S T A T E   O F   N E W   Y O R K
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                                  1920

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 14, 2011
                               ___________

Introduced  by  Sen.  HANNON -- read twice and ordered printed, and when
  printed to be committed to the Committee on Aging

AN ACT to amend the real property tax law, in relation  to  applications
  for the enhanced school tax relief exemption by senior citizens

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

  Section 1. Paragraph (a) of subdivision 6 of section 425 of  the  real
property  tax  law,  as  amended by chapter 6 of the laws of 2010 and as
further amended by section 1 of part W of chapter  56  of  the  laws  of
2010, is amended to read as follows:
  (a) Generally. All owners of the property who primarily reside thereon
must  jointly  file an application for exemption with the assessor on or
before the appropriate taxable status  date.  Such  application  may  be
filed  by  mail  if  it  is  enclosed  in  a  postpaid envelope properly
addressed to the appropriate assessor, deposited in  a  post  office  or
official depository under the exclusive care of the United States postal
service, and postmarked by the United States postal service on or before
the  applicable taxable status date. Each such application shall be made
on a form prescribed by the commissioner, which shall require the appli-
cant or applicants to agree to notify  the  assessor  if  their  primary
residence  changes  while their property is receiving the exemption. THE
STATE BOARD SHALL ALSO PREPARE A SIMPLIFIED, SHORT FORM APPLICATION  FOR
SENIOR  CITIZENS  WHO HAVE ELECTED NOT TO PARTICIPATE IN THE STAR INCOME
VERIFICATION PROGRAM, PURSUANT TO PARAGRAPH (B) OF SUBDIVISION NINE-B OF
THIS SECTION. The assessor  may  request  that  proof  of  residency  be
submitted with the application. If the applicant requests a receipt from
the  assessor  as  proof  of submission of the application, the assessor
shall provide such receipt. If  such  request  is  made  by  other  than
personal  request, the applicant shall provide the assessor with a self-
addressed postpaid envelope in which to mail the receipt.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05718-02-1

              

S. 1920                             2

  S 2. Paragraph (b) of subdivision 9-b of section 425 of the real prop-
erty tax law, as amended by chapter 742 of  the  laws  of  2005  and  as
further  amended  by  section  1  of part W of chapter 56 of the laws of
2010, is amended to read as follows:
  (b)  In the case of persons who have not elected to participate in the
STAR income verification program, the enhanced exemption shall apply for
a term of one year. To continue receiving  such  enhanced  exemption,  a
SIMPLIFIED,  SHORT  FORM renewal application must be filed annually with
the assessor on or before the applicable taxable status date on  a  form
prescribed  by  the  commissioner.  Provided, however, that if a renewal
application is not so filed, the assessor shall discontinue the enhanced
exemption but shall grant the basic exemption, subject to the provisions
of subdivision eleven of this section.
  S 3. This act shall take effect immediately.