Bill > A11350

This bill provides a one-time filing extension for the "enhanced" STAR (School Tax Relief) exemption, which is a program designed to reduce property taxes for eligible homeowners, to initial applicants who have not previously received such an extension and are otherwise qualified for the exemption. If an initial applicant misses the regular filing deadline, they can submit a written request to the commissioner, who will grant the exemption if they confirm the applicant has not received this extension before and meets all other eligibility requirements. The commissioner will then notify the owner and the assessor, who will be authorized to correct the assessment roll to reflect the exemption, or if school taxes have already been levied, the failure to apply the exemption will be treated as a "clerical error" and corrected accordingly.