senate Bill S658

Permits senior citizens whose spouses are deceased to substitute a more recent income for purposes of determining eligibility 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

  • 05 / Jan / 2011
    • REFERRED TO AGING
  • 24 / Jan / 2011
    • REPORTED AND COMMITTED TO FINANCE
  • 16 / May / 2011
    • 1ST REPORT CAL.650
  • 17 / May / 2011
    • 2ND REPORT CAL.
  • 18 / May / 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

Permits senior citizens whose spouses are deceased to substitute a more recent income for purposes of determing eligibility for the enhanced school tax relief (STAR) exemption.

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Bill Details

See Assembly Version of this Bill:
A4264
Versions:
S658
Legislative Cycle:
2011-2012
Current Committee:
Senate Finance
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง425, RPT L
Versions Introduced in 2009-2010 Legislative Cycle:
S1602, A7520

Votes

11
0
11
Aye
0
Nay
1
aye with reservations
0
absent
0
excused
0
abstained
show Aging committee vote details

Sponsor Memo

BILL NUMBER:S658

TITLE OF BILL:
An act to amend the real property tax law, in relation to permitting
senior citizens whose spouses are deceased to substitute a more recent
year's income for purposes of determining eligibility for the enhanced
exemption for school tax relief

PURPOSE:
This amendment would enable widows/widowers to submit proof by April
30th to their local assessors' office informing them that they have
experienced a drastic decrease in income due to the loss of a spouse.
If information is valid, the assessor would base the widowers STAR
exemption on their most recent income tax form rather than the tax
form from two years prior.

JUSTIFICATION:
To validate star eligibility, an assessor goes back two years on a
persons income tax form. The reason being that the STAR deadline is
March 1st, and most people do not have their most current taxes
complete and filed until the April 15th Federal tax deadline. So it
is practical for assessors to base eligibility on the most recent
filed state income tax forms, which are the forms from two years prior
to the current year. However, this practice for establishing
eligibility means that a widow or widower who has seen their income
cut dramatically with the loss of a spouse could conceivably not see
an increase in star benefit for more than three years.

LEGISLATIVE HISTORY:
2007-08: S.5363
2009-10: S.1602

FISCAL IMPLICATIONS:
Undetermined.

EFFECTIVE DATE:
Immediately.

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

                                   658

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by Sens. VALESKY, KLEIN, OPPENHEIMER, HASSELL-THOMPSON, DIAZ
  -- 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  permitting
  senior citizens whose spouses are deceased to substitute a more recent
  year's income for purposes of determining eligibility for the enhanced
  exemption for school tax relief

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

  Section 1. Subparagraph (i) of  paragraph  (b)  of  subdivision  4  of
section  425  of  the  real  property tax law is amended by adding a new
clause (C-1) to read as follows:
  (C-1) NOTWITHSTANDING THE PROVISIONS OF CLAUSE (C)  OF  THIS  SUBPARA-
GRAPH,  IN THE EVENT THAT A SENIOR CITIZEN WHO, AS A RESULT OF THE DEATH
OF HIS OR HER SPOUSE, EXPERIENCES A SUFFICIENT DECREASE IN INCOME DURING
THE TAX YEAR IMMEDIATELY PRECEDING THE DATE OF  MAKING  APPLICATION  FOR
THE  EXEMPTION, THEN FOR THE PURPOSES OF DETERMINING ELIGIBILITY FOR THE
ENHANCED EXEMPTION, SUCH SENIOR CITIZEN MAY USE HIS OR  HER  INCOME  FOR
SUCH  YEAR;  PROVIDED  THAT THE INCOME TAX RETURN FOR SUCH YEAR HAS BEEN
FILED WITH THE APPROPRIATE STATE OR FEDERAL AGENCY, OR OTHER  DOCUMENTA-
TION OF INCOME ELIGIBILITY HAS BEEN FILED WITH THE ASSESSOR OF APPROPRI-
ATE JURISDICTION, PRIOR TO APRIL THIRTIETH.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03498-01-1

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