senate Bill S1920

Allows senior citizens previously approved for the enhanced school tax relief exemption to file a simplified renewal application

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 14 / Jan / 2011
    • REFERRED TO AGING
  • 14 / Feb / 2011
    • 1ST REPORT CAL.96
  • 15 / Feb / 2011
    • 2ND REPORT CAL.
  • 28 / Feb / 2011
    • ADVANCED TO THIRD READING
  • 07 / Mar / 2011
    • PASSED SENATE
  • 07 / Mar / 2011
    • DELIVERED TO ASSEMBLY
  • 07 / Mar / 2011
    • REFERRED TO REAL PROPERTY TAXATION
  • 04 / Jan / 2012
    • DIED IN ASSEMBLY
  • 04 / Jan / 2012
    • RETURNED TO SENATE
  • 04 / Jan / 2012
    • REFERRED TO AGING
  • 29 / Feb / 2012
    • 1ST REPORT CAL.257
  • 01 / Mar / 2012
    • 2ND REPORT CAL.
  • 05 / Mar / 2012
    • ADVANCED TO THIRD READING
  • 17 / Apr / 2012
    • PASSED SENATE
  • 17 / Apr / 2012
    • DELIVERED TO ASSEMBLY
  • 17 / Apr / 2012
    • REFERRED TO REAL PROPERTY TAXATION

Summary

Allows senior citizens previously approved for the enhanced school tax relief exemption, who have elected not to participate in the income verification program, to file a simplified renewal application annually; directs the commissioner of taxation and finance to prepare such simplified, short form for eligible senior citizens.

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Bill Details

See Assembly Version of this Bill:
A7225
Versions:
S1920
Legislative Cycle:
2011-2012
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง425, RPT L
Versions Introduced in 2009-2010 Legislative Cycle:
S2818

Sponsor Memo

BILL NUMBER:S1920

TITLE OF BILL:
An act
to amend the real property tax law, in relation to applications for the
enhanced school tax relief exemption by senior citizens

PURPOSE:
The bill would require the state to develop a shorter, simplified
renewal application for senior citizens already receiving a STAR. tax
exemption.

SUMMARY OF PROVISIONS:
The bill amends Section 425, Subdivision 6, Paragraph (a) of the Real
Property Tax Law, as well as Section 425, Subdivision 9-b, Paragraph
(b) of the same law. The bill adds language requiring the state board
to prepare, and to use where appropriate, a simplified, short form
STAR application for senior citizens.

EXISTING LAW:
Existing law requires that property owners go through a long and
complex application process every year in order to qualify for the
8TAR tax exemption. This is true in cases where the household's
eligibility information remains the same.

JUSTIFICATION:
The proposed law would provide for a simplified renewal application
process for senior citizens. A simplified form, especially in cases
where the eligibility information is the same, will relieve both
seniors and tax assessors of needless paperwork, wasted time, and
unnecessarily expended energies. The time saved by tax assessors will
also assist the state economically.

LEGISLATIVE HISTORY:
2009/2010 - S.2818
2005/2006 - S.4242
2003/2004 - S.443
2001/2002 - S.212
1999/2000 - S.7752

FISCAL IMPLICATIONS:
None.

LOCAL FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act would take effect immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  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.

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