senate Bill S2167

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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Sponsor

Co-Sponsors

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 14 / Jan / 2013
    • REFERRED TO AGING
  • 21 / May / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 08 / Jan / 2014
    • REFERRED TO AGING
  • 25 / Mar / 2014
    • 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:
A7129
Versions:
S2167
Legislative Cycle:
2013-2014
Current Committee:
Senate Finance
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง425, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S658, A4264
2009-2010: S1602, A7520

Votes

10
0
10
Aye
0
Nay
1
aye with reservations
0
absent
0
excused
0
abstained
show Aging committee vote details

Sponsor Memo

BILL NUMBER:S2167

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 dead-
line 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 bene-
fit for more than three years.

LEGISLATIVE HISTORY: 2007-08: S.5363 2009-10: S.1602 2011-12: S.658

FISCAL IMPLICATIONS: Undetermined.

EFFECTIVE DATE: Immediately.

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

                                  2167

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by  Sens.  VALESKY,  RANZENHOFER,  SEWARD  -- 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.
                                                           LBD04735-01-3

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