S T A T E O F N E W Y O R K
________________________________________________________________________
2818
2009-2010 Regular Sessions
I N S E N A T E
March 4, 2009
___________
Introduced by Sen. HANNON -- 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 applications
for the enhanced school tax relief exemption by senior citizens
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 6 of section 425 of the real
property tax law, as added by section 1 of part B of chapter 389 of the
laws of 1997, is amended to read as follows:
(a) Generally. All owners of the property who primarily reside thereon
must jointly file an application for exemption with the assessor on or
before the appropriate taxable status date. Such application may be
filed by mail if it is enclosed in a postpaid envelope properly
addressed to the appropriate assessor, deposited in a post office or
official depository under the exclusive care of the United States postal
service, and postmarked by the United States postal service on or before
the applicable taxable status date. Each such application shall be made
on a form prescribed by the state board, which shall require the appli-
cant or applicants to agree to notify the assessor if their primary
residence changes while their property is receiving the exemption. THE
STATE BOARD SHALL ALSO PREPARE A SIMPLIFIED, SHORT FORM APPLICATION FOR
SENIOR CITIZENS WHO HAVE ELECTED NOT TO PARTICIPATE IN THE STAR INCOME
VERIFICATION PROGRAM, PURSUANT TO PARAGRAPH (B) OF SUBDIVISION NINE-B OF
THIS SECTION. The assessor may request that proof of residency be
submitted with the application.
S 2. Paragraph (b) of subdivision 9-b of section 425 of the real prop-
erty tax law, as amended by chapter 742 of the laws of 2005, is amended
to read as follows:
(b) In the case of persons who have not elected to participate in the
STAR income verification program, the enhanced exemption shall apply for
a term of one year. To continue receiving such enhanced exemption, a
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04087-01-9
S. 2818 2
SIMPLIFIED, SHORT FORM renewal application must be filed annually with
the assessor on or before the applicable taxable status date on a form
prescribed by the state board. Provided, however, that if a renewal
application is not so filed, the assessor shall discontinue the enhanced
exemption but shall grant the basic exemption, subject to the provisions
of subdivision eleven of this section.
S 3. This act shall take effect immediately.