senate Bill S1357

Amended

Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the 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

  • 09 / Jan / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 08 / Jan / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 17 / Jan / 2014
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 17 / Jan / 2014
    • PRINT NUMBER 1357A

Summary

Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.

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Bill Details

Versions:
S1357
S1357A
Legislative Cycle:
2013-2014
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง425, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S134A
2009-2010: S262A
2007-2008: S5109

Sponsor Memo

BILL NUMBER:S1357

TITLE OF BILL: An act to amend the real property tax law, in relation
to extending the enhanced STAR exemption to the disabled surviving
spouse of a previously qualifying individual

PURPOSE: To allow for the continuation of the STAR exemption for
individuals upon the loss of a spouse who previously qualified for the
program provided that the surviving spouse is at least sixty-two years
of age or is physically disabled.

SUMMARY OF PROVISIONS: Subparagraph (iii) of paragraph (a) of
subdivision 4 of section 425 of the real property tax law, as added by
section 4 of part A of chapter 405 of the laws of 1999, is amended to
read as follows:

In case of property owned by husband and wife, one of whom is
sixty-five years of age or over, the exemption, once granted, shall
not be rescinded solely because of the death of the older spouse so
long as the surviving spouse is at least sixty-two years of age or is
physically disabled as of the date specified in this paragraph. To
qualify as physically disabled for the purpose of this subparagraph,
an individual shall submit to the assessor a certified statement from
a physician licensed to practice in the state on a form prescribed
arid made available by the state commissioner which states that the
individual has a permanent physical impairment which substantially
limits one or more of such individual's major life activities, except
that an individual who has obtained a certificate from the state
commission for the blind my submit such certificate in lieu of a
physician's certified statement.

The other requirements of this subdivision must still be met for the
enhanced exemption to be granted to a surviving spouse under this
subparagraph.

JUSTIFICATION: Surviving spouses who meet the specifications outlined
above should be entitled to receive the benefits of the STAR
exemption, as their financial burdens will remain after the loss of
their significant other.

LEGISLATIVE HISTORY:
2007-08: S. 5109 Local Government; A. 1765 Real Property Taxation
2009: S. 262 Committed to Rules; A. 3627 Real Property Taxation
2010: S. 262-A Passed Senate; A. 3627-A Ways & Means
2011-12: S. 134 Passed Senate; A. 127 Real Property Taxation

FISCAL IMPLICATIONS: None to the state

EFFECTIVE DATE: This act shall take effect immediately and shall
apply to the administration of the enhanced STAR exemption beginning
with the 2013-14 school year.

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

                                  1357

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens. LITTLE, RITCHIE -- read twice and ordered printed,
  and when printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law, in relation to extending  the
  enhanced  STAR  exemption to the disabled surviving spouse of a previ-
  ously qualifying individual

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

  Section  1.  Subparagraph  (iii)  of paragraph (a) of subdivision 4 of
section 425 of the real property tax law, as added by section 4 of  part
A of chapter 405 of the laws of 1999, is amended to read as follows:
  (iii)  In  the case of property owned by husband and wife, one of whom
is sixty-five years of age or over, the exemption, once  granted,  shall
not be rescinded solely because of the death of the older spouse so long
as  the  surviving spouse is at least sixty-two years of age OR IS PHYS-
ICALLY DISABLED as of the date specified in this paragraph.  TO  QUALIFY
AS  PHYSICALLY  DISABLED FOR THE PURPOSES OF THIS SUBPARAGRAPH, AN INDI-
VIDUAL SHALL SUBMIT TO THE ASSESSOR A CERTIFIED STATEMENT FROM A  PHYSI-
CIAN  LICENSED  TO  PRACTICE  IN THE STATE ON A FORM PRESCRIBED AND MADE
AVAILABLE BY THE COMMISSIONER WHICH STATES THAT  THE  INDIVIDUAL  HAS  A
PERMANENT  PHYSICAL IMPAIRMENT WHICH SUBSTANTIALLY LIMITS ONE OR MORE OF
SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, EXCEPT THAT AN  INDIVIDUAL  WHO
HAS  OBTAINED  A CERTIFICATE FROM THE STATE COMMISSION FOR THE BLIND AND
VISUALLY HANDICAPPED STATING THAT SUCH INDIVIDUAL IS LEGALLY  BLIND  MAY
SUBMIT  SUCH  CERTIFICATE  IN LIEU OF A PHYSICIAN'S CERTIFIED STATEMENT.
THE OTHER REQUIREMENTS OF THIS SUBDIVISION MUST STILL  BE  MET  FOR  THE
ENHANCED  EXEMPTION  TO  BE  GRANTED  TO  A  SURVIVING SPOUSE UNDER THIS
SUBPARAGRAPH.
  S 2. This act shall take effect immediately and  shall  apply  to  the
administration  of  the  enhanced  STAR  exemption  beginning  with  the
2013-2014 school year.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01147-01-3

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