|
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
|---|---|
| Mar 25, 2014 |
reported and committed to finance |
| Jan 08, 2014 |
referred to aging |
| May 21, 2013 |
reported and committed to finance |
| Jan 14, 2013 |
referred to aging |
Senate Bill S2167
2013-2014 Legislative Session
Sponsored By
(D, IP) Senate District
Archive: Last Bill Status - In Senate Committee Finance Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
co-Sponsors
(D, WF) Senate District
(D, WF) 63rd Senate District
(R, C, IP) Senate District
(R, C, IP, RFM) Senate District
2013-S2167 (ACTIVE) - Details
2013-S2167 (ACTIVE) - 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
2013-S2167 (ACTIVE) - Bill Text download pdf
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
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.