senate Bill S7447

Reinstates the Middle Class STAR rebate for the 2013-2014 school year and thereafter

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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

  • 18 / May / 2012
    • REFERRED TO RULES
  • 05 / Jun / 2012
    • ORDERED TO THIRD READING CAL.1113
  • 06 / Jun / 2012
    • PASSED SENATE
  • 06 / Jun / 2012
    • DELIVERED TO ASSEMBLY
  • 06 / Jun / 2012
    • REFERRED TO REAL PROPERTY TAXATION

Summary

Reinstates the Middle Class STAR rebate for the 2013-2014 school year and thereafter; sets out amounts per year; commissioner of taxation is authorized to develop procedures for the implementation of such program.

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Bill Details

See Assembly Version of this Bill:
A10776
Versions:
S7447
Legislative Cycle:
2011-2012
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add §1306-b, RPT L; add §178, amd §606, Tax L

Sponsor Memo

BILL NUMBER:S7447

TITLE OF BILL:

An act
to amend the real property tax law
and the tax law, in relation to reinstating
the "Middle Class STAR" rebate program

SUMMARY OF PROVISIONS:

This bill would reinstate the "Middle Class STAR" rebate program.

Section 1 adds a new Real Property Tax Law Section 1306-b, entitled
"Middle Class STAR" rebate program. This section provides that if a
parcel is entitled to the enhanced STAR exemption pursuant to RPTL
section 425 for the 2012-2013 school year and thereafter, a local
real property tax rebate shall be provided to the owner or owners of
such parcel. In addition, this section provides that if a parcel is
E1titled to the basic STAR exemption pursuant to RPTL section 425 for
the 2013-2014; school year and thereafter, a local real property tax
rebate shall be provided to the owner or owners of such parcel. The
section sets fort1 ·the process by which such rebate shall be
determined.

The "Middle Class STAR" rebate program provides rebate checks to
eligible star recipients utilizing three income brackets. Senior
rebates checks based on the senior STAR exemption eligibility are
already income based and do not
utilize any income brackets.

For the downstate counties including
Nassau, Suffolk, Rockland, Westchester, Putnam, Orange, Duchess,
and New York City, the income bracket shall be as follows:

Income Bracket One Income Bracket Two Income Bracket Three
$0 - $120,000 $120,001 - $175,000 $175,001 - $250,000

For the rest of State the following income brackets would be utilized:

Income Bracket One Income Bracket Two Income Bracket Three
$0 - $90,000 $90,001 - $150,000 $150,001 - $250,000

Section 2 adds a new Tax law section 178 entitled "Middle Class STAR"
rebate program. The section sets forth the mechanism by which the
Department of taxation shall issue STAR Rebate checks to those entitled
to receive such checks.

Section 3 adds a new subsection n-1 to section 606 of the Tax Law to
allow for a property tax credit in any year when there is no appropri-

ation for the payment of "Middle Class STAR" rebate checks, eligible
recipients shall b,e provided an advanced credit in an equal amount to
their respective middle class star rebate check.

Section 4 provides that this act shall take effect immediately.

PURPOSE AND ,JUSTIFICATION

Real property taxes are a serious burden for many homeowners, from young
families to senior citizens. School taxes represent a substantial
portion of the property taxes that homeowners pay. The Legislature has
provided increasing state aid to school districts year after year, but
school property taxes seem to rise anyway. Five years ago, the Legisla-
ture gave additional assistance to hard-pressed homeowners through the
STAR Rebate program. The STAR Rebate program was discontinued in the SFY
2009-10 Budget, but this is an important program that gives help to
homeowners who are struggling to pay local property taxes. With homeown-
ers also facing difficulties keeping their homes because of the current
troubled economy, it is more important than ever to maintain the STAR
Rebate Program.

EXISTING LAW:

Currently, eligible homeowners receive either basic or enhanced
exemptions on their school tax bills which reduce the amount of such
taxes.

PRIOR LEGISLATIVE HISTORY:

New Bill.

FISCAL IMPLICATIONS:

Enactment of this legislation would cost the State $202 million dollars
in the 2012-13 State fiscal year.

EFFECTIVE DATE:

This act shall take effect immediately.

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

                                  7447

                            I N  S E N A T E

                              May 18, 2012
                               ___________

Introduced  by Sens. LAVALLE, RANZENHOFER, SKELOS, BALL, RITCHIE, ZELDIN
  -- read twice and ordered printed, and when printed to be committed to
  the Committee on Rules

AN ACT to amend the real property tax law and the tax law,  in  relation
  to reinstating the "Middle Class STAR" rebate program

  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 1306-b to read as follows:
  S  1306-B. "MIDDLE CLASS STAR" REBATE PROGRAM. 1. TAX REBATES. (A) FOR
THE TWO THOUSAND TWELVE--TWO THOUSAND THIRTEEN SCHOOL YEAR AND EACH YEAR
THEREAFTER IF A PARCEL  IS  ENTITLED  TO  THE  ENHANCED  STAR  EXEMPTION
AUTHORIZED  BY SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER, A LOCAL
PROPERTY TAX REBATE SHALL BE PROVIDED TO THE OWNER  OR  OWNERS  OF  SUCH
PARCEL AS SHOWN ON THE FINAL ASSESSMENT ROLL FOR SUCH YEAR, IN AN AMOUNT
COMPUTED  AS PRESCRIBED BY THIS SECTION AND SECTION ONE HUNDRED SEVENTY-
EIGHT OF THE TAX LAW.
  (B) FOR THE TWO THOUSAND THIRTEEN--TWO THOUSAND FOURTEEN  SCHOOL  YEAR
AND  EACH  YEAR  THEREAFTER  IF  A  PARCEL IS ENTITLED TO THE BASIC STAR
EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE OF  THIS  CHAP-
TER,  A  LOCAL  PROPERTY  TAX  REBATE  SHALL BE PROVIDED TO THE OWNER OR
OWNERS OF SUCH PARCEL AS SHOWN ON THE FINAL  ASSESSMENT  ROLL  FOR  SUCH
YEAR,  IN  AN  AMOUNT COMPUTED AS PRESCRIBED BY THIS SECTION AND SECTION
ONE HUNDRED SEVENTY-EIGHT OF THE TAX LAW.
  (C) IT SHALL BE THE RESPONSIBILITY OF THE STATE DEPARTMENT OF TAXATION
AND FINANCE TO ISSUE SUCH TAX REBATES  TO  SUCH  OWNERS  IN  THE  MANNER
PROVIDED  BY  SECTION  ONE HUNDRED SEVENTY-EIGHT OF THE TAX LAW. NOTHING
CONTAINED HEREIN SHALL BE CONSTRUED AS PERMITTING PARTIAL OR INSTALLMENT
PAYMENTS OF TAXES IN A JURISDICTION WHICH HAS NOT  AUTHORIZED  THE  SAME
PURSUANT TO LAW.
  2.  PROCEDURE.  (A) ON OR BEFORE AUGUST FIFTEENTH, TWO THOUSAND TWELVE
AND EACH YEAR THEREAFTER, THE COMMISSIONER OF TAXATION AND  FINANCE,  OR
HIS  OR  HER  DESIGNEE,  SHALL  CREATE A REPORT CONCERNING THOSE PARCELS
WHICH HAVE BEEN GRANTED AN EXCEPTION AUTHORIZED BY SECTION FOUR  HUNDRED

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15912-02-2

S. 7447                             2

TWENTY-FIVE  OF  THIS  CHAPTER, OR ON OR BEFORE JULY FIRST, TWO THOUSAND
TWELVE AND EACH YEAR THEREAFTER, IN THE CASE OF A CITY WITH A POPULATION
OF ONE MILLION OR MORE, THE COMMISSIONER  OF  FINANCE,  OR  HIS  OR  HER
DESIGNEE,  SHALL  PROVIDE  TO THE COMMISSIONER OF TAXATION AND FINANCE A
REPORT IN A MUTUALLY AGREEABLE FORMAT  CONCERNING  THOSE  PARCELS  WHICH
HAVE  BEEN GRANTED AN EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED TWEN-
TY-FIVE OF THIS CHAPTER ON THE ASSESSMENT ROLLS  USED  TO  GENERATE  THE
SCHOOL  TAX  BILLS  FOR  THE  TWO THOUSAND TWELVE--TWO THOUSAND THIRTEEN
SCHOOL TAX YEAR AND FOR  EACH  YEAR  THEREAFTER;  PROVIDED  HOWEVER  THE
INFORMATION  TO  BE  PROVIDED  ON SUCH REPORT SHALL BE OBTAINED FROM THE
FINAL ASSESSMENT ROLL DATA FILES  USED  TO  GENERATE  THE  TWO  THOUSAND
TWELVE--TWO THOUSAND THIRTEEN SCHOOL TAX BILLS AND EACH YEAR THEREAFTER,
FILED  WITH  THE  DEPARTMENT OF TAXATION AND FINANCE PURSUANT TO SECTION
FIFTEEN HUNDRED NINETY OF THIS CHAPTER ON OR BEFORE JULY THIRTY-FIRST OF
SUCH YEAR. SUCH REPORT SHALL SET FORTH THE NAMES AND  MAILING  ADDRESSES
OF  THE  OWNERS  OF  SUCH  PARCELS AS SHOWN ON SUCH ASSESSMENT ROLL DATA
FILES, THE IDENTIFICATION NUMBERS OF  SUCH  PARCELS  AS  SHOWN  ON  SUCH
ASSESSMENT ROLL DATA FILES, AND SUCH OTHER INFORMATION IN THE POSSESSION
OF THE DEPARTMENT OF TAXATION AND FINANCE, OR IN THE CASE OF A CITY WITH
A POPULATION OF ONE MILLION OR MORE, THE COMMISSIONER OF FINANCE, AS THE
COMMISSIONER  OF  TAXATION AND FINANCE MAY DEEM NECESSARY FOR THE EFFEC-
TIVE ADMINISTRATION OF THIS  PROGRAM,  INCLUDING  INFORMATION  REGARDING
COOPERATIVE APARTMENT BUILDINGS AND MOBILE HOME PARKS OR SIMILAR PROPER-
TY.  IT SHALL BE THE RESPONSIBILITY OF THE ASSESSOR OR ASSESSORS OF EACH
ASSESSING UNIT TO ENSURE THAT THE NAMES AND MAILING  ADDRESSES  OF  SUCH
OWNERS  ARE  ACCURATELY  RECORDED ON SUCH ROLLS AND FILES TO THE BEST OF
HIS OR HER ABILITY, BASED UPON THE INFORMATION CONTAINED IN HIS  OR  HER
OFFICE.  NOTHING  CONTAINED  IN  THIS  SUBDIVISION SHALL BE CONSTRUED AS
AFFECTING IN ANY WAY THE VALIDITY OR ENFORCEABILITY OF A  REAL  PROPERTY
TAX, OR THE APPLICABILITY OF INTEREST OR PENALTIES WITH RESPECT THERETO,
WHEN  AN  OWNER'S  NAME  OR  MAILING  ADDRESS  HAS  NOT  BEEN ACCURATELY
RECORDED.
  (B) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (A) OF  THIS  SUBDIVI-
SION,  WHERE AN ASSESSING UNIT CONTAINS ONE OR MORE PROPERTIES WHICH ARE
RECEIVING SUCH EXEMPTION IN RELATION TO A  PRIOR  YEAR  ASSESSMENT  ROLL
PURSUANT  TO  PARAGRAPH  (D)  OF SUBDIVISION SIX OF SECTION FOUR HUNDRED
TWENTY-FIVE OF THIS CHAPTER,  OR  CONTAINS  ONE  OR  MORE  PARCELS  WITH
RESPECT  TO  WHICH  SUCH  EXEMPTION  WAS DULY ADDED OR REMOVED AFTER THE
FILING OF THE FINAL ASSESSMENT ROLL PURSUANT TO THE PROVISIONS OF  TITLE
THREE  OF  ARTICLE  FIVE OF THIS CHAPTER, THE DEPARTMENT OF TAXATION AND
FINANCE MAY REQUIRE THE ASSESSOR TO FILE WITH  IT,  ON  OR  BEFORE  JULY
THIRTY-FIRST,  TWO  THOUSAND  TWELVE  AND  EACH YEAR THEREAFTER, OR SUCH
LATER DATE AS SUCH OFFICE MAY SPECIFY, A SUPPLEMENTAL REPORT RELATING TO
SUCH PROPERTY OR PROPERTIES,  SO  THAT  INFORMATION  PERTAINING  TO  THE
OWNERS  THEREOF  MAY BE INCLUDED IN THE REPORT TO BE MADE TO THE COMMIS-
SIONER OF TAXATION AND FINANCE PURSUANT  TO  THIS  PARAGRAPH.  WHEN  ANY
INFORMATION  REQUIRED BY THIS PARAGRAPH IS RECEIVED BY THE DEPARTMENT OF
TAXATION AND FINANCE AFTER JULY THIRTY-FIRST, TWO  THOUSAND  TWELVE  AND
EACH  YEAR  THEREAFTER, SUCH INFORMATION SHALL BE TRANSMITTED AS SOON AS
REASONABLY PRACTICABLE FOR USE IN ISSUING  LOCAL  PROPERTY  TAX  REBATES
PURSUANT TO SECTION ONE HUNDRED SEVENTY-EIGHT OF THE TAX LAW.
  3.  REBATE  BASE.    (A)  THE DEPARTMENT OF TAXATION AND FINANCE SHALL
CALCULATE THE REBATE BASE AS PROVIDED HEREIN AND  CERTIFY  THE  SAME  NO
LATER THAN JULY FIRST, TWO THOUSAND THIRTEEN.
  (B)  THREE  REBATE  BASES FOR THE BASIC STAR EXEMPTION SHALL BE DETER-
MINED FOR EACH SEGMENT FOR THE TWO THOUSAND THIRTEEN--TWO THOUSAND FOUR-

S. 7447                             3

TEEN AND SUBSEQUENT SCHOOL YEARS. SUCH REBATE BASES SHALL BE COMPUTED BY
DETERMINING THE EXEMPT AMOUNT ESTABLISHED FOR THE SEGMENT  FOR  PURPOSES
OF  THE  BASIC  STAR EXEMPTION FOR THE TWO THOUSAND TWELVE--TWO THOUSAND
THIRTEEN SCHOOL YEAR, MULTIPLYING THAT AMOUNT BY THE SCHOOL DISTRICT TAX
RATE  APPLICABLE  WITHIN  THAT  SEGMENT FOR PURPOSES OF THE TWO THOUSAND
TWELVE--TWO THOUSAND THIRTEEN SCHOOL YEAR, AS  REPORTED  BY  THE  SCHOOL
DISTRICT, AND THEN MULTIPLYING THE PRODUCT BY THE FOLLOWING:
  (I)  FOR  PURPOSES OF THE TWO THOUSAND THIRTEEN--TWO THOUSAND FOURTEEN
SCHOOL YEAR AND THE TWO THOUSAND FOURTEEN--TWO THOUSAND  FIFTEEN  SCHOOL
YEAR,  BY SIXTY PERCENT FOR THE FIRST INCOME BRACKET, FORTY-FIVE PERCENT
FOR THE SECOND INCOME BRACKET AND THIRTY PERCENT FOR  THE  THIRD  INCOME
BRACKET.
  (II)  FOR  PURPOSES  OF THE TWO THOUSAND FIFTEEN--TWO THOUSAND SIXTEEN
SCHOOL YEAR, BY SEVENTY PERCENT FOR THE FIRST INCOME BRACKET,  FIFTY-TWO
AND  ONE-HALF  PERCENT  FOR  THE  SECOND INCOME BRACKET, AND THIRTY-FIVE
PERCENT FOR THE THIRD INCOME BRACKET.
  (III) FOR PURPOSES OF THE TWO THOUSAND SIXTEEN--TWO THOUSAND SEVENTEEN
AND SUBSEQUENT SCHOOL YEARS, BY EIGHTY  PERCENT  FOR  THE  FIRST  INCOME
BRACKET,  SIXTY PERCENT FOR THE SECOND INCOME BRACKET, AND FORTY PERCENT
FOR THE THIRD INCOME BRACKET.
  (IV) INCOME BRACKETS. (A) IN THE CITY OF NEW YORK, AND THE COUNTIES OF
NASSAU, SUFFOLK, ROCKLAND, WESTCHESTER, PUTNAM, ORANGE AND DUTCHESS, THE
FIRST INCOME BRACKET SHALL BE UP TO AND  INCLUDING  ONE  HUNDRED  TWENTY
THOUSAND  DOLLARS;  THE  SECOND INCOME BRACKET SHALL BE OVER ONE HUNDRED
TWENTY THOUSAND DOLLARS UP TO AND  INCLUDING  ONE  HUNDRED  SEVENTY-FIVE
THOUSAND DOLLARS; AND THE THIRD INCOME BRACKET SHALL BE OVER ONE HUNDRED
SEVENTY-FIVE  THOUSAND  DOLLARS  UP  TO  AND INCLUDING TWO HUNDRED FIFTY
THOUSAND DOLLARS.
  (B) IN ALL OTHER COUNTIES IN THE STATE, THE FIRST INCOME BRACKET SHALL
BE UP TO AND INCLUDING NINETY THOUSAND DOLLARS; THE SECOND INCOME BRACK-
ET SHALL BE OVER NINETY THOUSAND DOLLARS AND UP  TO  AND  INCLUDING  ONE
HUNDRED  FIFTY  THOUSAND  DOLLARS; AND THE THIRD INCOME BRACKET SHALL BE
OVER ONE HUNDRED FIFTY THOUSAND DOLLARS AND  UP  TO  AND  INCLUDING  TWO
HUNDRED FIFTY THOUSAND DOLLARS.
  (C)  SUCH BRACKETS SHALL BE SUBJECT TO INDEXING FOR INFLATION PURSUANT
TO SUBDIVISION FOURTEEN OF SECTION ONE HUNDRED SEVENTY-EIGHT OF THE  TAX
LAW.
  (C)  ONE  REBATE  BASE FOR THE ENHANCED STAR EXEMPTION SHALL BE DETER-
MINED FOR EACH SEGMENT FOR THE TWO THOUSAND TWELVE--TWO  THOUSAND  THIR-
TEEN AND SUBSEQUENT SCHOOL YEARS. SUCH REBATE BASES SHALL BE COMPUTED BY
DETERMINING  THE  EXEMPT AMOUNT ESTABLISHED FOR THE SEGMENT FOR PURPOSES
OF THE ENHANCED STAR EXEMPTION FOR THE TWO THOUSAND ELEVEN--TWO THOUSAND
TWELVE SCHOOL YEAR, MULTIPLYING THAT AMOUNT BY THE SCHOOL  DISTRICT  TAX
RATE APPLICABLE WITHIN THAT SEGMENT FOR PURPOSES OF THAT SCHOOL YEAR, AS
REPORTED BY THE SCHOOL DISTRICT, AND THEN MULTIPLYING THE PRODUCT BY THE
FOLLOWING:
  (I)  FOR  PURPOSES  OF  THE TWO THOUSAND TWELVE--TWO THOUSAND THIRTEEN
SCHOOL YEAR, BY TWENTY-FIVE PERCENT.
  (II) FOR PURPOSES OF THE TWO THOUSAND THIRTEEN--TWO THOUSAND  FOURTEEN
AND SUBSEQUENT SCHOOL YEARS, BY THIRTY-FIVE PERCENT.
  (D) FOR PURPOSES OF THIS SECTION, THE TERM "SEGMENT" MEANS THE PART OF
A CITY OR TOWN THAT IS WITHIN A SCHOOL DISTRICT.
  (E)  IN THE CASE OF SCHOOL DISTRICTS WITHIN SPECIAL ASSESSING UNITS AS
DEFINED IN SECTION EIGHTEEN HUNDRED ONE  OF  THIS  CHAPTER,  THE  SCHOOL
DISTRICT  TAX  RATE  TO  BE  USED FOR THIS PURPOSE SHALL BE THE TAX RATE
APPLICABLE TO CLASS ONE PROPERTIES AS DEFINED  IN  ARTICLE  EIGHTEEN  OF

S. 7447                             4

THIS  CHAPTER,  AS REPORTED BY THE SCHOOL DISTRICT AND THE EXEMPT AMOUNT
SHALL BE ESTABLISHED FOR THE SEGMENT. IN THE CASE  OF  SCHOOL  DISTRICTS
WITHIN  APPROVED  ASSESSING UNITS AS DEFINED IN SECTION NINETEEN HUNDRED
ONE  OF  THIS CHAPTER WHICH HAVE ADOPTED THE PROVISIONS OF SECTION NINE-
TEEN HUNDRED THREE OF THIS CHAPTER, THE SCHOOL DISTRICT TAX RATE  TO  BE
USED  FOR THIS PURPOSE SHALL BE THE TAX RATE APPLICABLE TO THE HOMESTEAD
CLASS, AS DEFINED IN ARTICLE NINETEEN OF THIS CHAPTER,  AS  REPORTED  BY
THE SCHOOL DISTRICT.
  (F)  WHERE  THE  PROVISIONS  OF  SUBPARAGRAPH (IV) OF PARAGRAPH (K) OF
SUBDIVISION TWO OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER  ARE
APPLICABLE,  THE  APPLICABLE  REBATE  AMOUNT  SHALL  BE ONE-THIRD OF THE
OTHERWISE APPLICABLE REBATE AMOUNT SET FORTH IN PARAGRAPH (B) OR (C)  OF
THIS SUBDIVISION. THE DEPARTMENT OF TAXATION AND FINANCE SHALL CALCULATE
AND  CERTIFY THE REBATE AMOUNTS APPLICABLE IN SUCH CASES, ALONG WITH THE
CERTIFICATION REQUIRED BY PARAGRAPH (A) OF THIS SUBDIVISION.
  S 2. The tax law is amended by adding a new section  178  to  read  as
follows:
  S  178.  "MIDDLE CLASS STAR" REBATE PROGRAM. 1. THE COMMISSIONER SHALL
ISSUE THE LOCAL PROPERTY TAX  REBATES  AUTHORIZED  BY  SECTION  THIRTEEN
HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW. FOR PURPOSES OF THIS SECTION
THE  REBATE  SHALL BE CALCULATED USING THE COMPUTATION FORMULA SET FORTH
IN SUBDIVISION THREE OF SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROP-
ERTY TAX LAW. PROVIDED, HOWEVER, SUCH REBATES SHALL NOT BE ISSUED IN ANY
YEAR IN WHICH AN APPROPRIATION TO PAY SUCH REBATES HAS NOT BEEN INCLUDED
IN THE ENACTED STATE BUDGET FOR SUCH YEAR.
  2. ON OR BEFORE AUGUST FIFTEENTH, TWO THOUSAND TWELVE  AND  EACH  YEAR
THEREAFTER,  THE  COMMISSIONER,  OR  HIS OR HER DESIGNEE, SHALL CREATE A
REPORT CONCERNING THOSE PARCELS WHICH SATISFY THE CRITERIA SET FORTH  IN
SECTION  THIRTEEN  HUNDRED  SIX-B OF THE REAL PROPERTY TAX LAW, OR ON OR
BEFORE JULY FIRST, TWO THOUSAND TWELVE AND EACH YEAR THEREAFTER  IN  THE
CASE OF A CITY WITH A POPULATION OF ONE MILLION OR MORE, THE COMMISSION-
ER  OF FINANCE, SHALL PROVIDE TO THE COMMISSIONER A REPORT IN A MUTUALLY
AGREEABLE FORMAT CONCERNING THOSE PARCELS WHICH SATISFY THE CRITERIA SET
FORTH IN SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW.
  3. THE COMMISSIONER IN CONSULTATION WITH THE COMMISSIONER OF  FINANCE,
FOR  A  CITY  WITH A POPULATION OF ONE MILLION OR MORE, IS AUTHORIZED TO
DEVELOP PROCEDURES NECESSARY TO PROVIDE FOR THE ISSUANCE OF LOCAL  PROP-
ERTY  TAX  REBATES  TO  QUALIFYING PROPERTY OWNERS, AND THOSE QUALIFYING
PROPERTY OWNERS THAT DID NOT RECEIVE THEM INITIALLY. IF THE COMMISSIONER
IS NOT SATISFIED THAT THE PROPERTY OWNER  IS  QUALIFIED  FOR  THE  LOCAL
PROPERTY TAX REBATE, THE COMMISSIONER SHALL NOT ISSUE SUCH REBATE.
  4.  BY DEPOSITING A REBATE ISSUED PURSUANT TO THIS SECTION AND AUTHOR-
IZED BY SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW, THE
PAYEE  IS  CERTIFYING THAT HE OR SHE IS THE PROPERTY OWNER, AND THAT THE
PRIMARY RESIDENCE OF SUCH PROPERTY OWNER IS NOT SUBJECT  TO  ANY  DELIN-
QUENT SCHOOL TAXES.
  5.  VERIFICATION OF "AFFILIATED INCOME" FOR "MIDDLE CLASS STAR" REBATE
PROGRAM. (A) THE DETERMINATION OF THE "AFFILIATED INCOME" OF PARCELS FOR
PURPOSES OF THE "MIDDLE CLASS STAR"  REBATE  PROGRAM  AS  AUTHORIZED  BY
SUBDIVISION THREE OF SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY
TAX LAW SHALL BE MADE AS PROVIDED BY THIS SECTION.
  (B) FOR PURPOSES OF THIS SUBDIVISION, THE TERM "INCOME" SHALL HAVE THE
SAME  MEANING  AS  SET  FORTH  IN  SUBPARAGRAPH (II) OF PARAGRAPH (B) OF
SUBDIVISION FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPER-
TY TAX LAW. THE TERM "AFFILIATED INCOME" SHALL MEAN THE COMBINED  INCOME
OF  ALL OF THE OWNERS OF THE PARCEL WHO RESIDED PRIMARILY THEREON ON THE

S. 7447                             5

TAXABLE STATUS DATE FOR THE ASSESSMENT ROLL USED TO GENERATE THE  APPLI-
CABLE  SCHOOL  TAX  BILLS,  AND OF ANY OWNERS' SPOUSES FILING JOINTLY OR
SPOUSES RESIDING PRIMARILY THEREON IN THE CASES OF SPOUSES FILING  SEPA-
RATE  RETURNS  ON  SUCH  TAXABLE  STATUS DATE AND SHALL BE DETERMINED AS
FOLLOWS:
  (I) FOR THE TWO THOUSAND THIRTEEN--TWO THOUSAND FOURTEEN SCHOOL  YEAR,
AFFILIATED  INCOME  SHALL  BE DETERMINED BASED UPON THE PARTIES' INCOMES
FOR THE INCOME TAX YEAR ENDING IN TWO THOUSAND ELEVEN.  IN  EACH  SUBSE-
QUENT  YEAR,  THE  APPLICABLE  INCOME  TAX YEAR SHALL BE ADVANCED BY ONE
YEAR.
  (II) THE DEPARTMENT SHALL DETERMINE THE  AFFILIATED  INCOME  FOR  EACH
PARCEL  AND SHALL ASSIGN A REBATE AMOUNT FOR EACH PARCEL BASED UPON SUCH
DETERMINATION. IN ANY CASE WHERE AFFILIATED INCOME CANNOT BE DETERMINED,
A REBATE SHALL NOT BE ISSUED.
  6. NOTIFICATION REQUIREMENT. THE  DEPARTMENT  SHALL  MAIL  INFORMATION
CONCERNING  THE  "MIDDLE CLASS STAR" REBATE PROGRAM TO OWNERS OF PARCELS
RECEIVING A BASIC STAR EXEMPTION ON THE ASSESSMENT ROLL USED TO GENERATE
THE TWO THOUSAND THIRTEEN--TWO THOUSAND FOURTEEN SCHOOL TAX  BILL.  SUCH
NOTIFICATION  SHALL  EXPLAIN THAT PROPERTY OWNERS MUST FILE APPLICATIONS
WITH THE DEPARTMENT IN ORDER TO OBTAIN THE REBATE  AVAILABLE  UNDER  THE
"MIDDLE  CLASS  STAR"  REBATE PROGRAM. SUCH NOTICE SHALL FURTHER EXPLAIN
HOW TO OBTAIN THE APPLICATION.
  7. APPLICATIONS. (A) IN ORDER TO OBTAIN THE BENEFITS  OF  THE  "MIDDLE
CLASS  STAR"  REBATE PROGRAM, THE PROPERTY OWNER MUST SUBMIT AN APPLICA-
TION TO THE DEPARTMENT NO LATER THAN DECEMBER THIRTY-FIRST, TWO THOUSAND
THIRTEEN. THE APPLICANT SHALL PROVIDE THE DEPARTMENT WITH SUCH  INFORMA-
TION  AS  MAY  BE NECESSARY TO DETERMINE THE PARCEL'S AFFILIATED INCOME.
THE PERSONS OTHER THAN THE APPLICANT WHOSE INCOMES ARE NECESSARY TO  THE
DETERMINATION  OF THE PARCEL'S AFFILIATED INCOME SHALL BE REFERRED TO IN
THIS SECTION AS "AFFILIATED PERSONS." RECIPIENTS OF  THE  ENHANCED  STAR
EXEMPTION SHALL NOT FILE AN APPLICATION TO RECEIVE A REBATE. THE DEPART-
MENT SHALL MAIL ENHANCED STAR REBATE RECIPIENTS THEIR REBATES IN A TIME-
LY MANNER.
  (B)  IF  THE  APPLICANT OR ANY AFFILIATED PERSONS WERE NOT REQUIRED TO
FILE NEW YORK STATE INCOME TAX RETURNS FOR THE TWO THOUSAND  TEN  INCOME
TAX  YEAR  BECAUSE  THEIR INCOMES WERE BELOW THE THRESHOLD THAT NECESSI-
TATED SUCH FILING, THE APPLICATION SHALL SO INDICATE.
  (C) IF THE APPLICANT OR ANY AFFILIATED PERSONS WERE  NOT  REQUIRED  TO
FILE  NEW  YORK  STATE  INCOME  TAX  RETURNS FOR THE TWO THOUSAND ELEVEN
INCOME TAX YEAR BECAUSE THEY DID NOT RESIDE IN NEW YORK  STATE  IN  SUCH
TAXABLE  YEAR,  THE  APPLICATION  SHALL  SO INDICATE. SUCH PERSONS SHALL
PROVIDE WITH THE APPLICATION ANY INFORMATION THAT THE DEPARTMENT  DETER-
MINES IS NECESSARY TO CALCULATE THE PARCEL'S AFFILIATED INCOME UNDER THE
"MIDDLE CLASS STAR" REBATE PROGRAM.
  (D)  AFTER  TWO THOUSAND THIRTEEN, APPLICATIONS SHALL BE REQUIRED ONLY
WHEN A NEW APPLICATION FOR A BASIC  STAR  EXEMPTION  FOR  REAL  PROPERTY
TAXATION  IS  FILED  PURSUANT TO SECTION FOUR HUNDRED TWENTY-FIVE OF THE
REAL PROPERTY TAX LAW, OR WHEN THERE IS A CHANGE OF OWNERSHIP WHICH DOES
NOT NECESSITATE THE FILING  OF  A  NEW  APPLICATION  FOR  A  BASIC  STAR
EXEMPTION.  IN EITHER INSTANCE, AN APPLICATION SHALL BE SUBMITTED TO THE
DEPARTMENT ON A TIMELY BASIS.
  (E)  IF  AN  APPLICATION  FOR A "MIDDLE CLASS STAR" REBATE IS RECEIVED
AFTER DECEMBER THIRTY-FIRST, TWO THOUSAND THIRTEEN, AN OTHERWISE  ELIGI-
BLE  PROPERTY  OWNER  SHALL NOT RECEIVE A REBATE FOR SUCH YEAR. HOWEVER,
SUCH APPLICATION SHALL BE CONSIDERED TIMELY FILED FOR A REBATE IN SUBSE-
QUENT YEARS PROVIDED THE OWNERSHIP OF THE PARCEL REMAINS UNCHANGED.

S. 7447                             6

  8. PROCESSING OF APPLICATIONS. (A) AFTER RECEIVING A  TIMELY  APPLICA-
TION, THE DEPARTMENT SHALL ATTEMPT TO DETERMINE THE AFFILIATED INCOME OF
THE  PARCEL  AND  THE  REBATE AMOUNT TO WHICH THE PARCEL IS ENTITLED, IF
ANY.
  (B)  IN  THE CASE OF AN APPLICATION WHICH INDICATES THAT THE APPLICANT
AND ANY AFFILIATED PERSONS WERE NOT REQUIRED  TO  FILE  NEW  YORK  STATE
INCOME  TAX  RETURNS FOR THE TWO THOUSAND ELEVEN INCOME TAX YEAR BECAUSE
THEIR INCOMES WERE BELOW THE THRESHOLD WHICH NECESSITATED THE FILING  OF
A STATE INCOME TAX RETURN, THE DEPARTMENT MAY, SUBJECT TO AUDIT, ISSUE A
REBATE  EQUAL  TO  THE HIGHEST AMOUNT AVAILABLE FOR THAT SCHOOL DISTRICT
SEGMENT.
  (C) IN THE CASE OF AN APPLICATION WHICH INDICATES THAT  THE  APPLICANT
AND  ANY  AFFILIATED  PERSONS  WERE  NOT REQUIRED TO FILE NEW YORK STATE
INCOME TAX RETURNS FOR THE TWO THOUSAND ELEVEN INCOME TAX  YEAR  BECAUSE
THEY  DID  NOT RESIDE IN NEW YORK STATE IN SUCH TAXABLE YEAR, THE APPLI-
CANT SHALL PROVIDE SUCH INFORMATION REGARDING INCOME AS IS REQUESTED  BY
THE  DEPARTMENT.  THE  DEPARTMENT  SHALL  ISSUE  A REBATE BASED UPON THE
INFORMATION PROVIDED BY THE APPLICANT AND ANY OTHER INFORMATION TO WHICH
THE DEPARTMENT MAY HAVE ACCESS CONCERNING THE INCOME OF SUCH  PERSON  OR
PERSONS.
  9.  RECONSIDERATION  OF  REBATE AMOUNT. IN THE EVENT THE DEPARTMENT IS
UNABLE TO DETERMINE THE AFFILIATED INCOME FOR A PARCEL OR THE DEPARTMENT
DETERMINES THAT A REBATE SHALL NOT BE ISSUED FOR A PARCEL,  THE  DEPART-
MENT  SHALL NOTIFY THE APPLICANT OF THAT FACT. A PROPERTY OWNER MAY SEEK
RECONSIDERATION OF THE REBATE AMOUNT DETERMINATION FOR HIS OR HER PARCEL
ON THE GROUNDS THAT THE PARCEL'S AFFILIATED INCOME WAS DETERMINED  ERRO-
NEOUSLY. A PROPERTY OWNER MAY ALSO SEEK RECONSIDERATION IF NO REBATE WAS
ISSUED  BECAUSE  THE  PARCEL'S  AFFILIATED  INCOME  WAS UNDETERMINED. AN
APPLICATION FOR RECONSIDERATION OF REBATE AMOUNT  SHALL  BE  MADE  IN  A
MANNER  PRESCRIBED  BY  THE DEPARTMENT, AND SHALL BE ACCOMPANIED BY SUCH
DOCUMENTATION AS THE DEPARTMENT MAY REQUIRE. SUCH APPLICATION  SHALL  BE
FILED  NO  LATER  THAN MARCH THIRTY-FIRST, TWO THOUSAND FOURTEEN. IF THE
DEPARTMENT FINDS AFTER REVIEWING SUCH AN  APPLICATION  THAT  THE  REBATE
AMOUNT DETERMINATION FOR A PARCEL SHOULD BE CORRECTED, IT SHALL ISSUE AN
AMENDED OR INITIAL REBATE CHECK. IF THE DEPARTMENT FINDS AFTER REVIEWING
SUCH  AN APPLICATION THAT THE REBATE AMOUNT DETERMINATION FOR THE PARCEL
WAS CORRECTLY DETERMINED, IT SHALL SO NOTIFY THE APPLICANT. SUCH NOTIFI-
CATION SHALL INCLUDE AN EXPLANATION OF THE DEPARTMENT'S FINDINGS,  INDI-
CATE  THAT  THE  APPLICANT  HAS  THE RIGHT TO A PROCEEDING UNDER ARTICLE
SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW  AND  RULES,  AND  INDICATE  THE
STATUTE  OF  LIMITATIONS  ASSOCIATED WITH SUCH PROCEEDINGS. SUCH FINDING
SHALL BE SUBJECT TO REVIEW PURSUANT ONLY TO A PROCEEDING  UNDER  ARTICLE
SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES.
  10.  SPECIAL  PROVISIONS  RELATING TO CO-OPERATIVE APARTMENT UNITS AND
MOBILE HOMES. THE DEPARTMENT'S DETERMINATION OF AFFILIATED INCOME  SHALL
BE MADE WITH RESPECT TO THE TENANT-SHAREHOLDERS OR OWNERS OF THE UNIT IN
QUESTION RATHER THAN OF THE PARCEL.
  11.  SUBSEQUENT  YEARS.  IN EACH YEAR SUBSEQUENT TO TWO THOUSAND THIR-
TEEN, AFFILIATED INCOMES SHALL CONTINUE TO BE DETERMINED AS PROVIDED  BY
THIS  SECTION  FOR  PURPOSES  OF THE "MIDDLE CLASS STAR" REBATE PROGRAM,
EXCEPT THAT:
  (A) THE NOTIFICATION REQUIREMENT OF SUBDIVISION SIX  OF  THIS  SECTION
SHALL NOT BE APPLICABLE;
  (B)  APPLICATIONS  SHALL  BE  REQUIRED ONLY AS PROVIDED IN SUBDIVISION
SEVEN OF THIS SECTION; AND

S. 7447                             7

  (C) IN EACH SUBSEQUENT YEAR, THE APPLICABLE INCOME TAX YEAR FOR DETER-
MINATIONS UNDER THIS SECTION SHALL  BE  ADVANCED  ONE  YEAR.  ALL  OTHER
APPLICABLE  DATES  AND  DEADLINES WHICH REFERENCE A DATE IN TWO THOUSAND
THIRTEEN SHALL BE ADVANCED AND SHALL BE DEEMED  TO  REFERENCE  DATES  IN
THAT  SUBSEQUENT  YEAR,  EXCEPT THAT APPLICATIONS FOR RECONSIDERATION OF
REBATE AMOUNT DETERMINATIONS SHALL BE  SUBMITTED  NO  LATER  THAN  MARCH
THIRTY-FIRST OF THE ENSUING YEAR.
  12.  CONFIDENTIAL  INFORMATION;  DISCLOSURE  PROHIBITION.  INFORMATION
REGARDING REBATES ISSUED TO INDIVIDUALS SHALL NOT BE SUBJECT TO  DISCLO-
SURE;  INCLUDING  NAMES,  ADDRESSES,  AND DOLLAR AMOUNTS OF REBATES.  IN
ADDITION, ALL APPLICATIONS SUBMITTED FOR REBATES SHALL NOT BE SUBJECT TO
DISCLOSURE.
  13. DEADLINE. IF ANY APPLICABLE DEADLINE SHALL  FALL  ON  A  SATURDAY,
SUNDAY  OR  LEGAL  HOLIDAY,  SUCH DEADLINE SHALL BE ADVANCED TO THE NEXT
BUSINESS DAY.
  14. AFFILIATED INCOME BRACKETS; INDEXING. THE DEPARTMENT SHALL  ESTAB-
LISH  THE  AFFILIATED  INCOME  BRACKETS TO BE ASSOCIATED WITH THE REBATE
AMOUNTS FOR THE TWO THOUSAND SIXTEEN--TWO THOUSAND SEVENTEEN SCHOOL YEAR
AND EACH SCHOOL YEAR THEREAFTER BY APPLYING  THE  INFLATION  FACTOR  SET
FORTH  IN THIS SUBDIVISION TO THE FIGURES THAT DEFINED THE INCOME BRACK-
ETS THAT WERE APPLICABLE  TO  THE  TWO  THOUSAND  FIFTEEN--TWO  THOUSAND
SIXTEEN SCHOOL YEAR, AND ROUNDING EACH RESULT TO THE NEAREST MULTIPLE OF
ONE  HUNDRED DOLLARS.   FOR PURPOSES OF THIS SUBDIVISION, THE "INFLATION
FACTOR" FOR EACH INCOME BRACKET SHALL BE DETERMINED  BY  THE  PERCENTAGE
INCREASE IN THE CONSUMER PRICE INDEX FOR URBAN WAGE EARNERS AND CLERICAL
WORKERS  (CPI-W)  PUBLISHED  BY  THE  UNITED STATES DEPARTMENT OF LABOR,
BUREAU OF LABOR STATISTICS, FOR THE THIRD QUARTER OF THE  CALENDAR  YEAR
PRECEDING  THE  APPLICABLE SCHOOL YEAR, AS COMPARED TO THE THIRD QUARTER
OF THE PRIOR CALENDAR YEAR. IF A BASE FIGURE AS  SO  DETERMINED  IS  NOT
EXACTLY  EQUAL TO A MULTIPLE OF ONE HUNDRED DOLLARS, IT SHALL BE ROUNDED
TO THE NEAREST MULTIPLE OF  ONE  HUNDRED  DOLLARS.  IN  EACH  SUBSEQUENT
SCHOOL YEAR, THE PRIOR YEAR'S INCOME BRACKETS SHALL BE INDEXED USING THE
ABOVE FORMULA WITH EACH YEAR ADVANCED BY ONE YEAR.
  S  3. Section 606 of the tax law is amended by adding a new subsection
(n-1) to read as follows:
  (N-1) SCHOOL DISTRICT PROPERTY TAX CREDIT. (1) IN ANY TAXABLE YEAR  IN
WHICH  TAXPAYERS ARE NOT ELIGIBLE TO RECEIVE REBATES PURSUANT TO SECTION
ONE HUNDRED SEVENTY-EIGHT OF THIS CHAPTER SOLELY  BECAUSE  AN  APPROPRI-
ATION  TO PAY SUCH REBATES WAS NOT INCLUDED IN THE ENACTED STATE BUDGET,
FOR SUCH YEAR, THE CREDIT ALLOWED BY THIS SUBSECTION SHALL APPLY.
  (2) FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST,  TWO  THOU-
SAND  TWELVE  IF THE CREDIT IS APPLICABLE IN SUCH YEAR, A TAXPAYER SHALL
BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE IN AN AMOUNT
EQUAL TO THE REBATE CHECK CALCULATED PURSUANT  TO  SECTION  ONE  HUNDRED
SEVENTY-EIGHT OF THIS CHAPTER.
  (3)  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE  EXCESS
SHALL  BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
  (4) (A) TAXPAYERS WHO WOULD HAVE QUALIFIED FOR THE CREDIT  UNDER  THIS
SUBSECTION  FOR  TAXABLE  YEAR TWO THOUSAND ELEVEN, HAD SUCH CREDIT BEEN
AUTHORIZED IN SUCH TAXABLE YEAR, SHALL  BE  TREATED  AS  HAVING  MADE  A
PAYMENT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR SUCH TAXABLE YEAR IN
AN AMOUNT EQUAL TO SUCH CREDIT FOR SUCH TAXABLE YEAR. SUCH PAYMENT SHALL
BE  TREATED AS AN OVERPAYMENT OF TAX TO BE REFUNDED AS SOON AS PRACTICA-

S. 7447                             8

BLE, BUT NOT LONGER THAN FORTY-FIVE DAYS  FROM  FILING  A  CLAIM  FOR  A
REFUND,  IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHT-
Y-SIX OF THIS ARTICLE, PROVIDED, HOWEVER THAT NO INTEREST SHALL BE  PAID
THEREON.  ALL  QUALIFIED  TAXPAYERS  MAY  SUBMIT  A CLAIM FOR AN ADVANCE
PAYMENT OF SUCH REFUND ON FORMS PREPARED  BY  THE  DEPARTMENT,  PROVIDED
SUCH   FORMS   ARE  FILED  WITH  THE  DEPARTMENT  ON  OR  BEFORE  AUGUST
THIRTY-FIRST, TWO THOUSAND TWELVE.
  (B) THE AMOUNT OF THE CREDIT WHICH IS ALLOWED  UNDER  THIS  SUBSECTION
FOR  THE  TAXPAYER'S TAXABLE YEAR BEGINNING IN TWO THOUSAND TWELVE SHALL
BE REDUCED BY THE PAYMENTS MADE TO THE TAXPAYER UNDER  THIS  SUBSECTION.
ANY FAILURE TO SO REDUCE THE CREDIT SHALL BE TREATED AS ARISING OUT OF A
MATHEMATICAL  OR CLERICAL ERROR AND ASSESSED ACCORDING TO SUBSECTION (D)
OF SECTION SIX HUNDRED EIGHTY-ONE OF THIS ARTICLE.
  (C) ANY FAILURE TO APPLY FOR AN ADVANCE PAYMENT  SHALL  NOT  IMPAIR  A
TAXPAYER'S  ABILITY TO APPLY FOR THE CREDIT UPON FILING THEIR RETURN FOR
SUCH TAX YEAR.
  (5) IF THE COMMISSIONER DETERMINES  IT  TO  BE  NECESSARY  FOR  PROPER
ADMINISTRATION  OF  THE CREDIT ALLOWED UNDER THIS SUBSECTION, THE COUNTY
DIRECTOR OF REAL PROPERTY TAX SERVICES OF ANY COUNTY, OR IN THE CASE  OF
A  CITY  WITH  A  POPULATION OF ONE MILLION OR MORE, THE COMMISSIONER OF
FINANCE, UPON THE REQUEST OF THE COMMISSIONER, SHALL FILE A REPORT  WITH
THE  OFFICE  OF  REAL  PROPERTY  SERVICES IDENTIFYING ALL PARCELS IN THE
COUNTY OR IN THE CITY ON WHICH SCHOOL TAXES FOR THE  PRIOR  SCHOOL  YEAR
REMAINED UNPAID AS OF JUNE THIRTIETH OF SUCH PRIOR SCHOOL YEAR, PROVIDED
THAT PARCELS NOT RECEIVING THE BASIC OR ENHANCED STAR EXEMPTION SHALL BE
EXCLUDED FROM SUCH LIST.  SUCH COUNTY DIRECTOR SHALL OBTAIN FROM THE TAX
COLLECTING  OFFICERS AND TAX ENFORCEMENT OFFICERS WITHIN THE COUNTY SUCH
INFORMATION AS HE OR SHE MAY NEED TO PREPARE SUCH LIST. SUCH LIST  SHALL
BE PREPARED IN A FORMAT PRESCRIBED BY THE COMMISSIONER.
  (6)  IF  THE SCHOOL PROPERTY TAXES TO WHICH THE CREDIT RELATES ARE NOT
PAID, THE CREDIT ALLOWED WITH RESPECT TO SUCH  PROPERTY  TAXES  MUST  BE
ADDED BACK IN THE TAX YEAR IN WHICH SUCH CREDIT WAS CLAIMED.
  (7)  ONLY  ONE  CREDIT PER RESIDENCE SHALL BE ALLOWED PER TAXABLE YEAR
UNDER THIS SUBSECTION. WHEN TWO OR MORE MEMBERS OF A RESIDENCE ARE  ABLE
TO MEET THE QUALIFICATIONS FOR A QUALIFIED TAXPAYER, THE CREDIT SHALL BE
EQUALLY DIVIDED BETWEEN OR AMONG SUCH INDIVIDUALS.
  HUSBAND  AND  WIFE. IN THE CASE OF A HUSBAND AND WIFE WHO FILE A JOINT
FEDERAL RETURN BUT WHO ARE REQUIRED TO DETERMINE THEIR  NEW  YORK  TAXES
SEPARATELY,  THE  CREDIT  ALLOWED  PURSUANT  TO  THIS  SUBSECTION MAY BE
APPLIED AGAINST THE TAX OF EITHER OR DIVIDED BETWEEN THEM  AS  THEY  MAY
ELECT.
  S 4. This act shall take effect immediately.

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