senate Bill S2447

2011-2012 Legislative Session

Extends the enhanced STAR exemption to permanent total disabled volunteer firefighters

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Archive: Last Bill Status - In Committee


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

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Senate Actions - UPPERCASE
Jan 04, 2012 referred to local government
Jan 21, 2011 referred to local government

S2447 - Bill Details

See Assembly Version of this Bill:
A3166
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง425, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S781, A1983

S2447 - Bill Texts

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Extends the enhanced school tax relief exemption to permanent total disabled volunteer firefighters.

view sponsor memo
BILL NUMBER:S2447

TITLE OF BILL:
An act
to amend the real property tax law, in relation to extending the
enhanced STAR exemption to permanent total disabled volunteer
firefighters

PURPOSE:
The purpose of this legislation is to
include permanent total
disabled volunteer firefighters in the enhanced STAR program.

SUMMARY OF PROVISIONS:
Section 1 amends section 425(2)(a) of the real
property tax law is amended to include permanent and total disabled
volunteer firefighters to the list of persons who satisfy the
criteria to receive the enhanced star exemption. A new subsection
four-b is created which provides the enhanced exemption for property
owned by permanent total disabled volunteer firefighters, as such
persons are defined in section eight of the volunteer firefighters'
benefit law.

Section 2: amends section 425 of the real property law by adding a new
subdivision 5-a. Provides that the enhanced star exemption is
available to to all permanent total disabled firefighters meet the
income standard.

Section 3 a new subparagraph (iii) is added to the section on
penalties for material misstatements to read as follows:
in the case of an application for the enhanced exemption for property
owned by a permanent total disabled volunteer firefighter, the
applicant or applicants misrepresented the fact that he or she is
such a permanent or total disabled volunteer firefighter, when he or
she is not. According to this section, a penalty may be imposed and
the person shall be disqualified from claiming the exemption for 5
years.

Section 4 sets the enactment clause.

EXISTING LAW:
No existing provisions for a tax exemption under the
Enhanced STAR program exists for Permanent Total disabled volunteer
firefighters.

JUSTIFICATION:
This legislation would amend Section
425 of the Real
Property Law to include permanently total disabled volunteer
firefighters in reference to enhanced STAR benefits. Volunteer
firefighters who are injured in the course of their volunteer service
should be eligible for tax deductions under the enhanced STAR program.
Volunteers provide enormously important services to our communities.
Recognizing that these individuals must exist on a fixed income, this
legislation will serve to alleviate some of their financial burden.
Under this program, permanently total disabled volunteer firefighters
would be able to realize the same tax exemptions that senior citizens


do through the enhanced STAR program. Currently, this would affect
approximately three dozen persons.
This is the least we, as a state, can do to repay those who give so
selflessly to all the citizens in New York State.

LEGISLATIVE HISTORY:
2007-2008 - Local Government
2009-2010 - Local Government

FISCAL IMPLICATIONS:
This bill will have no impact on the STAR program or State finances.

EFFECTIVE DATE:
This act shall take effect on the first of January
next succeeding the date on which it shall have become law,
with provisions.

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

                                  2447

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 21, 2011
                               ___________

Introduced  by  Sen.  ALESI  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law, in relation to extending  the
  enhanced  STAR  exemption  to permanent total disabled volunteer fire-
  fighters

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Paragraph (a) of subdivision 2 of section 425 of the real
property tax law, as amended by section 1 of part E of chapter 83 of the
laws of 2002, is amended and a new subdivision 4-b is added to  read  as
follows:
  (a)  Overview.  There shall be two variations of the exemption author-
ized by this section: an exemption for property  owned  by  persons  who
satisfy  the  criteria  set  forth in subdivision three of this section,
which shall be known as the "basic" STAR exemption, and an exemption for
property owned by senior citizens, AND PERMANENT TOTAL  DISABLED  VOLUN-
TEER  FIREFIGHTERS  who  satisfy the criteria set forth in both subdivi-
sions three and four of this section, OR FOR PROPERTY OWNED BY PERMANENT
TOTAL DISABLED VOLUNTEER FIREFIGHTERS WHO SATISFY THE CRITERIA SET FORTH
IN SUBDIVISION FOUR-B OF THIS SECTION, TOGETHER which shall be known  as
the "enhanced" STAR exemption. The exempt amount for each assessing unit
shall be determined annually as set forth in this subdivision, by multi-
plying  the "base figure" by the locally-applicable "sales price differ-
ential factor," if any,  multiplying  the  product  by  the  appropriate
"equalization  factor"  for  the  assessing  unit,  and,  if  necessary,
increasing the result to equal the applicable  "floor."  The  result  is
then rounded to the nearest multiple of ten dollars.
  4-B.  PERMANENT  TOTAL  DISABLED VOLUNTEER FIREFIGHTERS.  THE ENHANCED
EXEMPTION SHALL BE PROVIDED FOR PROPERTY OWNED BY PERMANENT TOTAL  DISA-
BLED  VOLUNTEER  FIREFIGHTERS,  AS  SUCH  PERSONS ARE DEFINED IN SECTION
EIGHT OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05795-02-1

S. 2447                             2

  S 2. Section 425 of the real property tax law is amended by  adding  a
new subdivision 5-a to read as follows:
  5-A. PERMANENT TOTAL DISABLED FIREFIGHTER. (A) ENHANCED EXEMPTION. THE
ENHANCED  EXEMPTION  SHALL  BE  PROVIDED FOR PROPERTY OWNED BY PERMANENT
TOTAL DISABLED FIREFIGHTERS. THE FOLLOWING REQUIREMENTS  SHALL  BE  MET:
(I) THE OWNER SHALL BE A PERMANENT TOTAL DISABLED FIREFIGHTER AS DEFINED
IN  SECTION  EIGHT  OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW; AND (II)
THE COMBINED INCOME OF ALL OWNERS, AND OF ANY OWNERS'  SPOUSES  RESIDING
ON THE PREMISES, MAY NOT EXCEED THE APPLICABLE INCOME STANDARD SPECIFIED
IN THIS SUBDIVISION.
  (B)  INCOME.  (I) THE COMBINED INCOME OF ALL OF THE OWNERS, AND OF ANY
OWNERS' SPOUSES RESIDING ON THE PREMISES, MAY NOT EXCEED THE  APPLICABLE
INCOME STANDARD SPECIFIED HEREIN.
  (A)  FOR  FINAL ASSESSMENT ROLLS TO BE COMPLETED PRIOR TO TWO THOUSAND
THREE, ELIGIBILITY FOR THE EXEMPTION SHALL BE BASED UPON INCOME FOR  THE
INCOME TAX YEAR IMMEDIATELY PRECEDING THE DATE OF MAKING APPLICATION FOR
THE EXEMPTION, AND THE INCOME STANDARD SHALL BE SIXTY THOUSAND DOLLARS.
  (B)  FOR FINAL ASSESSMENT ROLLS TO BE COMPLETED IN TWO THOUSAND THREE,
ELIGIBILITY FOR THE EXEMPTION SHALL BE BASED UPON INCOME FOR THE  INCOME
TAX  YEAR  ENDING  IN TWO THOUSAND ONE, AND THE INCOME STANDARD SHALL BE
THE PREVIOUSLY-APPLICABLE INCOME  STANDARD  OF  SIXTY  THOUSAND  DOLLARS
INCREASED  BY  THE COST-OF-LIVING-ADJUSTMENT PERCENTAGE FOR TWO THOUSAND
ONE. FOR PURPOSES OF  THIS  COMPUTATION,  THE  COST-OF-LIVING-ADJUSTMENT
PERCENTAGE  FOR  TWO  THOUSAND  ONE  SHALL  BE  EQUAL TO THE "APPLICABLE
INCREASE PERCENTAGE" USED BY THE UNITED STATES  COMMISSIONER  OF  SOCIAL
SECURITY  TO  DETERMINE  MONTHLY SOCIAL SECURITY BENEFITS PAYABLE IN TWO
THOUSAND ONE TO INDIVIDUALS, AS PROVIDED BY SUBSECTION  (I)  OF  SECTION
FOUR HUNDRED FIFTEEN OF TITLE FORTY-TWO OF THE UNITED STATES CODE.
  (C)  FOR  FINAL ASSESSMENT ROLLS TO BE COMPLETED IN EACH ENSUING YEAR,
THE APPLICABLE INCOME TAX YEAR, COST-OF-LIVING-ADJUSTMENT PERCENTAGE AND
APPLICABLE INCREASE PERCENTAGE SHALL ALL BE ADVANCED BY  ONE  YEAR,  AND
THE  INCOME  STANDARD SHALL BE THE PREVIOUSLY-APPLICABLE INCOME STANDARD
INCREASED BY THE  NEW  COST-OF-LIVING-ADJUSTMENT  PERCENTAGE.  IF  THERE
SHOULD  BE  A  YEAR FOR WHICH THERE IS NO APPLICABLE INCREASE PERCENTAGE
DUE TO A GENERAL BENEFIT INCREASE AS DEFINED  BY  SUBDIVISION  THREE  OF
SUBSECTION (I) OF SECTION FOUR HUNDRED FIFTEEN OF TITLE FORTY-TWO OF THE
UNITED  STATES  CODE, THE APPLICABLE INCREASE PERCENTAGE FOR PURPOSES OF
THIS COMPUTATION SHALL BE DEEMED TO BE THE PERCENTAGE WHICH  WOULD  HAVE
YIELDED THAT GENERAL BENEFIT INCREASE.
  (D)  IN NO CASE SHALL AN INCOME STANDARD BE DECREASED FROM ONE ASSESS-
MENT ROLL TO THE NEXT.
  (E) IF THE INCOME STANDARD INITIALLY COMPUTED FOR AN  ASSESSMENT  ROLL
IS NOT EXACTLY EQUAL TO A MULTIPLE OF FIFTY DOLLARS, IT SHALL BE ROUNDED
UP TO THE NEXT HIGHER MULTIPLE OF FIFTY DOLLARS.
  (F)  IT  SHALL  BE  THE RESPONSIBILITY OF THE COMMISSIONER TO ANNUALLY
DETERMINE ALL INCOME STANDARDS PURSUANT TO  THIS  SUBDIVISION  BEGINNING
WITH  FINAL  ASSESSMENT  ROLLS  TO BE COMPLETED IN TWO THOUSAND NINE, TO
CAUSE NOTICE THEREOF TO BE PUBLISHED IN THE STATE REGISTER,  TO  DISSEM-
INATE NOTICE THEREOF TO ASSESSORS, COUNTY DIRECTORS OF REAL PROPERTY TAX
SERVICES, AND SUCH OTHER PARTIES AS IT MAY DEEM APPROPRIATE, AND TO POST
NOTICE THEREOF ON ITS WEBSITE.
  (II)  THE  TERM "INCOME" AS USED HEREIN SHALL MEAN THE "ADJUSTED GROSS
INCOME" FOR FEDERAL INCOME TAX PURPOSES AS REPORTED ON  THE  APPLICANT'S
FEDERAL  OR  STATE INCOME TAX RETURN FOR THE APPLICABLE INCOME TAX YEAR,
SUBJECT TO ANY SUBSEQUENT AMENDMENTS OR REVISIONS, REDUCED  BY  DISTRIB-
UTIONS,  TO  THE  EXTENT  INCLUDED  IN  FEDERAL  ADJUSTED  GROSS INCOME,

S. 2447                             3

RECEIVED FROM AN INDIVIDUAL RETIREMENT ACCOUNT AND AN INDIVIDUAL RETIRE-
MENT ANNUITY; PROVIDED THAT IF NO SUCH RETURN WAS FILED FOR THE APPLICA-
BLE INCOME TAX YEAR, "INCOME" SHALL MEAN THE ADJUSTED GROSS INCOME  THAT
WOULD HAVE BEEN SO REPORTED IF SUCH A RETURN HAD BEEN FILED.
  (III)  ANY  INFORMATION OR DOCUMENTATION SUBMITTED BY THE APPLICANT IN
CONNECTION WITH APPLICATIONS FOR OR RENEWAL OF THE EXEMPTION  AUTHORIZED
UNDER  THIS  SECTION TO VERIFY INCOME, SHALL BE DEEMED CONFIDENTIAL, AND
THE ASSESSOR, ANY MUNICIPAL OFFICER OR MUNICIPAL EMPLOYEES ARE PROHIBIT-
ED FROM DISCLOSING ANY  SUCH  INFORMATION,  EXCEPT  FOR  ANY  DISCLOSURE
NECESSARY  IN  THE  PERFORMANCE  OF THEIR OFFICIAL DUTIES, AND EXCEPT AS
AUTHORIZED BY SUBPARAGRAPH  (V)  OF  THIS  PARAGRAPH.  ANY  UNAUTHORIZED
DISCLOSURE  OF  SUCH  INFORMATION SHALL BE DEEMED A VIOLATION OF SECTION
EIGHT HUNDRED FIVE-A OF THE GENERAL MUNICIPAL LAW.
  (IV) EFFECTIVE WITH APPLICATIONS FOR THE ENHANCED EXEMPTION  ON  FINAL
ASSESSMENT  ROLLS  TO BE COMPLETED IN TWO THOUSAND NINE, THE APPLICATION
FORM SHALL INDICATE THAT THE OWNERS OF  THE  PROPERTY  AND  ANY  OWNERS'
SPOUSES  RESIDING  ON  THE  PREMISES  MAY AUTHORIZE THE ASSESSOR TO HAVE
THEIR INCOME ELIGIBILITY  VERIFIED  ANNUALLY  THEREAFTER  BY  THE  STATE
DEPARTMENT  OF TAXATION AND FINANCE, IN LIEU OF FURNISHING COPIES OF THE
APPLICABLE INCOME TAX RETURN OR RETURNS WITH  THE  APPLICATION.  IF  THE
OWNERS  OF THE PROPERTY AND ANY OWNERS' SPOUSES RESIDING ON THE PREMISES
ELECT TO PARTICIPATE IN THIS PROGRAM, WHICH SHALL BE KNOWN AS  THE  STAR
INCOME  VERIFICATION PROGRAM, THEY MUST FURNISH THEIR TAXPAYER IDENTIFI-
CATION NUMBERS IN ORDER TO  FACILITATE  MATCHING  WITH  RECORDS  OF  THE
DEPARTMENT OF TAXATION AND FINANCE. THEREAFTER, THEIR INCOME ELIGIBILITY
SHALL  BE  VERIFIED  ANNUALLY  BY  THE  STATE DEPARTMENT OF TAXATION AND
FINANCE AND THE ASSESSOR SHALL NOT  REQUEST  INCOME  DOCUMENTATION  FROM
THEM,  UNLESS  SUCH  DEPARTMENT ADVISES THE ASSESSOR THROUGH THE COMMIS-
SIONER THAT THEY  DO  NOT  SATISFY  THE  APPLICABLE  INCOME  ELIGIBILITY
REQUIREMENTS,  OR  THAT  IT  IS UNABLE TO DETERMINE WHETHER THEY SATISFY
THOSE REQUIREMENTS.
  (V) (A) EXCEPT IN THE CASE OF A CITY WITH A POPULATION OF ONE  MILLION
OR MORE, THE ASSESSOR SHALL FORWARD TO THE COMMISSIONER, IN THE TIME AND
MANNER REQUIRED BY THE COMMISSIONER, INFORMATION IDENTIFYING THE PERSONS
WHO HAVE ELECTED TO PARTICIPATE IN THE STAR INCOME VERIFICATION PROGRAM.
  THE  COMMISSIONER  SHALL FORWARD SUCH INFORMATION TO THE DEPARTMENT OF
TAXATION AND FINANCE IN THE MANNER PROVIDED BY  THE  AGREEMENT  EXECUTED
PURSUANT  TO SECTION ONE HUNDRED SEVENTY-ONE-O OF THE TAX LAW, AND SHALL
NOTIFY THE ASSESSOR OF THE RESPONSE OR RESPONSES IT RECEIVES  FROM  SUCH
DEPARTMENT  PURSUANT TO SUCH AGREEMENT. AFTER RECEIVING SUCH RESPONSE OR
RESPONSES, THE ASSESSING AUTHORITY SHALL CAUSE NOTICES TO BE  MAILED  TO
PARTICIPANTS  AS  PROVIDED  BY PARAGRAPH (B) OF SUBDIVISION FIVE OF THIS
SECTION. INFORMATION  OBTAINED  BY  THE  COMMISSIONER  IDENTIFYING  SUCH
PERSONS,  AND RESPONSES OBTAINED FROM SUCH DEPARTMENT SHALL BE CONFIDEN-
TIAL AND SHALL NOT BE SUBJECT TO DISCLOSURE UNDER  ARTICLE  SIX  OF  THE
PUBLIC OFFICERS LAW.
  (B)  IN  THE CASE OF A CITY OF ONE MILLION OR MORE, THE ASSESSOR SHALL
FORWARD TO THE DEPARTMENT OF TAXATION  AND  FINANCE,  IN  THE  TIME  AND
MANNER  REQUIRED  BY THE DEPARTMENT, INFORMATION IDENTIFYING THE PERSONS
WHO HAVE ELECTED TO PARTICIPATE IN THE STAR INCOME VERIFICATION PROGRAM.
  THE DEPARTMENT SHALL ADVISE THE ASSESSOR OF ITS FINDINGS IN THE MANNER
PROVIDED BY THE AGREEMENT  EXECUTED  PURSUANT  TO  SECTION  ONE  HUNDRED
SEVENTY-ONE-O   OF  THE  TAX  LAW.  AFTER  RECEIVING  SUCH  RESPONSE  OR
RESPONSES, THE ASSESSING AUTHORITY SHALL CAUSE NOTICES TO BE  MAILED  TO
PARTICIPANTS  AS  PROVIDED  BY PARAGRAPH (B) OF SUBDIVISION FIVE OF THIS
SECTION. INFORMATION  OBTAINED  BY  THE  COMMISSIONER  IDENTIFYING  SUCH

S. 2447                             4

PERSONS,  AND RESPONSES OBTAINED FROM SUCH DEPARTMENT SHALL BE CONFIDEN-
TIAL AND SHALL NOT BE SUBJECT TO DISCLOSURE UNDER  ARTICLE  SIX  OF  THE
PUBLIC OFFICERS LAW.
  (VI)  NOTWITHSTANDING  THE PROVISIONS OF SUBPARAGRAPHS (IV) AND (V) OF
THIS PARAGRAPH, WHICH ESTABLISH  A  STAR  INCOME  VERIFICATION  PROGRAM,
INCOME  DOCUMENTATION  MUST  BE  SUBMITTED TO THE ASSESSOR IN CONNECTION
WITH EACH OF THE FOLLOWING: (A) INITIAL APPLICATIONS  FOR  THE  ENHANCED
STAR  EXEMPTION;  (B)  RENEWAL  APPLICATIONS  SUBMITTED  BY  A PERSON OR
PERSONS WHO HAVE NOT ELECTED TO PARTICIPATE IN THE STAR INCOME VERIFICA-
TION PROGRAM; (C) APPLICATIONS THAT WOULD ALLOW AN ENHANCED EXEMPTION TO
RESUME AFTER HAVING BEEN DISCONTINUED; (D) APPLICATIONS SUBMITTED  BY  A
PERSON  OR  PERSONS  WHO  HAVE  PREVIOUSLY  QUALIFIED  FOR  THE ENHANCED
EXEMPTION BUT NOT IN THE ASSESSING UNIT IN QUESTION;  AND  (E)  APPLICA-
TIONS  WITH  RESPECT TO WHICH THE DEPARTMENT OF TAXATION AND FINANCE HAS
ADVISED THE ASSESSOR THROUGH THE  COMMISSIONER  THAT  IT  IS  UNABLE  TO
DETERMINE  WHETHER  A  PARTICIPANT  OR  PARTICIPANTS  IN THE STAR INCOME
VERIFICATION PROGRAM SATISFY THE INCOME ELIGIBILITY REQUIREMENTS.
  (C) ABSENCE FROM RESIDENCE. AN EXEMPTION MAY BE  GRANTED  PURSUANT  TO
THIS  SUBDIVISION  NOTWITHSTANDING THE FACT THAT AN OWNER IS ABSENT FROM
THE RESIDENCE WHILE RECEIVING HEALTH-RELATED CARE AS AN INPATIENT  OF  A
RESIDENTIAL  HEALTH  CARE  FACILITY,  AS DEFINED IN SECTION TWENTY-EIGHT
HUNDRED ONE OF THE PUBLIC HEALTH LAW, PROVIDED THAT DURING SUCH CONFINE-
MENT SUCH PROPERTY IS NOT OCCUPIED BY ANYONE OTHER THAN  THE  SPOUSE  OR
CO-OWNER OF SUCH OWNER.
  S  3.  Subparagraph (ii) of paragraph (a) of subdivision 13 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 and a new subparagraph (iii)
is added to read as follows:
  (ii)  in  the  case  of  an application for the enhanced exemption for
property owned by senior citizens, the applicant or applicants misrepre-
sented their age or income so as to appear eligible for such  exemption,
when they were not[.]; OR
  (III)  IN  THE  CASE  OF AN APPLICATION FOR THE ENHANCED EXEMPTION FOR
PROPERTY OWNED BY A PERMANENT TOTAL DISABLED VOLUNTEER FIREFIGHTER,  THE
APPLICANT OR APPLICANTS MISREPRESENTED THE FACT THAT HE OR SHE IS SUCH A
PERMANENT  OR  TOTAL  DISABLED  VOLUNTEER FIREFIGHTER, WHEN HE OR SHE IS
NOT.
  S 4. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
taxable years which begin on or after such date; provided, however, that
effective immediately, the addition,  amendment  and/or  repeal  of  any
rules or regulations necessary for the implementation of this act on its
effective date is authorized and directed to be made and completed on or
before such effective date.

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