senate Bill S3576

2011-2012 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 - Passed Senate


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 11, 2012 referred to real property taxation
delivered to assembly
passed senate
Jun 04, 2012 advanced to third reading
May 31, 2012 2nd report cal.
May 30, 2012 1st report cal.921
Jan 04, 2012 referred to aging
returned to senate
died in assembly
May 03, 2011 referred to real property taxation
delivered to assembly
passed senate
Mar 16, 2011 advanced to third reading
Mar 15, 2011 2nd report cal.
Mar 14, 2011 1st report cal.214
Feb 25, 2011 referred to aging

Votes

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May 30, 2012 - Aging committee Vote

S3576
11
0
committee
11
Aye
0
Nay
0
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Aging committee vote details

Aging Committee Vote: May 30, 2012

excused (1)

Mar 14, 2011 - Aging committee Vote

S3576
11
0
committee
11
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Aging committee vote details

Aging Committee Vote: Mar 14, 2011

aye wr (1)

Co-Sponsors

S3576 - Bill Details

See Assembly Version of this Bill:
A3813
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง425, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S3033, A2158

S3576 - Bill Texts

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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.

view sponsor memo
BILL NUMBER:S3576

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:
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.

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

LEGISLATIVE HISTORY:
2009-10 S.3033; 2007-08, S.556; 2005-06, S.4410.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately.

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

                                  3576

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 25, 2011
                               ___________

Introduced  by  Sen. LAVALLE -- 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 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-
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.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06064-01-1

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