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12/21/2020 Assessment Community Weekly

New! Local option to forego 467 and 459-c renewals for 2021

Last week, the Governor issued Executive Order No. 202.83, which makes it possible for senior citizens and persons with disabilities to have their 2021 property tax exemptions renewed without filing renewal applications, as requested by the New York State Assessors Association.

The option granted under this Executive Order rests solely with assessing units. If the governing body of an assessing unit adopts a resolution pursuant to this Executive Order eliminating the renewal requirement for these two exemptions on the 2021 assessment roll, the resolution will eliminate the renewal requirement for purposes of all jurisdictions that levy taxes on the 2021 assessment roll of that assessing unit. So for example, where a town is an assessing unit, and county, village and school district taxes are levied on the town’s assessment roll, and they all offer the 459-c and 467 exemption, then if the town opts in, then 459-c and 467 exemptions may be renewed on the town’s 2021 assessment roll without a renewal application for county, town, village and school district purposes.

This order will enable these vulnerable individuals to have their exemptions continued for another year without risking in-person visits to their assessors’ offices in the midst of the pandemic’s resurgence.

Judicial cases

New judicial cases:

  • Matter of DCH Auto v Town of Mamaroneck 
  • Matter of Barklee 94 LLC v N.Y. Dept. of Fin.
  • Matter of 314 Rutledge St., LLC v Tax Commn. of the City of N.Y