  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 his 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  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 realized thereby shall be  credited  by  the  cooperative apartment corporation against the amount of such taxes otherwise payable by or chargeable to such tenant-stockholder.  (c)  Real  property  may  be  exempt  from  taxation  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 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 bill to such persons reading "You may be eligible  for  senior citizen tax exemptions. Senior citizens have until month.........., day.......,  year......, to apply for such  exemptions. For  information  please  call  or  write....,"  followed  by  the name, telephone number and/or address of a person or  department  selected  by the  municipal  corporation  to  explain the provisions of this section. 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 on property owned by such person.    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 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 he 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, brother  or  sister;  or  (b)  an  illness  of  the  applicant or of the applicant's spouse, child, parent, brother  or  sister,  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 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  roles 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 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 who has included with  his  application  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  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 husband and/or wife while both  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 informing  him of his 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 husband and/or wife while both  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 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 (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 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"  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, 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 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 in said next fiscal year, the receiver or collector shall apply the credit to reduce the amount of taxes owed  for the  parcel in such fiscal year. Pro rata exemption credits in excess of the amount of taxes, if any, owed for the parcel shall be  paid  by  the treasurer  of  a municipal corporation which levies such taxes 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 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, 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  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 for which the taxes 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 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 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.