New Local Law Approved Regarding Late Application for Low-Income Senior ExemptionFollowing a public hearing, the Legislature approved, without dissent, a new Local Law that enacts a late application procedure for the low-income senior citizen real property exemption through the Department of Assessment. As part of the 2016 Budget Bill, the New York State Legislature allowed by local option the ability to extend the filing deadline to the last day to pay school taxes without interest, in cases where the assessor deems that a property owner has good cause to miss the application deadline.
Before the vote, Legislator Dooley Kiefer noted that "good cause", as defined by the Director of Assessment, would be indicated by a death of the applicant's spouse, child, parent, brother or sister; or 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.