S T A T E O F N E W Y O R K
________________________________________________________________________
2781
2009-2010 Regular Sessions
I N A S S E M B L Y
January 21, 2009
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Introduced by M. of A. SCHIMMINGER, PEOPLES, BOYLAND -- Multi-Sponsored
by -- M. of A. EDDINGTON, LATIMER, MAGEE -- read once and referred to
the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to certain STAR
eligibility exceptions
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 425-b to read as follows:
S 425-B. STAR ELIGIBILITY EXCEPTIONS. 1. NO PERSON SHALL BE DEEMED
INELIGIBLE TO RECEIVE THE ENHANCED EXEMPTION PROVIDED TO SENIOR CITIZENS
PURSUANT TO SUBDIVISION FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS
TITLE ON THE BASIS THAT HIS OR HER INCOME, AS COMPUTED PURSUANT TO PARA-
GRAPH (B) OF SUBDIVISION FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF
THIS TITLE, EXCEEDS THE ELIGIBILITY REQUIREMENTS SET FORTH IN SUCH
SECTION IF SUCH INCOME EXCEEDS SUCH REQUIREMENTS BECAUSE OF THE RECEIPT
OF A DELAYED PAYMENT OF A GOVERNMENT BENEFIT.
2. FOR THE PURPOSES OF THIS SECTION "DELAYED PAYMENT OF A GOVERNMENT
BENEFIT" MEANS ANY PAYMENT TO A SENIOR CITIZEN FROM A LOCAL, STATE OR
FEDERAL GOVERNMENT, ANY PORTION OF WHICH IS ALLOCATED FOR THE YEAR PRIOR
TO THE YEAR IN WHICH SUCH PAYMENT IS MADE TO THE SENIOR CITIZEN.
3. IN THE EVENT THAT A PERSON IS DEEMED INELIGIBLE TO RECEIVE THE
ENHANCED EXEMPTION PROVIDED TO A SENIOR CITIZEN PURSUANT TO SUBDIVISION
FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE ON THE BASIS THAT
HIS OR HER INCOME, AS COMPUTED PURSUANT TO PARAGRAPH (B) OF SUBDIVISION
FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE, EXCEEDS THE
ELIGIBILITY REQUIREMENTS SET FORTH IN SUCH SECTION BECAUSE OF THE
RECEIPT BY THE SENIOR CITIZEN OF A DELAYED PAYMENT OF A GOVERNMENT BENE-
FIT IN THE TAXABLE YEAR IN WHICH THE ENHANCED EXEMPTION IS APPLIED FOR,
THEN THE TAXING ENTITY RESPONSIBLE FOR COLLECTING SUCH SCHOOL TAXES
SHALL RETROACTIVELY REFUND SUCH EXEMPTION AMOUNT TO SUCH SENIOR CITIZEN
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03955-01-9
A. 2781 2
WITHIN THIRTY DAYS OF A WRITTEN REQUEST BY THE SENIOR CITIZEN TO THE
TAXING ENTITY WITH PROOF OF THE RECEIPT OF SUCH DELAYED GOVERNMENT BENE-
FIT.
S 2. This act shall take effect immediately and shall be deemed to
apply to all taxable years commencing on or after January 1, 1999.