2023 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 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.
(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
 
(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.
(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 income tax year immediately preceding
the  date  of  application,  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.