S T A T E   O F   N E W   Y O R K
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                                  6286

                            I N  S E N A T E

                            January 20, 2012
                               ___________

Introduced by Sens. RANZENHOFER, ZELDIN -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Aging

AN  ACT  to amend the real property tax law and the tax law, in relation
  to reinstating the "Senior STAR" rebate program

  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 1306-b to read as follows:
  S 1306-B. "SENIOR STAR" REBATE PROGRAM.  1.  TAX  REBATES.  (A)  IF  A
PARCEL  IS ENTITLED TO THE ENHANCED STAR EXEMPTION AUTHORIZED BY SECTION
FOUR  HUNDRED  TWENTY-FIVE  OF  THIS  CHAPTER  FOR  THE   TWO   THOUSAND
TWELVE--TWO  THOUSAND  THIRTEEN  SCHOOL YEAR AND EACH YEAR THEREAFTER, A
LOCAL PROPERTY TAX REBATE SHALL BE PROVIDED TO THE OWNER  OR  OWNERS  OF
SUCH  PARCEL  AS SHOWN ON THE FINAL ASSESSMENT ROLL FOR SUCH YEAR, IN AN
AMOUNT COMPUTED AS PRESCRIBED BY THIS SECTION AND  SECTION  ONE  HUNDRED
SEVENTY-EIGHT OF THE TAX LAW.
  (B) IT SHALL BE THE RESPONSIBILITY OF THE STATE DEPARTMENT OF TAXATION
AND  FINANCE  TO  ISSUE  SUCH  TAX  REBATES TO SUCH OWNERS IN THE MANNER
PROVIDED BY SECTION ONE HUNDRED SEVENTY-EIGHT OF THE  TAX  LAW.  NOTHING
CONTAINED HEREIN SHALL BE CONSTRUED AS PERMITTING PARTIAL OR INSTALLMENT
PAYMENTS  OF  TAXES  IN A JURISDICTION WHICH HAS NOT AUTHORIZED THE SAME
PURSUANT TO LAW.
  2. PROCEDURE. (A) ON OR BEFORE AUGUST FIFTEENTH, TWO  THOUSAND  TWELVE
AND  EACH  YEAR THEREAFTER, THE COMMISSIONER OF TAXATION AND FINANCE, OR
HIS OR HER DESIGNEE, SHALL CREATE  A  REPORT  CONCERNING  THOSE  PARCELS
WHICH  HAVE  BEEN GRANTED AN EXCEPTION AUTHORIZED BY SUBDIVISION FOUR OF
SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER, OR ON OR  BEFORE  JULY
FIRST,  TWO  THOUSAND  TWELVE AND EACH YEAR THEREAFTER, IN THE CASE OF A
CITY WITH A POPULATION OF ONE  MILLION  OR  MORE,  THE  COMMISSIONER  OF
FINANCE,  OR  HIS  OR HER DESIGNEE, SHALL PROVIDE TO THE COMMISSIONER OF
TAXATION AND FINANCE A REPORT IN A MUTUALLY AGREEABLE FORMAT  CONCERNING
THOSE  PARCELS WHICH HAVE BEEN GRANTED AN EXEMPTION AUTHORIZED BY SUBDI-
VISION FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER  ON  THE
ASSESSMENT ROLLS USED TO GENERATE THE SCHOOL TAX BILLS FOR THE TWO THOU-

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

                                                           LBD02663-04-2

S. 6286                             2

SAND  TWELVE--TWO  THOUSAND  THIRTEEN  SCHOOL TAX YEAR AND FOR EACH YEAR
THEREAFTER; PROVIDED HOWEVER THE INFORMATION  TO  BE  PROVIDED  ON  SUCH
REPORT  SHALL BE OBTAINED FROM THE FINAL ASSESSMENT ROLL DATA FILES USED
TO  GENERATE  THE  TWO THOUSAND TWELVE--TWO THOUSAND THIRTEEN SCHOOL TAX
BILLS AND EACH YEAR THEREAFTER, FILED WITH THE  DEPARTMENT  OF  TAXATION
AND  FINANCE  PURSUANT TO SECTION FIFTEEN HUNDRED NINETY OF THIS CHAPTER
ON OR BEFORE JULY THIRTY-FIRST OF SUCH YEAR. SUCH REPORT SHALL SET FORTH
THE NAMES AND MAILING ADDRESSES OF THE OWNERS OF SUCH PARCELS  AS  SHOWN
ON  SUCH  ASSESSMENT ROLL DATA FILES, THE IDENTIFICATION NUMBERS OF SUCH
PARCELS AS SHOWN ON SUCH ASSESSMENT ROLL  DATA  FILES,  AND  SUCH  OTHER
INFORMATION IN THE POSSESSION OF THE DEPARTMENT OF TAXATION AND FINANCE,
OR  IN  THE CASE OF A CITY WITH A POPULATION OF ONE MILLION OR MORE, THE
COMMISSIONER OF FINANCE, AS THE COMMISSIONER OF TAXATION AND FINANCE MAY
DEEM NECESSARY FOR THE EFFECTIVE ADMINISTRATION OF THIS PROGRAM, INCLUD-
ING INFORMATION REGARDING COOPERATIVE  APARTMENT  BUILDINGS  AND  MOBILE
HOME  PARKS  OR  SIMILAR PROPERTY. IT SHALL BE THE RESPONSIBILITY OF THE
ASSESSOR OR ASSESSORS OF EACH ASSESSING UNIT TO ENSURE  THAT  THE  NAMES
AND  MAILING  ADDRESSES  OF  SUCH OWNERS ARE ACCURATELY RECORDED ON SUCH
ROLLS AND FILES TO THE BEST OF HIS OR HER ABILITY, BASED UPON THE INFOR-
MATION CONTAINED IN HIS OR HER OFFICE. NOTHING CONTAINED IN THIS  SUBDI-
VISION  SHALL  BE  CONSTRUED  AS  AFFECTING  IN  ANY WAY THE VALIDITY OR
ENFORCEABILITY OF A REAL PROPERTY TAX, OR THE APPLICABILITY OF  INTEREST
OR  PENALTIES  WITH  RESPECT  THERETO,  WHEN  AN OWNER'S NAME OR MAILING
ADDRESS HAS NOT BEEN ACCURATELY RECORDED.
  (B) (I) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDI-
VISION, WHERE AN ASSESSING UNIT CONTAINS ONE OR  MORE  PROPERTIES  WHICH
ARE RECEIVING SUCH EXEMPTION IN RELATION TO A PRIOR YEAR ASSESSMENT ROLL
PURSUANT  TO  PARAGRAPH  (D)  OF SUBDIVISION SIX OF SECTION FOUR HUNDRED
TWENTY-FIVE OF THIS CHAPTER,  OR  CONTAINS  ONE  OR  MORE  PARCELS  WITH
RESPECT  TO  WHICH  SUCH  EXEMPTION  WAS DULY ADDED OR REMOVED AFTER THE
FILING OF THE FINAL ASSESSMENT ROLL PURSUANT TO THE PROVISIONS OF  TITLE
THREE  OF  ARTICLE  FIVE OF THIS CHAPTER, THE DEPARTMENT OF TAXATION AND
FINANCE MAY REQUIRE THE ASSESSOR TO FILE WITH  IT,  ON  OR  BEFORE  JULY
THIRTY-FIRST,  TWO  THOUSAND  TWELVE  AND  EACH YEAR THEREAFTER, OR SUCH
LATER DATE AS SUCH OFFICE MAY SPECIFY, A SUPPLEMENTAL REPORT RELATING TO
SUCH PROPERTY OR PROPERTIES,  SO  THAT  INFORMATION  PERTAINING  TO  THE
OWNERS  THEREOF  MAY BE INCLUDED IN THE REPORT TO BE MADE TO THE COMMIS-
SIONER OF TAXATION AND FINANCE PURSUANT  TO  THIS  PARAGRAPH.  WHEN  ANY
INFORMATION  REQUIRED BY THIS PARAGRAPH IS RECEIVED BY THE DEPARTMENT OF
TAXATION AND FINANCE AFTER JULY THIRTY-FIRST, TWO  THOUSAND  TWELVE  AND
EACH  YEAR  THEREAFTER, SUCH INFORMATION SHALL BE TRANSMITTED AS SOON AS
REASONABLY PRACTICABLE FOR USE IN ISSUING  LOCAL  PROPERTY  TAX  REBATES
PURSUANT TO SECTION ONE HUNDRED SEVENTY-EIGHT OF THE TAX LAW.
  (II)  WHERE  THE  OWNERSHIP  OF  A PARCEL THAT HAD BEEN ELIGIBLE FOR A
REBATE PURSUANT TO THIS SECTION CHANGES OR AN EXEMPTION  UNDER  SUBDIVI-
SION  FOUR  OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER HAS BEEN
GRANTED OR REMOVED, THE ASSESSOR SHALL NOTIFY THE DEPARTMENT OF TAXATION
AND FINANCE OF THE CHANGE NO LATER THAN AUGUST FIRST  OF  THE  FOLLOWING
YEAR.
  3.  REBATE  BASE.    (A)  THE DEPARTMENT OF TAXATION AND FINANCE SHALL
CALCULATE THE REBATE BASE AS PROVIDED HEREIN AND  CERTIFY  THE  SAME  NO
LATER THAN JULY FIRST, TWO THOUSAND TWELVE.
  (B)  ONE  REBATE  BASE FOR THE ENHANCED STAR EXEMPTION SHALL BE DETER-
MINED FOR EACH SEGMENT FOR THE TWO THOUSAND TWELVE--TWO  THOUSAND  THIR-
TEEN AND SUBSEQUENT SCHOOL YEARS. SUCH REBATE BASES SHALL BE COMPUTED BY
DETERMINING  THE  EXEMPT AMOUNT ESTABLISHED FOR THE SEGMENT FOR PURPOSES

S. 6286                             3

OF THE ENHANCED STAR EXEMPTION FOR THE TWO THOUSAND ELEVEN--TWO THOUSAND
TWELVE SCHOOL YEAR, MULTIPLYING THAT AMOUNT BY THE SCHOOL  DISTRICT  TAX
RATE APPLICABLE WITHIN THAT SEGMENT FOR PURPOSES OF THAT SCHOOL YEAR, AS
REPORTED BY THE SCHOOL DISTRICT, AND THEN MULTIPLYING THE PRODUCT BY THE
FOLLOWING:
  (I)  FOR  PURPOSES  OF  THE TWO THOUSAND TWELVE--TWO THOUSAND THIRTEEN
SCHOOL YEAR, BY TWENTY-FIVE PERCENT.
  (II) FOR PURPOSES OF THE TWO THOUSAND THIRTEEN--TWO THOUSAND  FOURTEEN
AND SUBSEQUENT SCHOOL YEARS, BY THIRTY-FIVE PERCENT.
  (C) FOR PURPOSES OF THIS SECTION, THE TERM "SEGMENT" MEANS THE PART OF
A CITY OR TOWN THAT IS WITHIN A SCHOOL DISTRICT.
  (D)  IN THE CASE OF SCHOOL DISTRICTS WITHIN SPECIAL ASSESSING UNITS AS
DEFINED IN SECTION EIGHTEEN HUNDRED ONE  OF  THIS  CHAPTER,  THE  SCHOOL
DISTRICT  TAX  RATE  TO  BE  USED FOR THIS PURPOSE SHALL BE THE TAX RATE
APPLICABLE TO CLASS ONE PROPERTIES AS DEFINED  IN  ARTICLE  EIGHTEEN  OF
THIS  CHAPTER,  AS REPORTED BY THE SCHOOL DISTRICT AND THE EXEMPT AMOUNT
SHALL BE ESTABLISHED FOR THE SEGMENT. IN THE CASE  OF  SCHOOL  DISTRICTS
WITHIN  APPROVED  ASSESSING UNITS AS DEFINED IN SECTION NINETEEN HUNDRED
ONE OF THIS CHAPTER WHICH HAVE ADOPTED THE PROVISIONS OF  SECTION  NINE-
TEEN  HUNDRED  THREE OF THIS CHAPTER, THE SCHOOL DISTRICT TAX RATE TO BE
USED FOR THIS PURPOSE SHALL BE THE TAX RATE APPLICABLE TO THE  HOMESTEAD
CLASS,  AS  DEFINED  IN ARTICLE NINETEEN OF THIS CHAPTER, AS REPORTED BY
THE SCHOOL DISTRICT.
  (E) WHERE THE PROVISIONS OF SUBPARAGRAPH  (IV)  OF  PARAGRAPH  (K)  OF
SUBDIVISION  TWO OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER ARE
APPLICABLE, THE APPLICABLE REBATE  AMOUNT  SHALL  BE  ONE-THIRD  OF  THE
OTHERWISE  APPLICABLE  REBATE  AMOUNT SET FORTH IN PARAGRAPH (B) OF THIS
SUBDIVISION. THE DEPARTMENT OF TAXATION AND FINANCE SHALL CALCULATE  AND
CERTIFY  THE  REBATE  AMOUNTS  APPLICABLE  IN SUCH CASES, ALONG WITH THE
CERTIFICATION REQUIRED BY PARAGRAPH (A) OF THIS SUBDIVISION.
  (F) IN NO EVENT SHALL THE REBATE EXCEED THE ACTUAL  AMOUNT  OF  SCHOOL
TAX PAID.
  S  2.  The  tax  law is amended by adding a new section 178 to read as
follows:
  S 178. "SENIOR STAR" REBATE PROGRAM. 1. THE COMMISSIONER  SHALL  ISSUE
THE  LOCAL  PROPERTY  TAX REBATES AUTHORIZED BY SECTION THIRTEEN HUNDRED
SIX-B OF THE REAL PROPERTY TAX LAW. FOR PURPOSES  OF  THIS  SECTION  THE
REBATE  SHALL  BE  CALCULATED USING THE COMPUTATION FORMULA SET FORTH IN
SUBDIVISION THREE OF SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY
TAX LAW. PROVIDED, HOWEVER, SUCH REBATES SHALL NOT BE ISSUED IN ANY YEAR
IN WHICH AN APPROPRIATION TO PAY SUCH REBATES HAS NOT BEEN  INCLUDED  IN
THE ENACTED STATE BUDGET FOR SUCH YEAR.
  2.  ON  OR  BEFORE AUGUST FIFTEENTH, TWO THOUSAND TWELVE AND EACH YEAR
THEREAFTER, THE COMMISSIONER, OR HIS OR HER  DESIGNEE,  SHALL  CREATE  A
REPORT  CONCERNING THOSE PARCELS WHICH SATISFY THE CRITERIA SET FORTH IN
SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW,  OR  ON  OR
BEFORE  JULY  FIRST, TWO THOUSAND TWELVE AND EACH YEAR THEREAFTER IN THE
CASE OF A CITY WITH A POPULATION OF ONE MILLION OR MORE, THE COMMISSION-
ER OF FINANCE, SHALL PROVIDE TO THE COMMISSIONER A REPORT IN A  MUTUALLY
AGREEABLE FORMAT CONCERNING THOSE PARCELS WHICH SATISFY THE CRITERIA SET
FORTH IN SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW.
  3.  THE COMMISSIONER IN CONSULTATION WITH THE COMMISSIONER OF FINANCE,
FOR A CITY WITH A POPULATION OF ONE MILLION OR MORE,  IS  AUTHORIZED  TO
DEVELOP  PROCEDURES NECESSARY TO PROVIDE FOR THE ISSUANCE OF LOCAL PROP-
ERTY TAX REBATES TO QUALIFYING PROPERTY  OWNERS,  AND  THOSE  QUALIFYING
PROPERTY OWNERS THAT DID NOT RECEIVE THEM INITIALLY. IF THE COMMISSIONER

S. 6286                             4

IS  NOT  SATISFIED  THAT  THE  PROPERTY OWNER IS QUALIFIED FOR THE LOCAL
PROPERTY TAX REBATE, THE COMMISSIONER SHALL NOT ISSUE SUCH REBATE.
  4.  BY DEPOSITING A REBATE ISSUED PURSUANT TO THIS SECTION AND AUTHOR-
IZED BY SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW, THE
PAYEE  IS  CERTIFYING THAT HE OR SHE IS THE PROPERTY OWNER, AND THAT THE
PRIMARY RESIDENCE OF SUCH PROPERTY OWNER IS NOT SUBJECT  TO  ANY  DELIN-
QUENT SCHOOL TAXES.
  5.  VERIFICATION  OF  "AFFILIATED  INCOME"  FOR  "SENIOR  STAR" REBATE
PROGRAM. (A) THE DETERMINATION OF THE "AFFILIATED INCOME" OF PARCELS FOR
PURPOSES OF THE "SENIOR STAR" REBATE PROGRAM AS AUTHORIZED  BY  SUBDIVI-
SION  THREE  OF  SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY TAX
LAW SHALL BE MADE AS PROVIDED BY THIS SECTION.
  (B) FOR PURPOSES OF THIS SUBDIVISION, THE TERM "INCOME" SHALL HAVE THE
SAME MEANING AS SET FORTH IN  SUBPARAGRAPH  (II)  OF  PARAGRAPH  (B)  OF
SUBDIVISION FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPER-
TY  TAX LAW. THE TERM "AFFILIATED INCOME" SHALL MEAN THE COMBINED INCOME
OF ALL OF THE OWNERS OF THE PARCEL WHO RESIDED PRIMARILY THEREON ON  THE
TAXABLE  STATUS DATE FOR THE ASSESSMENT ROLL USED TO GENERATE THE APPLI-
CABLE SCHOOL TAX BILLS, AND OF ANY OWNERS'  SPOUSES  FILING  JOINTLY  OR
SPOUSES  RESIDING PRIMARILY THEREON IN THE CASES OF SPOUSES FILING SEPA-
RATE RETURNS ON SUCH TAXABLE STATUS DATE  AND  SHALL  BE  DETERMINED  AS
FOLLOWS:
  (I)  FOR  THE  TWO THOUSAND TWELVE--TWO THOUSAND THIRTEEN SCHOOL YEAR,
AFFILIATED INCOME SHALL BE DETERMINED BASED UPON  THE  PARTIES'  INCOMES
FOR  THE  INCOME TAX YEAR ENDING IN TWO THOUSAND TEN. IN EACH SUBSEQUENT
YEAR, THE APPLICABLE INCOME TAX YEAR SHALL BE ADVANCED BY ONE YEAR.
  (II) THE DEPARTMENT SHALL DETERMINE THE  AFFILIATED  INCOME  FOR  EACH
PARCEL  AND SHALL ASSIGN A REBATE AMOUNT FOR EACH PARCEL BASED UPON SUCH
DETERMINATION. IN ANY CASE WHERE AFFILIATED INCOME CANNOT BE DETERMINED,
A REBATE SHALL NOT BE ISSUED.
  6. NOTIFICATION REQUIREMENT. THE  DEPARTMENT  SHALL  MAIL  INFORMATION
CONCERNING THE "SENIOR STAR" REBATE PROGRAM TO OWNERS OF PARCELS RECEIV-
ING  A SENIOR STAR EXEMPTION ON THE ASSESSMENT ROLL USED TO GENERATE THE
TWO THOUSAND TWELVE--TWO THOUSAND THIRTEEN SCHOOL TAX BILL. SUCH NOTIFI-
CATION SHALL EXPLAIN THAT PROPERTY OWNERS MUST  FILE  APPLICATIONS  WITH
THE DEPARTMENT IN ORDER TO OBTAIN THE REBATE AVAILABLE UNDER THE "SENIOR
STAR"  REBATE  PROGRAM.  SUCH NOTICE SHALL FURTHER EXPLAIN HOW TO OBTAIN
THE APPLICATION.
  7. APPLICATIONS. (A) IN ORDER TO OBTAIN THE BENEFITS  OF  THE  "SENIOR
STAR"  REBATE  PROGRAM, THE PROPERTY OWNER MUST SUBMIT AN APPLICATION TO
THE DEPARTMENT NO LATER THAN DECEMBER THIRTY-FIRST, TWO THOUSAND TWELVE.
THE APPLICANT SHALL PROVIDE THE DEPARTMENT WITH SUCH INFORMATION AS  MAY
BE  NECESSARY  TO  DETERMINE THE PARCEL'S AFFILIATED INCOME. THE PERSONS
OTHER THAN THE APPLICANT WHOSE INCOMES ARE  NECESSARY  TO  THE  DETERMI-
NATION  OF  THE  PARCEL'S AFFILIATED INCOME SHALL BE REFERRED TO IN THIS
SECTION AS "AFFILIATED PERSONS."
  (B) IF THE APPLICANT OR ANY AFFILIATED PERSONS WERE  NOT  REQUIRED  TO
FILE  NEW  YORK STATE INCOME TAX RETURNS FOR THE TWO THOUSAND TEN INCOME
TAX YEAR BECAUSE THEIR INCOMES WERE BELOW THE  THRESHOLD  THAT  NECESSI-
TATED SUCH FILING, THE APPLICATION SHALL SO INDICATE.
  (C)  IF  THE  APPLICANT OR ANY AFFILIATED PERSONS WERE NOT REQUIRED TO
FILE NEW YORK STATE INCOME TAX RETURNS FOR THE TWO THOUSAND  TEN  INCOME
TAX  YEAR  BECAUSE THEY DID NOT RESIDE IN NEW YORK STATE IN SUCH TAXABLE
YEAR, THE APPLICATION SHALL SO INDICATE. SUCH PERSONS SHALL PROVIDE WITH
THE APPLICATION ANY INFORMATION THAT THE DEPARTMENT DETERMINES IS NECES-

S. 6286                             5

SARY TO CALCULATE THE PARCEL'S AFFILIATED INCOME UNDER THE "SENIOR STAR"
REBATE PROGRAM.
  (D)  AFTER  TWO  THOUSAND  TWELVE, APPLICATIONS SHALL BE REQUIRED ONLY
WHEN A NEW APPLICATION FOR A SENIOR STAR  EXEMPTION  FOR  REAL  PROPERTY
TAXATION  IS  FILED  PURSUANT TO SECTION FOUR HUNDRED TWENTY-FIVE OF THE
REAL PROPERTY TAX LAW.  AN APPLICATION SHALL BE SUBMITTED TO THE DEPART-
MENT ON A TIMELY BASIS.
  (E) IF AN APPLICATION FOR A "SENIOR STAR"  REBATE  IS  RECEIVED  AFTER
DECEMBER  THIRTY-FIRST, TWO THOUSAND TWELVE, AN OTHERWISE ELIGIBLE PROP-
ERTY OWNER SHALL NOT RECEIVE A  REBATE  FOR  SUCH  YEAR.  HOWEVER,  SUCH
APPLICATION  SHALL BE CONSIDERED TIMELY FILED FOR A REBATE IN SUBSEQUENT
YEARS PROVIDED THE OWNERSHIP OF THE PARCEL REMAINS UNCHANGED.
  8. PROCESSING OF APPLICATIONS. (A) AFTER RECEIVING A  TIMELY  APPLICA-
TION, THE DEPARTMENT SHALL ATTEMPT TO DETERMINE THE AFFILIATED INCOME OF
THE  PARCEL  AND  THE  REBATE AMOUNT TO WHICH THE PARCEL IS ENTITLED, IF
ANY.
  (B) IN THE CASE OF AN APPLICATION WHICH INDICATES THAT  THE  APPLICANT
AND  ANY  AFFILIATED  PERSONS  WERE  NOT REQUIRED TO FILE NEW YORK STATE
INCOME TAX RETURNS FOR THE TWO THOUSAND  TEN  INCOME  TAX  YEAR  BECAUSE
THEIR  INCOMES WERE BELOW THE THRESHOLD WHICH NECESSITATED THE FILING OF
A STATE INCOME TAX RETURN, THE DEPARTMENT MAY, SUBJECT TO AUDIT, ISSUE A
REBATE EQUAL TO THE HIGHEST AMOUNT AVAILABLE FOR  THAT  SCHOOL  DISTRICT
SEGMENT.
  (C)  IN  THE CASE OF AN APPLICATION WHICH INDICATES THAT THE APPLICANT
AND ANY AFFILIATED PERSONS WERE NOT REQUIRED  TO  FILE  NEW  YORK  STATE
INCOME TAX RETURNS FOR THE TWO THOUSAND TEN INCOME TAX YEAR BECAUSE THEY
DID  NOT  RESIDE  IN  NEW YORK STATE IN SUCH TAXABLE YEAR, THE APPLICANT
SHALL PROVIDE SUCH INFORMATION REGARDING INCOME AS IS REQUESTED  BY  THE
DEPARTMENT.  THE DEPARTMENT SHALL ISSUE A REBATE BASED UPON THE INFORMA-
TION PROVIDED BY THE APPLICANT AND ANY OTHER INFORMATION  TO  WHICH  THE
DEPARTMENT  MAY  HAVE  ACCESS  CONCERNING  THE  INCOME OF SUCH PERSON OR
PERSONS.
  9. RECONSIDERATION OF REBATE AMOUNT. IN THE EVENT  THE  DEPARTMENT  IS
UNABLE TO DETERMINE THE AFFILIATED INCOME FOR A PARCEL OR THE DEPARTMENT
DETERMINES  THAT  A REBATE SHALL NOT BE ISSUED FOR A PARCEL, THE DEPART-
MENT SHALL NOTIFY THE APPLICANT OF THAT FACT. A PROPERTY OWNER MAY  SEEK
RECONSIDERATION OF THE REBATE AMOUNT DETERMINATION FOR HIS OR HER PARCEL
ON  THE GROUNDS THAT THE PARCEL'S AFFILIATED INCOME WAS DETERMINED ERRO-
NEOUSLY. A PROPERTY OWNER MAY ALSO SEEK RECONSIDERATION IF NO REBATE WAS
ISSUED BECAUSE THE  PARCEL'S  AFFILIATED  INCOME  WAS  UNDETERMINED.  AN
APPLICATION  FOR  RECONSIDERATION  OF  REBATE  AMOUNT SHALL BE MADE IN A
MANNER PRESCRIBED BY THE DEPARTMENT, AND SHALL BE  ACCOMPANIED  BY  SUCH
DOCUMENTATION  AS  THE DEPARTMENT MAY REQUIRE. SUCH APPLICATION SHALL BE
FILED NO LATER THAN MARCH THIRTY-FIRST, TWO THOUSAND  THIRTEEN.  IF  THE
DEPARTMENT  FINDS  AFTER  REVIEWING  SUCH AN APPLICATION THAT THE REBATE
AMOUNT DETERMINATION FOR A PARCEL SHOULD BE CORRECTED, IT SHALL ISSUE AN
AMENDED OR INITIAL REBATE CHECK. IF THE DEPARTMENT FINDS AFTER REVIEWING
SUCH AN APPLICATION THAT THE REBATE AMOUNT DETERMINATION FOR THE  PARCEL
WAS CORRECTLY DETERMINED, IT SHALL SO NOTIFY THE APPLICANT. SUCH NOTIFI-
CATION  SHALL INCLUDE AN EXPLANATION OF THE DEPARTMENT'S FINDINGS, INDI-
CATE THAT THE APPLICANT HAS THE RIGHT  TO  A  PROCEEDING  UNDER  ARTICLE
SEVENTY-EIGHT  OF  THE  CIVIL  PRACTICE  LAW AND RULES, AND INDICATE THE
STATUTE OF LIMITATIONS ASSOCIATED WITH SUCH  PROCEEDINGS.  SUCH  FINDING
SHALL  BE  SUBJECT TO REVIEW PURSUANT ONLY TO A PROCEEDING UNDER ARTICLE
SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES.

S. 6286                             6

  10. SPECIAL PROVISIONS RELATING TO CO-OPERATIVE  APARTMENT  UNITS  AND
MOBILE  HOMES. THE DEPARTMENT'S DETERMINATION OF AFFILIATED INCOME SHALL
BE MADE WITH RESPECT TO THE TENANT-SHAREHOLDERS OR OWNERS OF THE UNIT IN
QUESTION RATHER THAN OF THE PARCEL.
  11.  SUBSEQUENT YEARS. IN EACH YEAR SUBSEQUENT TO TWO THOUSAND TWELVE,
AFFILIATED INCOMES SHALL CONTINUE TO BE DETERMINED AS PROVIDED  BY  THIS
SECTION FOR PURPOSES OF THE "SENIOR STAR" REBATE PROGRAM, EXCEPT THAT:
  (A)  THE  NOTIFICATION  REQUIREMENT OF SUBDIVISION SIX OF THIS SECTION
SHALL NOT BE APPLICABLE;
  (B) APPLICATIONS SHALL BE REQUIRED ONLY  AS  PROVIDED  IN  SUBDIVISION
SEVEN OF THIS SECTION; AND
  (C) IN EACH SUBSEQUENT YEAR, THE APPLICABLE INCOME TAX YEAR FOR DETER-
MINATIONS  UNDER  THIS  SECTION  SHALL  BE  ADVANCED ONE YEAR. ALL OTHER
APPLICABLE DATES AND DEADLINES WHICH REFERENCE A DATE  IN  TWO  THOUSAND
TWELVE  SHALL BE ADVANCED AND SHALL BE DEEMED TO REFERENCE DATES IN THAT
SUBSEQUENT YEAR, EXCEPT THAT APPLICATIONS FOR RECONSIDERATION OF  REBATE
AMOUNT   DETERMINATIONS   SHALL   BE   SUBMITTED  NO  LATER  THAN  MARCH
THIRTY-FIRST OF THE ENSUING YEAR.
  12.  CONFIDENTIAL  INFORMATION;  DISCLOSURE  PROHIBITION.  INFORMATION
REGARDING  REBATES ISSUED TO INDIVIDUALS SHALL NOT BE SUBJECT TO DISCLO-
SURE; INCLUDING NAMES, ADDRESSES, AND DOLLAR AMOUNTS  OF  REBATES.    IN
ADDITION, ALL APPLICATIONS SUBMITTED FOR REBATES SHALL NOT BE SUBJECT TO
DISCLOSURE.
  13.  DEADLINE.  IF  ANY  APPLICABLE DEADLINE SHALL FALL ON A SATURDAY,
SUNDAY OR LEGAL HOLIDAY, SUCH DEADLINE SHALL BE  ADVANCED  TO  THE  NEXT
BUSINESS DAY.
  14.  AFFILIATED INCOME BRACKETS; INDEXING. THE DEPARTMENT SHALL ESTAB-
LISH THE AFFILIATED INCOME BRACKETS TO BE  ASSOCIATED  WITH  THE  REBATE
AMOUNTS  FOR  THE TWO THOUSAND FIFTEEN--TWO THOUSAND SIXTEEN SCHOOL YEAR
AND EACH SCHOOL YEAR THEREAFTER BY APPLYING  THE  INFLATION  FACTOR  SET
FORTH  IN THIS SUBDIVISION TO THE FIGURES THAT DEFINED THE INCOME BRACK-
ETS THAT WERE APPLICABLE TO  THE  TWO  THOUSAND  FOURTEEN--TWO  THOUSAND
FIFTEEN SCHOOL YEAR, AND ROUNDING EACH RESULT TO THE NEAREST MULTIPLE OF
ONE  HUNDRED DOLLARS.   FOR PURPOSES OF THIS SUBDIVISION, THE "INFLATION
FACTOR" FOR EACH INCOME BRACKET SHALL BE DETERMINED  BY  THE  PERCENTAGE
INCREASE IN THE CONSUMER PRICE INDEX FOR URBAN WAGE EARNERS AND CLERICAL
WORKERS  (CPI-W)  PUBLISHED  BY  THE  UNITED STATES DEPARTMENT OF LABOR,
BUREAU OF LABOR STATISTICS, FOR THE THIRD QUARTER OF THE  CALENDAR  YEAR
PRECEDING  THE  APPLICABLE SCHOOL YEAR, AS COMPARED TO THE THIRD QUARTER
OF THE PRIOR CALENDAR YEAR. IF A BASE FIGURE AS  SO  DETERMINED  IS  NOT
EXACTLY  EQUAL TO A MULTIPLE OF ONE HUNDRED DOLLARS, IT SHALL BE ROUNDED
TO THE NEAREST MULTIPLE OF  ONE  HUNDRED  DOLLARS.  IN  EACH  SUBSEQUENT
SCHOOL YEAR, THE PRIOR YEAR'S INCOME BRACKETS SHALL BE INDEXED USING THE
ABOVE FORMULA WITH EACH YEAR ADVANCED BY ONE YEAR.
  15. BEGINNING IN FISCAL YEAR TWO THOUSAND THIRTEEN--TWO THOUSAND FOUR-
TEEN,  THE  DEPARTMENT  SHALL  DETERMINE WHICH PROGRAM PROVIDES A LARGER
BENEFIT TO A TAXPAYER, THE "SENIOR STAR" REBATE PROGRAM  IMPLEMENTED  BY
SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW OR THE MAXI-
MUM RESIDENTIAL SCHOOL TAX CREDIT AUTHORIZED PURSUANT TO SUBSECTION (UU)
OF  SECTION  SIX  HUNDRED SIX OF THIS CHAPTER, AND SHALL ENSURE THAT THE
TAXPAYER RECEIVES THAT AMOUNT OF BENEFIT IN ANY GIVEN TAXABLE YEAR.
  S 3.  Section 606 of the tax law is amended by adding a new subsection
(uu) to read as follows:
  (UU) MAXIMUM RESIDENTIAL SCHOOL TAX CREDIT. (1) DEFINITIONS.  FOR  THE
PURPOSES OF THIS SUBSECTION:

S. 6286                             7

  (A)  "QUALIFIED TAXPAYER" MEANS A RESIDENT INDIVIDUAL OF THE STATE WHO
OWNS THE RESIDENTIAL REAL PROPERTY IN WHICH HE OR  SHE  RESIDES  AND  IS
ELIGIBLE UNDER THE SENIOR STAR REBATE PROGRAM.
  (B) "HOUSEHOLD" MEANS THE TAXPAYER OR TAXPAYERS AND ALL OTHER PERSONS,
NOT NECESSARILY RELATED, WHO ALL RESIDE IN THE RESIDENTIAL REAL PROPERTY
OWNED  BY  THE TAXPAYER OR TAXPAYERS, AND SHARE ITS FURNISHINGS, FACILI-
TIES AND ACCOMMODATIONS; PROVIDED THAT NO PERSON MAY BE A MEMBER OF MORE
THAN ONE HOUSEHOLD AT ONE TIME.
  (C) "HOUSEHOLD GROSS INCOME" MEANS THE AGGREGATE ADJUSTED GROSS INCOME
OF ALL MEMBERS OF THE HOUSEHOLD FOR THE TAXABLE  YEAR  AS  REPORTED  FOR
FEDERAL  INCOME  TAX  PURPOSES,  OR  WHICH WOULD BE REPORTED AS ADJUSTED
GROSS INCOME IF A FEDERAL INCOME TAX RETURN WERE REQUIRED TO  BE  FILED,
WITH  THE  MODIFICATIONS IN SUBSECTION (B) OF SECTION SIX HUNDRED TWELVE
OF THIS ARTICLE BUT WITHOUT THE MODIFICATIONS IN SUBSECTION (C) OF  SUCH
SECTION, PLUS ANY PORTION OF THE GAIN FROM THE SALE OR EXCHANGE OF PROP-
ERTY  OTHERWISE  EXCLUDED  FROM  SUCH AMOUNT; EARNED INCOME FROM SOURCES
WITHOUT THE UNITED  STATES  EXCLUDABLE  FROM  FEDERAL  GROSS  INCOME  BY
SECTION  NINE HUNDRED ELEVEN OF THE INTERNAL REVENUE CODE; SUPPORT MONEY
NOT INCLUDED IN  ADJUSTED  GROSS  INCOME;  NONTAXABLE  STRIKE  BENEFITS;
SUPPLEMENTAL  SECURITY  INCOME PAYMENTS; THE GROSS AMOUNT OF ANY PENSION
OR ANNUITY BENEFITS TO THE EXTENT NOT INCLUDED IN  SUCH  ADJUSTED  GROSS
INCOME  (INCLUDING, BUT NOT LIMITED TO, RAILROAD RETIREMENT BENEFITS AND
ALL PAYMENTS RECEIVED UNDER THE FEDERAL SOCIAL SECURITY ACT  AND  VETER-
ANS'  DISABILITY  PENSIONS); NONTAXABLE INTEREST RECEIVED FROM THE STATE
OF NEW YORK, ITS AGENCIES, INSTRUMENTALITIES,  PUBLIC  CORPORATIONS,  OR
POLITICAL  SUBDIVISIONS (INCLUDING A PUBLIC CORPORATION CREATED PURSUANT
TO AGREEMENT OR COMPACT WITH ANOTHER STATE OR CANADA); WORKERS'  COMPEN-
SATION;  THE GROSS AMOUNT OF "LOSS-OF-TIME" INSURANCE; AND THE AMOUNT OF
CASH PUBLIC ASSISTANCE AND RELIEF, OTHER THAN MEDICAL ASSISTANCE FOR THE
NEEDY, PAID TO OR FOR THE BENEFIT OF THE QUALIFIED TAXPAYER  OR  MEMBERS
OF  HIS  OR  HER  HOUSEHOLD.  HOUSEHOLD  GROSS  INCOME SHALL NOT INCLUDE
SURPLUS FOODS OR OTHER RELIEF IN KIND OR PAYMENTS  MADE  TO  INDIVIDUALS
BECAUSE  OF  THEIR  STATUS  AS VICTIMS OF NAZI PERSECUTION AS DEFINED IN
PUBLIC LAW 103-286.   PROVIDED, FURTHER, HOUSEHOLD  GROSS  INCOME  SHALL
ONLY  INCLUDE  ALL  SUCH INCOME RECEIVED BY ALL MEMBERS OF THE HOUSEHOLD
WHILE MEMBERS OF SUCH HOUSEHOLD. FOR  FARM  FAMILIES  EARNING  AT  LEAST
FIFTY  PERCENT  OF  THEIR  INCOME  FROM FARMING, "ADJUSTED GROSS INCOME"
SHALL BE REPLACED WITH "MODIFIED ADJUSTED GROSS INCOME" FOR FEDERAL  TAX
PURPOSES  AS  REPORTED  ON  THE APPLICANT'S FEDERAL AND STATE INCOME TAX
RETURNS FOR THE APPLICABLE INCOME TAX YEAR.
  (D) "NET SCHOOL TAX" MEANS THE SCHOOL TAXES ASSESSED ON  THE  RESIDEN-
TIAL REAL PROPERTY OWNED AND OCCUPIED BY THE TAXPAYER OR TAXPAYERS AFTER
ANY  EXEMPTION  OR  ABATEMENT RECEIVED PURSUANT TO THE REAL PROPERTY TAX
LAW.  SUCH NET SCHOOL TAX SHALL INCLUDE ANY  SCHOOL  TAXES  ASSESSED  ON
FARM  DWELLINGS  NOT  OWNED  BY  THE RESIDENT IF THE LEGAL TITLE TO SUCH
DWELLING IS HELD BY A PARTNERSHIP AND THE DWELLING SERVES AS THE PRIMARY
RESIDENCE OF ONE OR MORE OF THE PARTNERS, OR  IF  LEGAL  TITLE  TO  SUCH
DWELLING  IS  HELD  BY  AN  S-CORPORATION  OR BY A C-CORPORATION AND THE
DWELLING SERVES AS THE PRIMARY RESIDENCE OF A SHAREHOLDER OF SUCH CORPO-
RATION.
  (2) CREDIT. A QUALIFIED TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE
TAXES IMPOSED BY THIS ARTICLE, EQUAL TO SEVENTY PERCENT  OF  THE  AMOUNT
WHICH  THE  TAXPAYER'S  NET  SCHOOL  TAX  EXCEEDS THE TAXPAYER'S MAXIMUM
SCHOOL TAX, AS DETERMINED BY PARAGRAPH THREE OF THIS SUBSECTION. IF SUCH
CREDIT EXCEEDS THE TAX FOR SUCH TAXABLE YEAR, AS REDUCED  BY  THE  OTHER
CREDITS  PERMITTED  BY THIS ARTICLE, THE QUALIFIED TAXPAYER MAY RECEIVE,

S. 6286                             8

AND THE COMPTROLLER, SUBJECT TO A CERTIFICATE OF THE  DEPARTMENT,  SHALL
PAY  AS AN OVERPAYMENT, WITHOUT INTEREST, ANY EXCESS BETWEEN SUCH TAX AS
SO REDUCED AND THE AMOUNT OF THE CREDIT. IF A QUALIFIED TAXPAYER IS  NOT
REQUIRED  TO  FILE A RETURN PURSUANT TO SECTION SIX HUNDRED FIFTY-ONE OF
THIS ARTICLE, A QUALIFIED TAXPAYER  MAY  NEVERTHELESS  RECEIVE  AND  THE
COMPTROLLER, SUBJECT TO A CERTIFICATE OF THE DEPARTMENT, SHALL PAY AS AN
OVERPAYMENT THE FULL AMOUNT OF THE CREDIT, WITHOUT INTEREST.
  (3)  MAXIMUM SCHOOL TAX. (A) A QUALIFIED TAXPAYER'S MAXIMUM SCHOOL TAX
SHALL BE SIX PERCENT OF THE HOUSEHOLD GROSS INCOME OF SEVENTY-NINE THOU-
SAND FIFTY DOLLARS OR LESS.
  (B) THE THRESHOLD OF HOUSEHOLD GROSS INCOME FOR  ELIGIBILITY  FOR  THE
MAXIMUM SCHOOL TAX CREDIT, ESTABLISHED BY SUBPARAGRAPH (A) OF THIS PARA-
GRAPH, SHALL BE INDEXED FOR INFLATION.
  (4) EXCLUSIONS FROM ELIGIBILITY. NO CREDIT SHALL BE GRANTED UNDER THIS
SUBSECTION  IF  THE  QUALIFIED  TAXPAYER  CLAIMS  THE  REAL PROPERTY TAX
CIRCUIT BREAKER CREDIT, PURSUANT TO  SUBSECTION  (E)  OF  THIS  SECTION,
DURING THE TAXABLE YEAR.
  (5) FOR PURPOSES OF THIS SUBSECTION, IN THE CITIES OF BUFFALO, ROCHES-
TER,  YONKERS, AND SYRACUSE, A TAXPAYER'S NET SCHOOL TAX SHALL BE DETER-
MINED BY MULTIPLYING SUCH TAXPAYER'S TOTAL REAL  PROPERTY  TAX  BILL  BY
SIXTY-SEVEN  PERCENT.  IN  THE CITY OF NEW YORK, A TAXPAYER'S NET SCHOOL
TAX SHALL BE DETERMINED BY MULTIPLYING SUCH TAXPAYER'S TOTAL REAL  PROP-
ERTY TAX BILL BY FIFTY PERCENT.
  S 4. This act shall take effect immediately.