NY State Senate Bill 2017-S3196

Senate Bill S3196

2017-2018 Legislative Session

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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Archive: Last Bill Status - In Senate Committee Local Government 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

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to local government
Jan 20, 2017	referred to local government

co-Sponsors

2017-S3196 (ACTIVE) - Details

See Assembly Version of this Bill:: A2517
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §425, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S3033, A2158
2011-2012: S3576, A3813
2013-2014: S1765, A1211
2015-2016: S1593, A1890
2019-2020: A3358

2017-S3196 (ACTIVE) - 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.

2017-S3196 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S3196

 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 OR GENERAL IDEA OF BILL :

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.

 DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE) :

 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 the assessor, at local option, to accept applications for
all exemptions up to the last day that the 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 grating an exemption in one set of circumstances and
not another. It will also eliminate the confusing exceptions that are
described in the 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 1 application
deadline.

 PRIOR LEGISLATIVE HISTORY :

2005-06 A8684 referred to real property taxation
2007-08 A1084 referred to real property taxation
2009-10 A2158 referred to real property taxation
2011-12 A3813 referred to real property taxation
2013-14 A1211 referred to real property taxation
2015-16 A1890 referred to real property taxation

 FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS :

Undetermined.

 EFFECTIVE DATE :
This act shall take effect immediately.

2017-S3196 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
     S. 3196                                                  A. 2517
 
                        2017-2018 Regular Sessions
 
                       S E N A T E - A S S E M B L Y
 
                             January 20, 2017
                                ___________
 
 IN  SENATE -- Introduced by Sens. LAVALLE, LARKIN, RITCHIE -- read twice
   and ordered printed, and when printed to be committed to the Committee
   on Local Government
 
 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
 THE  OWNER,  OR ALL OF THE OWNERS, OF PROPERTY FAIL TO FILE THE APPLICA-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD03156-01-7

 S. 3196                             2                            A. 2517
 
 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.
   § 2. This act shall take effect immediately.

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Senate Bill S3196

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Sponsored By

Kenneth P. LaValle