senate Bill S1765

Authorizes municipalities to adopt a local law authorizing the assessor of such municipality to accept late applications for the 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

  • 09 / Jan / 2013
    • REFERRED TO AGING
  • 08 / Jan / 2014
    • REFERRED TO AGING
  • 13 / May / 2014
    • REPORTED AND COMMITTED TO FINANCE
  • 02 / Jun / 2014
    • 1ST REPORT CAL.1064
  • 03 / Jun / 2014
    • 2ND REPORT CAL.
  • 09 / Jun / 2014
    • ADVANCED TO THIRD READING
  • 20 / Jun / 2014
    • COMMITTED TO RULES

Summary

Authorizes municipalities to adopt a local law authorizing the assessor of such municipality to accept applications for the basic STAR exemption and the enhanced STAR exemption for senior citizens after the taxable status date for such municipality and before January tenth of the following year.

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Bill Details

See Assembly Version of this Bill:
A1211
Versions:
S1765
Legislative Cycle:
2013-2014
Current Committee:
Senate Rules
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง425, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: A1211, S3376, S3576, A3813
2009-2010: A3043, S3033, S7028, A2158
2007-2008: A9072, A1084

Votes

10
0
10
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
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Sponsor Memo

BILL NUMBER:S1765

TITLE OF BILL:
An act
to amend the real property tax law, in relation to applications for the
enhanced school tax relief exemption for real property taxes

PURPOSE:
To authorize municipalities to adopt a local law authorizing the
assessor of such municipality to accept late applications for the
STAR exemption.

SUMMARY OF PROVISIONS:
Amends the Real Property Tax Law to enable a locality to authorize the
assessor or assessors of such locality to accept applications for the
basic exemption and the enhanced exemption for senior citizens
authorized pursuant to section 425 of the Real Property Tax Law.

JUSTIFICATION:

Section 425 of the Real Property Tax Law (RPTL) prohibits the assessor
from accepting exemption applications after March 1st, except under
both limited and conflicting circumstances. However, provided the
town board adopts a local law, the assessor, under certain
circumstances, may accept late exemption applications for the Senior
Citizen Over 65 exemption under section 467 of the RPTL. If the
assessor grants the Senior Citizen exemption to the applicant
applying late, RPTL section 467(5)(c) requires the assessor to also
grant a STAR Enhanced exemption to that same applicant. In effect,
similarly situated properties are treated differently.

By enabling an assessor, at local option, to accept applications for
all exemptions up to the last day that a taxpayer can pay the first
half of their taxes, without incurring a penalty (January 10), this
legislation will. eliminate the inequities created by the statutory
exceptions for granting an exemption in one set of circumstances and
not another. It will also eliminate the confusing exceptions that are
described in RPTL section 467, and it will eliminate the angst that
taxpayers are presently experiencing because of the dramatic increase
in taxes as a result of missing the March 1st application deadline.

LEGISLATIVE HISTORY:
2011-12 S.3576; 2009-10 S.3033; 2007-08, S.556; 2005-06, S.4410.

FISCAL IMPLICATIONS: To be determined.

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
________________________________________________________________________

    S. 1765                                                  A. 1211

                       2013-2014 Regular Sessions

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

                               (PREFILED)

                             January 9, 2013
                               ___________

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

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

AN ACT to amend the real property tax law, in relation  to  applications
  for the enhanced school tax relief exemption for real property taxes

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

  Section 1. Paragraph (e) of subdivision 6 of section 425 of  the  real
property  tax  law,  as  amended  by chapter 531 of the laws of 2006, is
amended to read as follows:
  (e) Except in the city of New York, notwithstanding the provisions  of
paragraph  (a)  of  this subdivision, [an application for such exemption
may be filed with the assessor after the appropriate taxable status date
but not later than the last date on which a  petition  with  respect  to
complaints  of  assessment  may be filed, where failure to file a timely
application resulted from: (i) a death of the applicant's spouse, child,
parent, brother or sister; or (ii) an illness of the applicant or of the
applicant's spouse, child, parent, brother  or  sister,  which  actually
prevents  the applicant from filing on a timely basis, as certified by a
licensed physician. The assessor shall approve or deny such  application
as  if it had been filed on or before the taxable status date] THE LOCAL
GOVERNING BODY OF A CITY, TOWN, VILLAGE OR COUNTY HAVING  THE  POWER  TO
ASSESS  MAY  ADOPT  A LOCAL LAW AUTHORIZING THE ASSESSOR OR ASSESSORS OF
SUCH CITY, TOWN, VILLAGE OR COUNTY TO ACCEPT APPLICATIONS FOR THE  BASIC
EXEMPTION  AND  THE  ENHANCED  EXEMPTION  FOR SENIOR CITIZENS AUTHORIZED
PURSUANT TO THIS SECTION AFTER THE TAXABLE STATUS DATE  FOR  SUCH  CITY,
TOWN,  VILLAGE OR COUNTY. SUCH LOCAL LAW SHALL PROVIDE THAT IN THE EVENT

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05731-01-3

S. 1765                             2                            A. 1211

THE OWNER, OR ALL OF THE OWNERS, OF PROPERTY FAIL TO FILE  THE  APPLICA-
TION  REQUIRED PURSUANT TO THIS SECTION ON OR BEFORE SUCH TAXABLE STATUS
DATE, SUCH OWNER OR OWNERS MAY FILE THE APPLICATION, EXECUTED AS IF SUCH
APPLICATION  HAD  BEEN FILED ON OR BEFORE SUCH TAXABLE STATUS DATE, WITH
THE ASSESSOR ON OR BEFORE JANUARY TENTH OF THE FOLLOWING YEAR.
  S 2. This act shall take effect immediately.

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