NY State Senate Bill 2011-S1859

Archive: Last Bill Status - In Senate Committee Aging Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 04, 2012	referred to aging
Jan 13, 2011	referred to aging

2011-S1859 (ACTIVE) - Details

See Assembly Version of this Bill:: A2084
Current Committee:: Senate Aging
Law Section:: Real Property Tax Law
Laws Affected:: Add §425-b, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S3648, A7198
2013-2014: S3658, A4747
2015-2016: S4601, A6691

2011-S1859 (ACTIVE) - Summary

Authorizes a real property tax exemption for senior citizens in the town of Southampton equal to the exemption amount under the enhanced STAR program.

2011-S1859 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S1859

TITLE OF BILL:
An act
to amend the real property tax law, in relation to providing a real
property tax exemption for the senior citizens in the town of
Southampton

PURPOSE:
Upon the adoption of a local law, this bill would provide an
additional tax abatement to senior citizens in the town of
Southampton, in addition to the STAR program. The abatement would be
based on reassessment value of the property with the assessment roll
completed in 2006 and through 2021.

SUMMARY OF PROVISIONS:
In the town of Southampton, county of Suffolk, the property of a
senior citizen that qualifies for and received the enhanced exemption
pursuant to subdivision 4 of section 425 of the real property tax law
shall be eligible for abatement. There will be no separate
application required for the abatement. Eligibility for abatement
will be determined annually by the town assessor.
The abatement will eliminate all tax that results from any increase in
the town tax applicable to the assessment roll. However, it will not
limit tax increases if the actual value of the property increases.

JUSTIFICATION:
The Town of Southampton is undertaking a town-wide reassessment that
would bring all properties up to 100% market value thereby obviating
the need to utilize the State's equalization rate. The Town of
Southampton would like to ensure that its' senior citizen population,
who are on fixed income, do not suffer any adverse affects from
reassessment. This amendment would provide that senior citizens who
qualify for the enhanced STAR exemption would also receive the
appropriate partial tax abatement on their Town portion of the tax
bill. This amendment would not limit tax increases resulting from an
actual change in the value of property or from subsequent town tax
rate increases for tax rate increases for taxes other than the town
tax.

LEGISLATIVE HISTORY:
2009-10: S.3648A
2007-08: S.658-B
2005-06: S.1839-A
2003-04: S.6323

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect immediately.

2011-S1859 (ACTIVE) - Bill Text download pdf

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

    S. 1859                                                  A. 2084

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 13, 2011
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Aging

IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
  to the Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation  to  providing  a
  real  property  tax  exemption  for the senior citizens in the town of
  Southampton

  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. REAL PROPERTY EXEMPTION PROGRAM FOR SENIOR CITIZENS  FOR  THE
TOWN  OF  SOUTHAMPTON.  1.  GENERALLY.  WHEN  REAL PROPERTY RECEIVES THE
ENHANCED STAR EXEMPTION FROM  SCHOOL  DISTRICT  TAXATION  AUTHORIZED  BY
SECTION  FOUR  HUNDRED TWENTY-FIVE OF THIS TITLE, THE PROPERTY  SHALL BE
DESIGNATED AS ELIGIBLE FOR A TOWN TAX EXEMPTION IN THE TOWN OF SOUTHAMP-
TON ON THE SAME ASSESSMENT ROLL IN THE MANNER PROVIDED BY THIS  SECTION,
AND  THE QUALIFIED OWNER-APPLICANT OR OWNER-APPLICANTS SHALL BE ENTITLED
TO A TOWN TAX EXEMPTION IN  THE  SAME  AMOUNT  OF  THE  ENHANCED    STAR
EXEMPTION  AUTHORIZED  BY SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE
PROVIDED THAT THE TOWN  BOARD  OF  SOUTHAMPTON,  AFTER  PUBLIC  HEARING,
ADOPTS A LOCAL LAW IMPLEMENTING THE PROVISIONS OF THIS SECTION. NO SEPA-
RATE APPLICATION NEED BE FILED FOR SUCH TAX EXEMPTION.
  2. TOWN OF SOUTHAMPTON REAL PROPERTY TAX EXEMPTION. (A) SUBJECT TO THE
PROVISIONS OF PARAGRAPH (B) OF THIS SUBDIVISION, THE ASSESSMENT FOR EACH
ELIGIBLE  PARCEL  SHALL  BE  EQUAL TO   THE EXEMPT AMOUNT DETERMINED FOR
PURPOSES OF THE ENHANCED  STAR  EXEMPTION  AUTHORIZED  BY  SECTION  FOUR
HUNDRED  TWENTY-FIVE  OF  THIS TITLE FOR THE ASSESSING UNIT IN WHICH THE
PARCEL IS LOCATED PURSUANT TO THE ENACTMENT OF A LOCAL LAW BY  THE  TOWN
OF SOUTHAMPTON.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03820-01-1

S. 1859                             2                            A. 2084

  (B)  NOTWITHSTANDING  THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDIVI-
SION, IN NO EVENT SHALL  THE  TOWN  OF  SOUTHAMPTON  REAL  PROPERTY  TAX
EXEMPTION  ASSESSMENT  OF A PARCEL EXCEED THE  TAXABLE ASSESSED VALUE OF
THAT PARCEL FOR COUNTY PURPOSES.
  3. ENTRY ON ASSESSMENT ROLL; EFFECT. EACH PARCEL WHICH IS ELIGIBLE FOR
A TOWN OF SOUTHAMPTON REAL PROPERTY TAX EXEMPTION SHALL BE DESIGNATED AS
SUCH  BY  THE ASSESSOR ON THE ASSESSMENT ROLL, PROVIDED, HOWEVER, THAT A
TOWN OF SOUTHAMPTON REAL PROPERTY TAX EXEMPTION  SHALL  NOT  AFFECT  THE
TOTAL OR TAXABLE ASSESSED VALUE OF ANY PARCEL FOR ANY PURPOSE, AND SHALL
NOT  BE  CONSIDERED WHEN DETERMINING THE TAX RATE OF THE TOWN OR FOR ANY
PURPOSE OTHER THAN  DETERMINING THE EXEMPTION TO WHICH THE  OWNER-APPLI-
CANT  OR  OWNER-APPLICANTS ARE ENTITLED UNDER SECTION FOUR HUNDRED TWEN-
TY-FIVE OF THIS TITLE.
  4. EXCEPTIONS. CO-OPERATIVE APARTMENT UNITS AND MOBILE HOMES. WHEN  AN
ENHANCED STAR EXEMPTION IS GRANTED PURSUANT TO PARAGRAPH (K) OF SUBDIVI-
SION  TWO  OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE IN RELATION
TO A CO-OPERATIVE APARTMENT UNIT, OR PURSUANT TO PARAGRAPH (1)  OF  SUCH
SUBDIVISION  IN RELATION TO A MOBILE HOME WHICH IS SEPARATELY OWNED FROM
BUT ASSESSED WITH THE LAND ON WHICH IT IS LOCATED, AND SUCH CO-OPERATIVE
APARTMENT UNIT OR MOBILE HOME IS ALSO ELIGIBLE FOR A TOWN OF SOUTHAMPTON
REAL PROPERTY TAX EXEMPTION PURSUANT  TO  THIS  SECTION,  THE  EXEMPTION
SHALL BE APPLIED TO THE PARCEL ITSELF. THE ASSESSOR SHALL PREPARE A LIST
OR DATA FILE IDENTIFYING SUCH OWNER-APPLICANT OR OWNER-APPLICANTS, THEIR
MAILING  ADDRESSES,  AND  THE  TAXABLE  ASSESSED VALUE FOR TOWN PURPOSES
ATTRIBUTABLE TO THEIR RESPECTIVE CO-OPERATIVE APARTMENT UNITS OR  MOBILE
HOMES,  AND  SHALL SUBMIT THE SAME TO THE STATE BOARD WITHIN THIRTY DAYS
AFTER THE COMPLETION OF THE FINAL ASSESSMENT ROLL.  SUCH  LIST  OR  DATA
FILE  SHALL  BE PREPARED IN SUCH FORM AND MANNER AS MAY BE PRESCRIBED BY
THE STATE BOARD OF REAL PROPERTY SERVICES.
  5. CORRECTION OF AN INCORRECT ENTRY. AN INCORRECT ENTRY ON AN  ASSESS-
MENT  ROLL  OF  A TOWN OF SOUTHAMPTON REAL PROPERTY TAX EXEMPTION MAY BE
CORRECTED IN THE MANNER PROVIDED BY LAW FOR THE CORRECTION OF AN  INCOR-
RECT  ENTRY  OF  THE  STAR  EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED
TWENTY-FIVE OF THIS TITLE. A DENIAL OF A TOWN OF SOUTHAMPTON REAL  PROP-
ERTY  TAX  EXEMPTION  SHALL  BE  SUBJECT  TO ADMINISTRATIVE AND JUDICIAL
REVIEW IN THE MANNER PROVIDED BY LAW FOR THE  REVIEW OF ASSESSMENTS.
  6. INCONSISTENT LAWS SUPERSEDED. THE PROVISIONS OF THIS SECTION  SHALL
APPLY TO ALL ASSESSING UNITS LOCATED WITHIN THE TOWN OF SOUTHAMPTON.
  S 2. This act shall take effect immediately.

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Senate Bill S1859

Sponsored By

Archive: Last Bill Status - In Senate Committee Aging Committee

2011-S1859 (ACTIVE) - Details

2011-S1859 (ACTIVE) - Summary

2011-S1859 (ACTIVE) - Sponsor Memo

2011-S1859 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S1859

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Sponsored By

Kenneth P. LaValle

Archive: Last Bill Status - In Senate Committee Aging Committee

2011-S1859 (ACTIVE) - Details

2011-S1859 (ACTIVE) - Summary

2011-S1859 (ACTIVE) - Sponsor Memo

2011-S1859 (ACTIVE) - Bill Text download pdf

Comments