New York Laws
Title 2 - Private Property
467 - Persons Sixty-Five Years of Age or Over.

(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
"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 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.

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