senate Bill S1942

Provides that where a senior citizen purchases real property after the taxable status date, such person shall be eligible for the enhanced STAR exemption

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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
  • 24 / Jan / 2011
    • REPORTED AND COMMITTED TO FINANCE
  • 07 / Jun / 2011
    • 1ST REPORT CAL.1092
  • 13 / Jun / 2011
    • 2ND REPORT CAL.
  • 14 / Jun / 2011
    • ADVANCED TO THIRD READING
  • 24 / Jun / 2011
    • COMMITTED TO RULES
  • 04 / Jan / 2012
    • REFERRED TO AGING
  • 17 / Apr / 2012
    • REPORTED AND COMMITTED TO FINANCE

Summary

Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption.

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Bill Details

See Assembly Version of this Bill:
A2137
Versions:
S1942
Legislative Cycle:
2011-2012
Current Committee:
Senate Finance
Law Section:
Real Property Tax Law
Laws Affected:
Amd §425, RPT L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S2925, A6842
2007-2008: A2071

Votes

12
0
12
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
show Aging committee vote details

Sponsor Memo

BILL NUMBER:S1942

TITLE OF BILL:
An act
to amend the real property tax law, in relation to eligibility for the
enhanced school tax relief exemption for senior citizens for properties
purchased after the levy of taxes

PURPOSE OR GENERAL IDEA OF BILL:
This bill provides that where a
senior citizen purchases real property after the taxable status date,
such person shall be eligible for the enhanced STAR exemption.

SUMMARY OF SPECIFIC PROVISIONS:
§ 1- Amends subdivision 6 of § 425 of
the Real Property Tax Law by adding a new paragraph (g).

§ 2- Effective date.

EXISTING LAW:
Current law does not allow the retention of the STAR
exemption for those over 65 who move subsequent to the taxable status
date.

JUSTIFICATION:
Real property tax law 467 subdivision (9) presently
allows a senior citizen who moves after a municipal taxable status
date to retain their eligibility for the regular senior citizens
property tax exemption. This bill will correct a technical oversight
that occurred when the STAR program was enacted by making a similar
opportunity to transfer an existing exemption available to STAR
applicants who are over 65.

This bill will allow a senior citizen to move after a municipal
taxable status date and still be eligible for the enhanced senior
citizen exemption for that year. The property owner must file an
application for exemption within 30 days after receiving title to the
property. The assessor, no later than 30 days after receiving such
application. shall notify both the applicant and the Board of
Assessment review by first class mail of the exempt amount which is
then subject to the assessment review process. This process will
ensure that senior citizens do not lose an exemption for which they
are otherwise qualified.

LEGISLATIVE HISTORY:
2009-10: S.2925
2007-08: S.941
2005-06: S.1559
2003-04: S.2583:
2001-02: S.2311
1999-00: S 3246

FISCAL IMPLICATIONS:
None. There will be no new costs because the
exemption has already been allotted for in state funds and is merely
shifting.


EFFECTIVE DATE:
This act shall take effect immediately and shall apply
to real property transferred to qualified senior citizens after
taxable status dates occurring on or after such date.

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

    S. 1942                                                  A. 2137

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 14, 2011
                               ___________

IN  SENATE -- Introduced by Sens. LAVALLE, JOHNSON, MAZIARZ, RANZENHOFER
  -- read twice and ordered printed, and when printed to be committed to
  the Committee on Aging

IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
  to the Committee on Real Property Taxation

AN  ACT  to  amend the real property tax law, in relation to eligibility
  for the enhanced school tax relief exemption for senior  citizens  for
  properties purchased after the levy of taxes

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

  Section 1. Subdivision 6 of section 425 of the real property  tax  law
is amended by adding a new paragraph (f) to read as follows:
  (F)  NOTWITHSTANDING  THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDIVI-
SION, WHERE  A  PERSON  WHO  MEETS  THE  REQUIREMENTS  FOR  AN  ENHANCED
EXEMPTION FOR PROPERTY OWNED BY SENIOR CITIZENS PURSUANT TO THIS SECTION
PURCHASES  PROPERTY  AFTER  THE  LEVY  OF TAXES, SUCH PERSON MAY FILE AN
APPLICATION FOR EXEMPTION WITH THE ASSESSOR WITHIN THIRTY  DAYS  OF  THE
TRANSFER  OF  TITLE  TO  SUCH PERSON. THE ASSESSOR SHALL MAKE A DETERMI-
NATION OF WHETHER OR NOT THE PARCEL  WOULD  HAVE  QUALIFIED  FOR  EXEMPT
STATUS  ON  THE TAX ROLL ON WHICH THE TAXES WERE LEVIED HAD TITLE TO THE
PARCEL BEEN IN THE NAME OF THE APPLICANT  ON  THE  TAXABLE  STATUS  DATE
APPLICABLE  TO  THE  TAX  ROLL.  THE  APPLICATION  SHALL  BE  ON  A FORM
PRESCRIBED BY THE STATE BOARD. THE ASSESSOR, NO LATER THAN  THIRTY  DAYS
AFTER  RECEIPT  OF SUCH APPLICATION, SHALL NOTIFY BOTH THE APPLICANT AND
THE BOARD OF ASSESSMENT REVIEW, BY  FIRST  CLASS  MAIL,  OF  THE  EXEMPT
AMOUNT,  IF  ANY,  AND  THE RIGHT OF THE OWNER TO A REVIEW OF THE EXEMPT
AMOUNT UPON THE FILING OF A WRITTEN COMPLAINT. SUCH COMPLAINT  SHALL  BE
ON  A  FORM  PRESCRIBED  BY  THE STATE BOARD AND SHALL BE FILED WITH THE
BOARD OF ASSESSMENT REVIEW WITHIN TWENTY DAYS OF  THE  MAILING  OF  THIS
NOTICE.    IF  NO  COMPLAINT IS RECEIVED, THE BOARD OF ASSESSMENT REVIEW

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03822-01-1

S. 1942                             2                            A. 2137

SHALL SO NOTIFY THE ASSESSOR, AND THE EXEMPT AMOUNT  DETERMINED  BY  THE
ASSESSOR  SHALL  BE FINAL. IF THE APPLICANT FILES A COMPLAINT, THE BOARD
OF ASSESSMENT REVIEW SHALL SCHEDULE A TIME AND PLACE FOR A HEARING  WITH
RESPECT  THERETO  NO  LATER  THAN  THIRTY  DAYS AFTER THE MAILING OF THE
NOTICE BY THE ASSESSOR. THE BOARD OF ASSESSMENT REVIEW  SHALL  MEET  AND
DETERMINE  THE  EXEMPT  AMOUNT AND SHALL IMMEDIATELY NOTIFY THE ASSESSOR
AND THE APPLICANT, BY FIRST CLASS MAIL, OF ITS DETERMINATION. THE AMOUNT
OF EXEMPTION DETERMINED PURSUANT TO THIS PARAGRAPH SHALL BE  SUBJECT  TO
REVIEW  AS  PROVIDED IN ARTICLE SEVEN OF THIS CHAPTER. SUCH A PROCEEDING
SHALL BE COMMENCED WITHIN THIRTY DAYS OF THE MAILING OF  THE  NOTICE  OF
THE  BOARD  OF  ASSESSMENT  REVIEW  TO THE NEW OWNER AS PROVIDED IN THIS
PARAGRAPH.
  S 2. This act shall take effect immediately and shall  apply  to  real
property  transferred  to qualified senior citizens after taxable status
dates occurring on or after such date.

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