senate Bill S1767

Establishes a capped property school tax rate for persons seventy years of age or older who meet the eligibility requirements 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

  • 09 / Jan / 2013
    • REFERRED TO AGING
  • 12 / Feb / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 08 / Jan / 2014
    • REFERRED TO AGING

Summary

Establishes a capped real property school tax rate for persons seventy years of age or older who meet the eligibility requirements for the enhanced school tax relief exemption.

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Bill Details

See Assembly Version of this Bill:
A1212
Versions:
S1767
Legislative Cycle:
2013-2014
Current Committee:
Senate Aging
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง431, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S2998, A3943
2009-2010: S2051, A3139
2007-2008: A1894

Votes

10
0
10
Aye
0
Nay
1
aye with reservations
0
absent
0
excused
0
abstained
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Sponsor Memo

BILL NUMBER:S1767

TITLE OF BILL: An act to amend the real property tax law, in relation
to establishing a capped real property school tax rate for persons
seventy years of age or older who meet the eligibility requirements for
the enhanced STAR exemption

PURPOSE: To create a fixed real property school tax rate for real prop-
erty owners seventy (70) years of age or older who qualify for the
enhanced STAR exemption.

SUMMARY OF PROVISIONS: This bill amends the real property tax law by
establishing a fixed real property school tax rate for persons seventy
years of age or over who meet the requirements for the enhanced STAR
exemption.

The enhanced STAR exemption is available for the primary residences of
senior citizens with yearly household incomes not exceeding the state-
wide standard.

1: (a) Under the bill, residential real property owned and occupied by:
individuals who are seventy years of age or over; or by husband and
wife, one of whom is seventy years of age or over and meets each of the
requirements for the enhanced STAR exemption, shall be eligible for a
fixed real property school tax rate.

(b) Under the bill, "fixed real property school tax rate" shall mean the
lower of:

(i) the real property school tax rate established on the taxable status
date immediately following the date on which an eligible person attains
the age of seventy years; or

(ii) the real property school tax rate established on any taxable status
date after an eligible person attains the age of seventy years

(c) Under the bill the fixed real property school ax rate shall be
determined annually for each eligible person.

2: The bill requires eligible persons to apply annually for the fixed
rate in a manner and form determined by the school district. The bill
also requires eligible persons to submit proof of age.

3: Every school district shall notify residential real property owners
of the provisions of this bill.

JUSTIFICATION: By the time New Yorkers attain the age of seventy, they
typically no longer have dependents in the New York State school system.
This bill is designed to benefit New York's senior citizens who are
seventy years of age or older by freezing real property school tax
rates. By providing a fixed school tax rate to persons aged seventy or

older, this bill ensures some tax relief to persons no longer reaping
the benefits that the real property school tax provides.

LEGISLATIVE HISTORY: 2011-12 S.2998; 2009-10 S.2051; 2007-08, S.3533.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect on the first of January 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 occur-
ring on or after such date.

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

    S. 1767                                                  A. 1212

                       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 -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee on Aging

IN ASSEMBLY -- Introduced by M. of A. ENGLEBRIGHT, MONTESANO, BENEDETTO,
  BOYLAND,  ORTIZ,  MILLMAN, ROBINSON, ABBATE, SWEENEY, PAULIN -- Multi-
  Sponsored by -- M. of A. GUNTHER, LUPARDO, MAGEE,  MARKEY,  McDONOUGH,
  RA,  RAIA,  RAMOS, THIELE, WEISENBERG -- read once and referred to the
  Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation to establishing a
  capped real property school tax rate for persons seventy years of  age
  or  older  who meet the eligibility requirements for the enhanced STAR
  exemption

  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 431 to read as follows:
  S 431. PERSONS SEVENTY YEARS OF AGE  OR  OVER;  CAPPED  REAL  PROPERTY
SCHOOL  TAX RATE. 1. (A) RESIDENTIAL REAL PROPERTY OWNED AND OCCUPIED BY
ONE OR MORE PERSONS, EACH OF WHOM IS SEVENTY YEARS OF AGE  OR  OVER  AND
MEETS  EACH  OF  THE  REQUIREMENTS FOR THE ENHANCED EXEMPTION FOR SENIOR
CITIZENS SET FORTH IN SECTION FOUR HUNDRED TWENTY-FIVE OF THIS  ARTICLE,
OR RESIDENTIAL REAL PROPERTY OWNED AND OCCUPIED BY HUSBAND AND WIFE, ONE
OF  WHOM  IS SEVENTY YEARS OF AGE OR OVER AND MEETS EACH OF THE REQUIRE-
MENTS FOR THE ENHANCED  EXEMPTION  FOR  SENIOR  CITIZENS  SET  FORTH  IN
SECTION  FOUR HUNDRED TWENTY-FIVE OF THIS ARTICLE, SHALL BE ELIGIBLE FOR
THE CAPPED REAL PROPERTY SCHOOL TAX RATE  SET  FORTH  IN  THIS  SECTION,
PROVIDED  THE SCHOOL DISTRICT, AFTER PUBLIC HEARING, ADOPTS A RESOLUTION
PROVIDING THEREFOR.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03796-01-3

S. 1767                             2                            A. 1212

  (B) FOR PURPOSES OF THIS  SECTION,  THE  TERM  "CAPPED  REAL  PROPERTY
SCHOOL TAX RATE" SHALL MEAN THE LOWER OF:
  (I)  THE  REAL  PROPERTY  SCHOOL  TAX  RATE ESTABLISHED ON THE TAXABLE
STATUS DATE NEXT SUCCEEDING THE DATE ON WHICH AN ELIGIBLE PERSON ATTAINS
THE AGE OF SEVENTY YEARS; OR
  (II) THE REAL PROPERTY SCHOOL TAX  RATE  ESTABLISHED  ON  ANY  TAXABLE
STATUS  DATE  SUBSEQUENT TO THE DATE ON WHICH AN ELIGIBLE PERSON ATTAINS
THE AGE OF SEVENTY YEARS, WHICH IS LOWER THAN THE REAL  PROPERTY  SCHOOL
TAX RATE ESTABLISHED PURSUANT TO SUBPARAGRAPH (I) OF THIS PARAGRAPH.
  (C) THE CAPPED REAL PROPERTY SCHOOL TAX RATE SHALL BE DETERMINED ANNU-
ALLY  FOR  EACH ELIGIBLE PERSON SEVENTY YEARS OF AGE OR OLDER IN ACCORD-
ANCE WITH THE PROVISIONS OF PARAGRAPHS (A) AND (B) OF THIS SUBDIVISION.
  2. ANY PERSON ELIGIBLE FOR THE CAPPED REAL PROPERTY  SCHOOL  TAX  RATE
SHALL  APPLY  ANNUALLY  FOR  SUCH CAPPED RATE. SUCH APPLICATION SHALL BE
MADE IN A MANNER AND FORM  DETERMINED  BY  THE  STATE  BOARD  AND  SHALL
REQUIRE  PROOF  OF  THE APPLICANT'S AGE. SUCH APPLICATION SHALL BE FILED
WITH THE LOCAL ASSESSOR ON OR BEFORE THE TAXABLE STATUS  DATE  FOR  SUCH
DISTRICT.
  3.  EVERY  SCHOOL DISTRICT SHALL NOTIFY, OR CAUSE TO BE NOTIFIED, EACH
PERSON OWNING RESIDENTIAL REAL PROPERTY IN THE SCHOOL  DISTRICT  OF  THE
PROVISIONS  OF  THIS  SECTION. THE PROVISIONS OF THIS SUBDIVISION MAY BE
MET BY A NOTICE SENT TO SUCH  PERSONS  IN  SUBSTANTIALLY  THE  FOLLOWING
FORM:  "RESIDENTIAL  REAL PROPERTY OWNED BY PERSONS SEVENTY YEARS OF AGE
OR OLDER MAY BE ELIGIBLE FOR A CAPPED REAL PROPERTY SCHOOL TAX RATE.  TO
RECEIVE  SUCH  CAPPED  RATE, ELIGIBLE OWNERS OF QUALIFYING PROPERTY MUST
FILE AN APPLICATION WITH THEIR LOCAL ASSESSOR ON OR BEFORE THE  APPLICA-
BLE  TAXABLE  STATUS  DATE. FOR FURTHER INFORMATION, PLEASE CONTACT YOUR
LOCAL ASSESSOR."
  4. A SCHOOL DISTRICT WHICH PROVIDES A CAPPED REAL PROPERTY SCHOOL  TAX
RATE  FOR  PERSONS SEVENTY YEARS OF AGE OR OVER PURSUANT TO THIS SECTION
SHALL BE ELIGIBLE FOR REIMBURSEMENT BY THE DEPARTMENT OF  EDUCATION,  AS
APPROVED  BY  THE  COMMISSIONER  OF  EDUCATION, IN CONSULTATION WITH THE
COMMISSIONER OF TAXATION AND FINANCE, FOR ONE  HUNDRED  PERCENT  OF  THE
DIRECT COST TO SUCH SCHOOL DISTRICT RESULTING FROM THE IMPLEMENTATION OF
THIS  SECTION.  SUCH  DIRECT  COST SHALL BE CALCULATED PURSUANT TO REGU-
LATIONS OF THE COMMISSIONER  OF  EDUCATION,  IN  CONSULTATION  WITH  THE
COMMISSIONER  OF  TAXATION AND FINANCE.   A CLAIM FOR SUCH REIMBURSEMENT
SHALL BE MADE BY SUCH SCHOOL DISTRICT IN A MANNER AND FORM PRESCRIBED BY
THE COMMISSIONER OF EDUCATION.
  S 2. This act shall take effect on the first of January 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.

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