senate Bill S7447

2011-2012 Legislative Session

Reinstates the Middle Class STAR rebate for the 2013-2014 school year and thereafter

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Sponsored By

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

view actions (5)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 06, 2012 referred to real property taxation
delivered to assembly
passed senate
Jun 05, 2012 ordered to third reading cal.1113
May 18, 2012 referred to rules

Co-Sponsors

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S7447 - Details

See Assembly Version of this Bill:
A10776
Law Section:
Real Property Tax Law
Laws Affected:
Add §1306-b, RPT L; add §178, amd §606, Tax L

S7447 - Summary

Reinstates the Middle Class STAR rebate for the 2013-2014 school year and thereafter; sets out amounts per year; commissioner of taxation is authorized to develop procedures for the implementation of such program.

S7447 - Sponsor Memo

S7447 - Bill Text download pdf

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

                                  7447

                            I N  S E N A T E

                              May 18, 2012
                               ___________

Introduced  by Sens. LAVALLE, RANZENHOFER, SKELOS, BALL, RITCHIE, ZELDIN
  -- read twice and ordered printed, and when printed to be committed to
  the Committee on Rules

AN ACT to amend the real property tax law and the tax law,  in  relation
  to reinstating the "Middle Class 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. "MIDDLE CLASS STAR" REBATE PROGRAM. 1. TAX REBATES. (A) FOR
THE TWO THOUSAND TWELVE--TWO THOUSAND THIRTEEN SCHOOL YEAR AND EACH YEAR
THEREAFTER IF A PARCEL  IS  ENTITLED  TO  THE  ENHANCED  STAR  EXEMPTION
AUTHORIZED  BY SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER, 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) FOR THE TWO THOUSAND THIRTEEN--TWO THOUSAND FOURTEEN  SCHOOL  YEAR
AND  EACH  YEAR  THEREAFTER  IF  A  PARCEL IS ENTITLED TO THE BASIC STAR
EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE OF  THIS  CHAP-
TER,  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.
  (C) 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 SECTION FOUR  HUNDRED

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

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