Bill > S04805

This bill shifts the responsibility for income verification for the senior citizen property tax exemption from local municipalities to the New York State Department of Taxation and Finance. Currently, property owners over 65 apply for a property tax exemption at their local assessor's office, but under this new law, the state department will now be responsible for verifying the income eligibility of applicants annually. The bill requires all applicants to provide their taxpayer identification numbers to facilitate income matching, and local assessing authorities will no longer request income documentation from applicants. The legislation also includes provisions to protect the confidentiality of submitted information, prohibiting municipal officers from disclosing applicants' personal details except when necessary for official duties. Additionally, the bill gives the commissioner of taxation and finance discretion to extend enrollment periods and potentially provide direct remittance to property owners who fail to enroll in a timely manner, ensuring that eligible seniors are not inadvertently denied their tax exemption.

Health and Social Services

https://www.nysenate.gov/legislation/bills/2025/S4805