senate Bill S3198

Provides for a real property tax cap for persons over 70 years of age

download pdf

Sponsor

Co-Sponsors

view all co-sponsors

Bill Status


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

actions

  • 11 / Feb / 2011
    • REFERRED TO AGING
  • 04 / Jan / 2012
    • REFERRED TO AGING

Summary

Provides for a real property tax cap for persons over 70 years of age; provides for notice to eligible property owners, application process, adult third party notice option, and conviction for willful false statements shall result in a fine of not more than one hundred dollars and disqualification from the tax cap.

do you support this bill?

Bill Details

Versions:
S3198
Legislative Cycle:
2011-2012
Current Committee:
Senate Aging
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง467-g, RPT L
Versions Introduced in 2009-2010 Legislative Cycle:
S2778

Sponsor Memo

BILL NUMBER:S3198

TITLE OF BILL:
An act
to amend the real property tax law, in relation to a real property tax
cap for persons over seventy years of age

SUMMARY OF PROVISIONS:
Section 1 adds a new section 467-g to the Real
Property Tax Law. This section creates a tax cap for property owned
by persons over the age of seventy who meet certain criteria, at the
option of any municipal corporation, including school districts, who
adopt this cap, after public hearing, by local law, ordinance or
resolution. In order to be eligible for such tax cap, certain
criteria must be met, including that the combined incomes of the
owners, defined as the aggregate gross income as would be filed on a
federal income tax return, must not exceed $70,000; property must
have been owned, as defined in the bill, for at least 36 months;
must be the residence, as defined in the bill, of the applicant.
Homeowners must reapply for the cap each year.

The bill sets out additional requirements for municipalities including
notice requirements, annual reminder notices and third party
notification.

Section 2 provides that this act shall take effect on the first of
February next succeeding the date on which it shall have become a law
and shall apply to assessment rolls prepared on the basis of taxable
status dates occurring on or after such date

PURPOSE AND JUSTIFICATION:
Property taxes are an ever-increasing
problem for many senior homeowners. Owners on reduced fixed incomes
and Social Security fear that real property tax increases will force
them out of their homes. This bill will give such senior citizens
assurance that they will know that their taxes will not increase
above the level that they can afford when their income levels are no
longer increasing.

PRIOR LEGISLATIVE HISTORY:
2006 - S.7694/A.11837 -- RULES/Aging
2007 - S.2322/A.3776 -- PASSED SENATE/Aging
2008 - S.2322-A/A.3776-A -- RULES/Aging
2010 - S.2778 -- CODES

FISCAL IMPLICATIONS:
None to state. This tax cap is optional for municipal corporations.

EFFECTIVE DATE:
This act shall take effect on the first of February
next succeeding the date on which it shall have become a law and
shall apply to assessment rolls prepared on the basis of 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
________________________________________________________________________

                                  3198

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 11, 2011
                               ___________

Introduced  by  Sens.  RANZENHOFER, FUSCHILLO, LARKIN, O'MARA, SALAND --
  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 a real proper-
  ty tax cap for persons over seventy years of age

  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. REAL PROPERTY TAX CAP FOR CERTAIN PERSONS OVER SEVENTY YEARS
OF AGE. 1. REAL PROPERTY OWNED BY ONE OR MORE PERSONS, EACH OF  WHOM  IS
SEVENTY  YEARS  OF  AGE  OR  OVER, OR REAL PROPERTY OWNED BY HUSBAND AND
WIFE, ONE OF WHOM IS SEVENTY YEARS OF AGE OR OVER, MAY BE SUBJECT  TO  A
REAL  PROPERTY  TAX  CAP  PROVIDED  THE GOVERNING BOARD OF ANY MUNICIPAL
CORPORATION IN WHICH THE REAL PROPERTY IS LOCATED, AFTER PUBLIC HEARING,
ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THAT REAL PROPERTY
TAXES FOR SUCH PROPERTY BE CAPPED AT THE AMOUNTS  PAYABLE  AT  THE  TIME
SUCH APPLICATION IS MADE.
  2. PROPERTY SHALL BE ELIGIBLE FOR A TAX CAP IF:
  (A)  THE  INCOME  OF THE OWNER OR THE COMBINED INCOME OF THE OWNERS OF
THE PROPERTY FOR THE INCOME TAX YEAR IMMEDIATELY PRECEDING THE  DATE  OF
MAKING  APPLICATION FOR THE CAP DOES NOT EXCEED THE SUM OF SEVENTY THOU-
SAND DOLLARS. INCOME SHALL MEAN THE AGGREGATE ADJUSTED GROSS  INCOME  OF
ALL  OWNERS  FOR THE TAXABLE YEAR AS FILED, OR AS WOULD HAVE BEEN FILED,
ON THEIR FEDERAL PERSONAL INCOME TAX RETURN.
  (B) THE TITLE OF THE PROPERTY SHALL HAVE BEEN VESTED IN THE  OWNER  OR
ONE  OF  THE  OWNERS OF THE PROPERTY FOR AT LEAST THIRTY-SIX CONSECUTIVE
MONTHS PRIOR TO THE DATE OF MAKING  APPLICATION  FOR  A  CAP,  PROVIDED,
HOWEVER,  THAT IF AS THE RESULT OF THE DEATH OF EITHER A HUSBAND OR WIFE
IN WHOSE NAME TITLE OF THE PROPERTY WAS VESTED AT THE TIME OF DEATH  THE
PROPERTY BECOMES VESTED SOLELY IN THE SURVIVOR BY VIRTUE OF DEVISE BY OR

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02334-02-1

S. 3198                             2

DESCENT  FROM THE DECEASED HUSBAND OR WIFE, THE TIME OF OWNERSHIP OF THE
PROPERTY BY THE DECEASED HUSBAND OR WIFE SHALL BE DEEMED ALSO A TIME  OF
OWNERSHIP  BY THE SURVIVOR AND SUCH OWNERSHIP SHALL BE DEEMED CONTINUOUS
FOR  THE  PURPOSES  OF  COMPUTING  SUCH PERIOD OF THIRTY-SIX CONSECUTIVE
MONTHS. IN THE EVENT OF A TRANSFER BY EITHER A HUSBAND OR  WIFE  TO  THE
OTHER  SPOUSE  OF  ALL OR PART OF THE TITLE TO THE PROPERTY, THE TIME OF
OWNERSHIP OF THE PROPERTY BY THE TRANSFEROR SPOUSE SHALL BE DEEMED  ALSO
A TIME OF OWNERSHIP BY THE TRANSFEREE SPOUSE AND SUCH OWNERSHIP SHALL BE
DEEMED   CONTINUOUS  FOR  THE  PURPOSES  OF  COMPUTING  SUCH  PERIOD  OF
THIRTY-SIX CONSECUTIVE MONTHS.
  (C)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES,
PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
SO  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES  BUT IS USED FOR OTHER
PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING
PORTION ONLY SHALL BE ENTITLED TO A CAP PROVIDED BY THIS SECTION.
  (D)  THE  REAL  PROPERTY  IS THE LEGAL RESIDENCE OF AND IS OCCUPIED IN
WHOLE OR IN PART BY THE OWNER OR BY ALL OF THE OWNERS OF  THE  PROPERTY,
PROVIDED THAT AN OWNER WHO IS ABSENT WHILE RECEIVING HEALTH-RELATED CARE
AS  AN  INPATIENT  OF  A RESIDENTIAL HEALTH CARE FACILITY, AS DEFINED IN
SECTION TWENTY-EIGHT HUNDRED ONE OF THE PUBLIC HEALTH  LAW,    SHALL  BE
DEEMED  TO REMAIN A LEGAL RESIDENT AND AN OCCUPANT OF THE PROPERTY WHILE
SO CONFINED AND INCOME ACCRUING TO THAT PERSON SHALL BE INCOME  ONLY  TO
THE  EXTENT  THAT  IT  EXCEEDS THE AMOUNT PAID BY SUCH OWNER, SPOUSE, OR
CO-OWNER FOR CARE IN THE FACILITY; AND  PROVIDED  FURTHER,  THAT  DURING
SUCH  CONFINEMENT SUCH PROPERTY IS NOT OCCUPIED BY OTHER THAN THE SPOUSE
OR CO-OWNER OF SUCH OWNER.
  3. EACH GOVERNING BOARD OF ANY MUNICIPAL CORPORATION THAT  SHALL  HAVE
ADOPTED  A TAX CAP PURSUANT TO THIS SECTION SHALL NOTIFY, OR CAUSE TO BE
NOTIFIED, EACH PERSON OWNING RESIDENTIAL REAL PROPERTY IN SUCH MUNICIPAL
CORPORATION OF THE PROVISIONS OF THIS SECTION. THE  PROVISIONS  OF  THIS
SUBDIVISION  MAY  BE  MET BY A NOTICE OR LEGEND SENT ON OR WITH EACH TAX
BILL TO SUCH PERSONS READING "YOU MAY BE ELIGIBLE FOR A SENIOR  RESIDENT
TAX  CAP. SENIOR RESIDENTS HAVE UNTIL MONTH ...., DAY....., YEAR...., TO
APPLY FOR SUCH CAP. FOR FURTHER INFORMATION, PLEASE CONTACT  YOUR  LOCAL
ASSESSOR."  FAILURE TO NOTIFY, OR CAUSE TO BE NOTIFIED ANY PERSON WHO IS
IN FACT, ELIGIBLE TO RECEIVE A CAP PROVIDED BY THIS SECTION OR THE FAIL-
URE OF SUCH PERSON TO RECEIVE THE  SAME  SHALL  NOT  PREVENT  THE  LEVY,
COLLECTION AND ENFORCEMENT OF THE PAYMENT OF THE TAXES ON PROPERTY OWNED
BY SUCH PERSON.
  4.  APPLICATION  FOR SUCH CAP MUST BE MADE BY THE OWNER, OR ALL OF THE
OWNERS OF THE PROPERTY, ON FORMS PRESCRIBED BY THE  COMMISSIONER  TO  BE
FURNISHED  BY  THE APPROPRIATE ASSESSING AUTHORITY AND SHALL FURNISH THE
INFORMATION AND BE EXECUTED IN THE MANNER REQUIRED OR PRESCRIBED IN SUCH
FORMS, AND SHALL BE FILED IN SUCH ASSESSOR'S OFFICE  ON  OR  BEFORE  THE
APPROPRIATE TAXABLE STATUS DATE.
  5.  AT  LEAST SIXTY DAYS PRIOR TO THE APPROPRIATE TAXABLE STATUS DATE,
THE ASSESSING AUTHORITY SHALL MAIL TO EACH PERSON WHO WAS GRANTED A  CAP
PURSUANT  TO  THIS  SECTION  ON THE LATEST COMPLETED ASSESSMENT ROLL AND
APPLICATION FORM AND A NOTICE THAT SUCH APPLICATION MUST BE FILED ON  OR
BEFORE  THE  TAXABLE STATUS DATE AND BE APPROVED IN ORDER FOR THE CAP TO
BE GRANTED. THE ASSESSING AUTHORITY SHALL,  WITHIN  THREE  DAYS  OF  THE
COMPLETION  AND  FILING OF THE TENTATIVE ASSESSMENT ROLL, NOTIFY BY MAIL
ANY APPLICANT WHO  HAS  INCLUDED  WITH  HIS  APPLICATION  AT  LEAST  ONE
SELF-ADDRESSED,  PREPAID  ENVELOPE,  OF  THE  APPROVAL  OR DENIAL OF THE
APPLICATION; PROVIDED, HOWEVER, THAT THE ASSESSING AUTHORITY SHALL, UPON
THE RECEIPT AND FILING OF THE APPLICATION, SEND BY MAIL NOTIFICATION  OF

S. 3198                             3

RECEIPT TO ANY APPLICANT WHO HAS INCLUDED TWO OF SUCH ENVELOPES WITH THE
APPLICATION. WHERE AN APPLICANT IS ENTITLED TO A NOTICE OF DENIAL PURSU-
ANT  TO  THIS  SUBDIVISION, SUCH NOTICE SHALL BE ON A FORM PRESCRIBED BY
THE  STATE  BOARD  AND SHALL STATE THE REASONS FOR SUCH DENIAL AND SHALL
FURTHER STATE THAT THE APPLICANT MAY HAVE SUCH DETERMINATION REVIEWED IN
THE MANNER PROVIDED BY LAW.
  (A) AN OWNER ELIGIBLE FOR THE CAP MAY REQUEST THAT A NOTICE BE SENT TO
AN ADULT THIRD PARTY. SUCH REQUEST SHALL BE MADE ON A FORM PRESCRIBED BY
THE STATE BOARD AND SHALL BE SUBMITTED TO THE ASSESSOR OF THE  ASSESSING
UNIT  IN  WHICH  THE  ELIGIBLE TAXPAYER RESIDES NO LATER THAN SIXTY DAYS
BEFORE THE FIRST TAXABLE STATUS DATE TO WHICH IT IS TO APPLY. SUCH  FORM
SHALL PROVIDE A SECTION WHEREBY THE DESIGNATED THIRD PARTY SHALL CONSENT
TO SUCH DESIGNATION. SUCH REQUEST SHALL BE EFFECTIVE UPON RECEIPT BY THE
ASSESSOR.  THE  ASSESSOR  SHALL MAINTAIN A LIST OF ALL ELIGIBLE PROPERTY
OWNERS WHO HAVE REQUESTED NOTICES PURSUANT TO THIS SUBDIVISION.
  (B) A NOTICE SHALL BE SENT TO THE  DESIGNATED  THIRD  PARTY  AT  LEAST
THIRTY  DAYS PRIOR TO EACH ENSUING TAXABLE STATUS DATE; PROVIDED THAT NO
SUCH NOTICE NEED BE SENT IN THE  FIRST  YEAR  IF  THE  REQUEST  WAS  NOT
RECEIVED BY THE ASSESSOR AT LEAST SIXTY DAYS BEFORE THE APPLICABLE TAXA-
BLE STATUS DATE. SUCH NOTICE SHALL READ SUBSTANTIALLY AS FOLLOWS:
  "ON  BEHALF  OF (IDENTIFY PERSON OR PERSONS ELIGIBLE FOR THE CAP), YOU
ARE ADVISED THAT HIS, HER, OR THEIR RENEWAL APPLICATION FOR  THE  SENIOR
TAX  CAP MUST BE FILED WITH THE ASSESSOR NO LATER THAN (ENTER DATE). YOU
ARE ENCOURAGED TO REMIND HIM, HER, OR THEM OF THAT FACT,  AND  TO  OFFER
ASSISTANCE  IF  NEEDED, ALTHOUGH YOU ARE UNDER NO LEGAL OBLIGATION TO DO
SO. YOUR COOPERATION AND ASSISTANCE ARE GREATLY APPRECIATED."
  (C) THE OBLIGATION TO MAIL SUCH NOTICES SHALL CEASE  IF  THE  ELIGIBLE
TAXPAYER  CANCELS  THE  REQUEST  OR CEASES TO QUALIFY FOR THE SENIOR TAX
CAP.
  (D) FAILURE TO MAIL ANY NOTICE REQUIRED BY THIS  SUBDIVISION,  OR  THE
FAILURE OF A PARTY TO RECEIVE SAME, SHALL NOT AFFECT THE VALIDITY OF THE
LEVY,  COLLECTION,  OR  ENFORCEMENT  OF  TAXES ON PROPERTY OWNED BY SUCH
PERSON, OR IN THE CASE OF A THIRD PARTY NOTICE, ON PROPERTY OWNED BY THE
PERSON OR PERSONS ELIGIBLE FOR A SENIOR TAX CAP.
  6. ANY CONVICTION OF HAVING MADE ANY WILLFUL FALSE  STATEMENT  IN  THE
APPLICATION FOR SUCH CAP, SHALL BE PUNISHABLE BY A FINE OF NOT MORE THAN
ONE  HUNDRED  DOLLARS  AND  SHALL DISQUALIFY THE APPLICANT OR APPLICANTS
FROM FURTHER TAX CAP.
  S 2. This act shall take effect on the first of February next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.