Skip to content
Council Discourse

NYC Council meetings, chaptered and linked by time.

Created by Uzair Qadir

Inspired by Vikram Oberoi's City Meetings

Remarks

Brewer and Lee read questions on exemption deadlines, late filings, and authorized filers

New York City Council · Aug 18, 2026 · starts 2:45:10 · 1 min 18 sec

The chairs ask about handling late filings, whether the administration is comfortable taxing primary residents who miss deadlines, and whether authorized persons or managing agents can file exemptions on behalf of covered owners, including for JLWQA units.

Gale A. Brewer

11.

Gale A. Brewer

The department recently expanded the deadline to file an exemption from August 2-4 to September 18.

Gale A. Brewer

Do you believe this is an adequate time?

Gale A. Brewer

A.

Gale A. Brewer

How will finance handle late filings of exemptions?

Gale A. Brewer

B.

Gale A. Brewer

Is this administration comfortable with imposing the tax on a primary resident homeowner if they end up missing the deadline by one day?

Gale A. Brewer

C.

Gale A. Brewer

What if they had been hospitalized?

Gale A. Brewer

D.

Gale A. Brewer

What if they missed the deadline by a few weeks?

Gale A. Brewer

E.

Gale A. Brewer

Can you commit to allowing people to continue to approve their residency even past the deadline?

Gale A. Brewer

Maybe allow for an extension where there is good cause for a late submission and where there is not requiring those who missed the deadline to pay a late fee, which would encourage people to file by the deadline, but not suck the full text if they missed the deadline.

Gale A. Brewer

People mentioned that people might be in the hospital.

Linda Lee

Who can file documentation for an exemption?

Linda Lee

A, can an authorized person or other than a covered owner submit proof of primary residency on behalf of a covered owner who is 65 or older?

Linda Lee

B, what about for condo and co-op unit owners?

Linda Lee

Can the managing agents file the paperwork on behalf of a covered owner?

Linda Lee

And C, can an owner of a JLWQA, Joint Live Work Quarters for Artists, unit apply for an exemption and under what criteria?