S T A T E   O F   N E W   Y O R K
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                                  4651

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               &m0 0, 2009
                               ___________

Introduced  by  M. of A. MENG, WEISENBERG -- Multi-Sponsored by -- M. of
  A. GREENE -- read once and referred to the Committee on Real  Property
  Taxation

AN  ACT  to  amend  the real property tax law, in relation to granting a
  total exemption from real property taxation for  school  tax  purposes
  for certain persons seventy-five years of age or over

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The real property tax  law  is  amended  by  adding  a  new
section 467-g to read as follows:
  S  467-G. PERSONS SEVENTY-FIVE YEARS OF AGE OR OVER. 1.  NOTWITHSTAND-
ING ANY INCONSISTENT PROVISION OF SECTION FOUR  HUNDRED  SIXTY-SEVEN  OF
THIS  TITLE OR ANY OTHER PROVISION OF LAW, REAL PROPERTY OWNED BY ONE OR
MORE PERSONS EACH OF WHOM IS SEVENTY-FIVE YEARS OF AGE OR OVER, OR  REAL
PROPERTY  OWNED BY HUSBAND AND WIFE OR SIBLINGS, ONE OF WHOM IS SEVENTY-
FIVE YEARS OF AGE OR OVER AND THE YOUNGEST OWNER IS AT LEAST  SIXTY-FIVE
YEARS  OF  AGE;  SUCH PERSONS HAVE RESIDED IN THE SCHOOL DISTRICT FOR AT
LEAST THIRTY YEARS AND DO NOT HAVE ANY CHILDREN ENROLLED IN SUCH  SCHOOL
DISTRICT  SHALL BE EXEMPT FROM TAXATION BY ANY MUNICIPAL CORPORATION FOR
SCHOOL PURPOSES, IN WHICH LOCATED, TO THE TOTAL EXTENT OF  THE  ASSESSED
VALUATION  THEREOF  PROVIDED  THE  GOVERNING BOARD OF SUCH MUNICIPALITY,
AFTER PUBLIC HEARING,  ADOPTS  A  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION
PROVIDING THEREFOR.
  2.  ALL  OF THE PROVISIONS OF SECTION FOUR HUNDRED SIXTY-SEVEN OF THIS
TITLE APPLICABLE TO THE GRANTING  OF  EXEMPTIONS  FOR  GENERAL,  COUNTY,
CITY,  TOWN,  VILLAGE, OR SCHOOL PURPOSES INSOFAR AS SUCH PROVISIONS ARE
NOT INCONSISTENT WITH THE PROVISIONS OF THIS SECTION SHALL BE APPLICABLE
TO THE EFFECTUATING OF THE EXEMPTION PROVIDED IN THIS SECTION.
  3. (A) TO QUALIFY FOR EXEMPTION PURSUANT TO THIS SECTION, THE PROPERTY
MUST BE A ONE, TWO OR THREE FAMILY RESIDENCE, A FARM DWELLING  OR  RESI-
DENTIAL  PROPERTY  HELD IN CONDOMINIUM OR COOPERATIVE FORM OF OWNERSHIP.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05340-01-9
              

A. 4651                             2

IF THE PROPERTY IS NOT AN ELIGIBLE TYPE OF PROPERTY, BUT  A  PORTION  OF
THE PROPERTY IS PARTIALLY USED BY THE OWNER AS A PRIMARY RESIDENCE, THAT
PORTION  WHICH IS SO USED SHALL BE ENTITLED TO THE EXEMPTION PROVIDED BY
THIS  SECTION;  PROVIDED THAT IN NO EVENT SHALL THE EXEMPTION EXCEED THE
ASSESSED VALUE ATTRIBUTABLE TO THAT PORTION.
  (B) PRIMARY RESIDENCE. THE PROPERTY MUST SERVE AS  THE  PRIMARY  RESI-
DENCE OF ONE OR MORE OF THE OWNERS THEREOF.
  (C)  TRUSTS.  IF  LEGAL  TITLE  TO THE PROPERTY IS HELD BY ONE OR MORE
TRUSTEES, THE BENEFICIAL OWNER OR OWNERS SHALL  BE  DEEMED  TO  OWN  THE
PROPERTY FOR PURPOSES OF THIS SUBDIVISION.
  (D)  FARM  DWELLINGS  NOT OWNED BY THE RESIDENT. (I) IF LEGAL TITLE TO
THE FARM DWELLING IS HELD BY AN S-CORPORATION OR BY A C-CORPORATION, THE
EXEMPTION SHALL BE GRANTED IF THE PROPERTY SERVES AS THE  PRIMARY  RESI-
DENCE OF A SHAREHOLDER OF SUCH CORPORATION.
  (II) IF THE LEGAL TITLE TO THE FARM DWELLING IS HELD BY A PARTNERSHIP,
THE  EXEMPTION  SHALL  BE  GRANTED IF THE PROPERTY SERVES AS THE PRIMARY
RESIDENCE OF ONE OR MORE OF THE PARTNERS.
  (III) ANY INFORMATION DEEMED NECESSARY  TO  ESTABLISH  SHAREHOLDER  OR
PARTNER STATUS FOR ELIGIBILITY PURPOSES SHALL BE CONSIDERED CONFIDENTIAL
AND EXEMPT FROM THE FREEDOM OF INFORMATION LAW.
  4.  (A)  THE  COMBINED INCOME OF ALL OF THE OWNERS, AND OF ANY OWNERS'
SPOUSES RESIDING ON THE PREMISES, MAY NOT EXCEED THE  APPLICABLE  INCOME
STANDARD SPECIFIED HEREIN.
  (I)  FOR  FINAL ASSESSMENT ROLLS TO BE COMPLETED PRIOR TO TWO THOUSAND
SIX, ELIGIBILITY FOR THE EXEMPTION SHALL BE BASED UPON  INCOME  FOR  THE
INCOME TAX YEAR IMMEDIATELY PRECEDING THE DATE OF MAKING APPLICATION FOR
THE EXEMPTION, AND THE INCOME STANDARD SHALL BE SIXTY THOUSAND DOLLARS.
  (II)  FOR  FINAL ASSESSMENT ROLLS TO BE COMPLETED IN TWO THOUSAND SIX,
ELIGIBILITY FOR THE EXEMPTION SHALL BE BASED UPON INCOME FOR THE  INCOME
TAX  YEAR  ENDING IN TWO THOUSAND FOUR, AND THE INCOME STANDARD SHALL BE
THE PREVIOUSLY-APPLICABLE INCOME  STANDARD  OF  SIXTY  THOUSAND  DOLLARS
INCREASED  BY  THE COST-OF-LIVING-ADJUSTMENT PERCENTAGE FOR TWO THOUSAND
FOUR. FOR PURPOSES OF THIS  COMPUTATION,  THE  COST-OF-LIVING-ADJUSTMENT
PERCENTAGE  FOR  TWO  THOUSAND  FOUR  SHALL  BE EQUAL TO THE "APPLICABLE
INCREASE PERCENTAGE" USED BY THE UNITED STATES  COMMISSIONER  OF  SOCIAL
SECURITY  TO  DETERMINE  MONTHLY SOCIAL SECURITY BENEFITS PAYABLE IN TWO
THOUSAND FOUR TO INDIVIDUALS, AS PROVIDED BY SUBSECTION (I)  OF  SECTION
FOUR HUNDRED FIFTEEN OF TITLE FORTY-TWO OF THE UNITED STATES CODE.
  (III) FOR FINAL ASSESSMENT ROLLS TO BE COMPLETED IN EACH ENSUING YEAR,
THE APPLICABLE INCOME TAX YEAR, COST-OF-LIVING-ADJUSTMENT PERCENTAGE AND
APPLICABLE  INCREASE  PERCENTAGE  SHALL ALL BE ADVANCED BY ONE YEAR, AND
THE INCOME STANDARD SHALL BE THE PREVIOUSLY-APPLICABLE  INCOME  STANDARD
INCREASED  BY  THE  NEW  COST-OF-LIVING-ADJUSTMENT  PERCENTAGE. IF THERE
SHOULD BE A YEAR FOR WHICH THERE IS NO  APPLICABLE  INCREASE  PERCENTAGE
DUE  TO  A  GENERAL  BENEFIT INCREASE AS DEFINED BY SUBDIVISION THREE OF
SUBSECTION (I) OF SECTION FOUR HUNDRED FIFTEEN OF TITLE FORTY-TWO OF THE
UNITED STATES CODE, THE APPLICABLE INCREASE PERCENTAGE FOR  PURPOSES  OF
THIS  COMPUTATION  SHALL BE DEEMED TO BE THE PERCENTAGE WHICH WOULD HAVE
YIELDED THAT GENERAL BENEFIT INCREASE.
  (IV) IN NO CASE SHALL AN INCOME STANDARD BE DECREASED FROM ONE ASSESS-
MENT ROLL TO THE NEXT.
  (V) IF THE INCOME STANDARD INITIALLY COMPUTED FOR AN  ASSESSMENT  ROLL
IS NOT EXACTLY EQUAL TO A MULTIPLE OF FIFTY DOLLARS, IT SHALL BE ROUNDED
UP TO THE NEXT HIGHER MULTIPLE OF FIFTY DOLLARS.
  (VI)  IT  SHALL  BE  THE RESPONSIBILITY OF THE STATE BOARD TO ANNUALLY
DETERMINE ALL INCOME STANDARDS PURSUANT TO  THIS  SUBDIVISION  BEGINNING

A. 4651                             3

WITH  FINAL  ASSESSMENT  ROLLS  TO  BE COMPLETED IN TWO THOUSAND SIX, TO
CAUSE NOTICE THEREOF TO BE PUBLISHED IN THE STATE REGISTER,  TO  DISSEM-
INATE NOTICE THEREOF TO ASSESSORS, COUNTY DIRECTORS OF REAL PROPERTY TAX
SERVICES, AND SUCH OTHER PARTIES AS IT MAY DEEM APPROPRIATE, AND TO POST
NOTICE THEREOF ON ITS WEBSITE.
  (B) THE TERM "INCOME" AS USED IN THIS SECTION SHALL MEAN THE "ADJUSTED
GROSS  INCOME" FOR FEDERAL INCOME TAX PURPOSES AS REPORTED ON THE APPLI-
CANT'S FEDERAL OR STATE INCOME TAX RETURN FOR THE APPLICABLE INCOME  TAX
YEAR,  SUBJECT  TO  ANY  SUBSEQUENT  AMENDMENTS OR REVISIONS, REDUCED BY
DISTRIBUTIONS, TO THE EXTENT INCLUDED IN FEDERAL ADJUSTED GROSS  INCOME,
RECEIVED FROM AN INDIVIDUAL RETIREMENT ACCOUNT AND AN INDIVIDUAL RETIRE-
MENT ANNUITY; PROVIDED THAT IF NO SUCH RETURN WAS FILED FOR THE APPLICA-
BLE  INCOME TAX YEAR, "INCOME" SHALL MEAN THE ADJUSTED GROSS INCOME THAT
WOULD HAVE BEEN SO REPORTED IF SUCH A RETURN HAD BEEN FILED.
  (C) ANY INFORMATION OR DOCUMENTATION SUBMITTED  BY  THE  APPLICANT  IN
CONNECTION  WITH APPLICATIONS FOR OR RENEWAL OF THE EXEMPTION AUTHORIZED
UNDER THIS SECTION TO VERIFY INCOME, SHALL BE DEEMED  CONFIDENTIAL,  AND
THE ASSESSOR, ANY MUNICIPAL OFFICER OR MUNICIPAL EMPLOYEES ARE PROHIBIT-
ED  FROM  DISCLOSING  ANY  SUCH  INFORMATION,  EXCEPT FOR ANY DISCLOSURE
NECESSARY IN THE PERFORMANCE OF THEIR OFFICIAL  DUTIES,  AND  EXCEPT  AS
AUTHORIZED  BY  PARAGRAPH  (E)  OF  THIS  SUBDIVISION.  ANY UNAUTHORIZED
DISCLOSURE OF SUCH INFORMATION SHALL BE DEEMED A  VIOLATION  OF  SECTION
EIGHT HUNDRED FIVE-A OF THE GENERAL MUNICIPAL LAW.
  (D)  EFFECTIVE  WITH  APPLICATIONS FOR THE ENHANCED EXEMPTION ON FINAL
ASSESSMENT ROLLS TO BE COMPLETED IN TWO THOUSAND FOUR,  THE  APPLICATION
FORM  SHALL  INDICATE  THAT  THE  OWNERS OF THE PROPERTY AND ANY OWNERS'
SPOUSES RESIDING ON THE PREMISES MAY  AUTHORIZE  THE  ASSESSOR  TO  HAVE
THEIR  INCOME  ELIGIBILITY  VERIFIED  ANNUALLY  THEREAFTER  BY THE STATE
DEPARTMENT OF TAXATION AND FINANCE, IN LIEU OF FURNISHING COPIES OF  THE
APPLICABLE  INCOME  TAX  RETURN  OR RETURNS WITH THE APPLICATION. IF THE
OWNERS OF THE PROPERTY AND ANY OWNERS' SPOUSES RESIDING ON THE  PREMISES
ELECT  TO  PARTICIPATE IN THIS PROGRAM, WHICH SHALL BE KNOWN AS THE STAR
INCOME VERIFICATION PROGRAM, THEY MUST FURNISH THEIR TAXPAYER  IDENTIFI-
CATION  NUMBERS  IN  ORDER  TO  FACILITATE  MATCHING WITH RECORDS OF THE
DEPARTMENT OF TAXATION AND FINANCE. THEREAFTER, THEIR INCOME ELIGIBILITY
SHALL BE VERIFIED ANNUALLY BY  THE  STATE  DEPARTMENT  OF  TAXATION  AND
FINANCE  AND  THE  ASSESSOR  SHALL NOT REQUEST INCOME DOCUMENTATION FROM
THEM, UNLESS SUCH DEPARTMENT ADVISES  THE  ASSESSOR  THROUGH  THE  STATE
BOARD  THAT  THEY  DO  NOT  SATISFY  THE  APPLICABLE  INCOME ELIGIBILITY
REQUIREMENTS, OR THAT IT IS UNABLE TO  DETERMINE  WHETHER  THEY  SATISFY
THOSE REQUIREMENTS.
  (E)  THE  ASSESSOR  SHALL  FORWARD TO THE STATE BOARD, IN THE TIME AND
MANNER REQUIRED BY THE STATE BOARD, INFORMATION IDENTIFYING THE  PERSONS
WHO HAVE ELECTED TO PARTICIPATE IN THE STAR INCOME VERIFICATION PROGRAM.
THE  STATE  BOARD  SHALL  FORWARD  SUCH INFORMATION TO THE DEPARTMENT OF
TAXATION AND FINANCE IN THE MANNER PROVIDED BY  THE  AGREEMENT  EXECUTED
PURSUANT  TO SECTION ONE HUNDRED SEVENTY-ONE-K OF THE TAX LAW, AND SHALL
NOTIFY THE ASSESSOR OF THE RESPONSE OR RESPONSES IT RECEIVES  FROM  SUCH
DEPARTMENT  PURSUANT TO SUCH AGREEMENT. AFTER RECEIVING SUCH RESPONSE OR
RESPONSES, THE ASSESSING AUTHORITY SHALL CAUSE NOTICES TO BE  MAILED  TO
PARTICIPANTS.  INFORMATION  OBTAINED BY THE STATE BOARD IDENTIFYING SUCH
PERSONS, AND RESPONSES OBTAINED FROM SUCH DEPARTMENT SHALL BE  CONFIDEN-
TIAL  AND  SHALL  NOT  BE SUBJECT TO DISCLOSURE UNDER ARTICLE SIX OF THE
PUBLIC OFFICERS LAW.
  (F) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPHS (D) AND (E)  OF  THIS
SUBDIVISION,  WHICH ESTABLISH A STAR INCOME VERIFICATION PROGRAM, INCOME

A. 4651                             4

DOCUMENTATION MUST BE SUBMITTED TO THE ASSESSOR IN CONNECTION WITH  EACH
OF THE FOLLOWING:
  (I) INITIAL APPLICATIONS FOR THE ENHANCED STAR EXEMPTION;
  (II)  RENEWAL  APPLICATIONS  SUBMITTED BY A PERSON OR PERSONS WHO HAVE
NOT ELECTED TO PARTICIPATE IN THE STAR INCOME VERIFICATION PROGRAM;
  (III) APPLICATIONS THAT WOULD ALLOW AN ENHANCED  EXEMPTION  TO  RESUME
AFTER HAVING BEEN DISCONTINUED;
  (IV)  APPLICATIONS SUBMITTED BY A PERSON OR PERSONS WHO HAD PREVIOUSLY
QUALIFIED FOR THE ENHANCED EXEMPTION BUT NOT IN THE  ASSESSING  UNIT  IN
QUESTION; AND
  (V)  APPLICATIONS WITH RESPECT TO WHICH THE DEPARTMENT OF TAXATION AND
FINANCE HAS ADVISED THE ASSESSOR THROUGH THE  STATE  BOARD  THAT  IT  IS
UNABLE  TO  DETERMINE  WHETHER A PARTICIPANT OR PARTICIPANTS IN THE STAR
INCOME VERIFICATION PROGRAM SATISFY THE INCOME ELIGIBILITY REQUIREMENTS.
  S 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on the basis of taxable status dates occurring on or
after the first of January next succeeding the date on  which  this  act
shall have become a law.