senate Bill S1647

2013-2014 Legislative Session

Provides a real property tax rate freeze for persons over seventy years of age

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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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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to local government
Jan 09, 2013 referred to local government

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S1647 - Bill Details

See Assembly Version of this Bill:
A5646
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง431, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S3577, A4650
2009-2010: S3733, A4399

S1647 - Bill Texts

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Provides for a capped real property school tax rate for persons over seventy years of age.

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BILL NUMBER:S1647

TITLE OF BILL: An act to amend the real property tax law, in relation
to establishing a capped real property school tax rate for persons
seventy years of age or older who meet the eligibility requirements
for the enhanced STAR exemption

PURPOSE: To provide seniors with a choice, depending on their
individual circumstances, to either have their real property school
tax rate frozen as of the day that they turn 70 years of age, or in
the alternative, to receive a STAR rebate check.

SUMMARY OF PROVISIONS: This bill amends the real property tax law by
allowing seniors, age 70 and older, to opt to freeze the full value
tax rate applied against their STAR eligible property to the previous
year's level, or in the alternative, receive a STAR rebate check.

The above options would be available to seniors, age 70 and older, who
are eligible for the Enhanced STAR benefit. If the STAR eligible
property is owned by multiple individuals, one of these individuals
must have attained at least the age of seventy in order to be eligible
to receive the tax freeze or tax rebate described above.

If a senior chooses the rebate check option, they would be taxed at
the current school tax rate. A senior cannot receive both benefits.

JUSTIFICATION: Many seniors live on fixed incomes and have difficulty
paying school property taxes which are constantly increasing. Those
seniors who qualify for the enhanced STAR exemption find that school
property taxes result in less money for food and much needed medical
expenses. Seniors live in constant fear that they will not be able to
afford to live in their homes. This bill will provide financial
stability and insure that our seniors will not be forced to give up
necessities just to pay their rising property taxes.

LEGISLATIVE HISTORY: S.3577 2011-12; S.3733 2009-10; S.3943-A,
2007-08; S.2404-C, 2005-06; S.3416, 2003-04.

FISCAL IMPLICATIONS: To be determined

EFFECTIVE DATE: This Act shall take effect on the first of January
next succeeding the date on which it shall have become a law and shall
apply to assessment rolls prepared on the basis of taxable status
dates occurring on or after such date.

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

                                  1647

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen. LAVALLE -- 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 establishing a
  capped real property school tax rate for persons seventy years of  age
  or  older  who meet the eligibility requirements for the enhanced STAR
  exemption

  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 431 to read as follows:
  S 431. PERSONS SEVENTY YEARS OF AGE  OR  OVER;  CAPPED  REAL  PROPERTY
SCHOOL  TAX RATE. 1. (A) RESIDENTIAL REAL PROPERTY OWNED AND OCCUPIED BY
ONE OR MORE PERSONS, EACH OF WHOM IS SEVENTY YEARS OF AGE  OR  OVER  AND
MEETS  EACH  OF  THE  REQUIREMENTS FOR THE ENHANCED EXEMPTION FOR SENIOR
CITIZENS SET FORTH IN SECTION FOUR HUNDRED TWENTY-FIVE OF THIS  ARTICLE,
OR RESIDENTIAL REAL PROPERTY OWNED AND OCCUPIED BY HUSBAND AND WIFE, ONE
OF  WHOM  IS SEVENTY YEARS OF AGE OR OVER AND MEETS EACH OF THE REQUIRE-
MENTS FOR THE ENHANCED  EXEMPTION  FOR  SENIOR  CITIZENS  SET  FORTH  IN
SECTION  FOUR HUNDRED TWENTY-FIVE OF THIS ARTICLE, SHALL BE ELIGIBLE FOR
THE CAPPED REAL PROPERTY SCHOOL TAX RATE  SET  FORTH  IN  THIS  SECTION,
PROVIDED  THE SCHOOL DISTRICT, AFTER PUBLIC HEARING, ADOPTS A RESOLUTION
PROVIDING THEREFOR.
  (B) FOR PURPOSES OF THIS  SECTION,  THE  TERM  "CAPPED  REAL  PROPERTY
SCHOOL TAX RATE" SHALL MEAN THE LOWER OF:
  (I)  THE  REAL  PROPERTY  SCHOOL  TAX  RATE ESTABLISHED ON THE TAXABLE
STATUS DATE NEXT SUCCEEDING THE DATE ON WHICH AN ELIGIBLE PERSON ATTAINS
THE AGE OF SEVENTY YEARS; OR
  (II) THE REAL PROPERTY SCHOOL TAX  RATE  ESTABLISHED  ON  ANY  TAXABLE
STATUS  DATE  SUBSEQUENT TO THE DATE ON WHICH AN ELIGIBLE PERSON ATTAINS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06156-01-3

S. 1647                             2

THE AGE OF SEVENTY YEARS, WHICH IS LOWER THAN THE REAL  PROPERTY  SCHOOL
TAX RATE ESTABLISHED PURSUANT TO SUBPARAGRAPH (I) OF THIS PARAGRAPH.
  (C) THE CAPPED REAL PROPERTY SCHOOL TAX RATE SHALL BE DETERMINED ANNU-
ALLY  FOR  EACH ELIGIBLE PERSON SEVENTY YEARS OF AGE OR OLDER IN ACCORD-
ANCE WITH THE PROVISIONS OF PARAGRAPHS (A) AND (B) OF THIS SUBDIVISION.
  2. ANY PERSON ELIGIBLE FOR THE CAPPED REAL PROPERTY  SCHOOL  TAX  RATE
SHALL  APPLY  ANNUALLY  FOR  SUCH CAPPED RATE. SUCH APPLICATION SHALL BE
MADE IN A MANNER AND FORM DETERMINED BY THE DEPARTMENT AND SHALL REQUIRE
PROOF OF THE APPLICANT'S AGE. SUCH APPLICATION SHALL BE FILED  WITH  THE
LOCAL ASSESSOR ON OR BEFORE THE TAXABLE STATUS DATE FOR SUCH DISTRICT.
  3.  EVERY  SCHOOL DISTRICT SHALL NOTIFY, OR CAUSE TO BE NOTIFIED, EACH
PERSON OWNING RESIDENTIAL REAL PROPERTY IN THE SCHOOL  DISTRICT  OF  THE
PROVISIONS  OF  THIS  SECTION. THE PROVISIONS OF THIS SUBDIVISION MAY BE
MET BY A NOTICE SENT TO SUCH  PERSONS  IN  SUBSTANTIALLY  THE  FOLLOWING
FORM:  "RESIDENTIAL  REAL PROPERTY OWNED BY PERSONS SEVENTY YEARS OF AGE
OR OLDER MAY BE ELIGIBLE FOR A CAPPED REAL PROPERTY SCHOOL TAX RATE.  TO
RECEIVE  SUCH  CAPPED  RATE, ELIGIBLE OWNERS OF QUALIFYING PROPERTY MUST
FILE AN APPLICATION WITH THEIR LOCAL ASSESSOR ON OR BEFORE THE  APPLICA-
BLE  TAXABLE  STATUS  DATE. FOR FURTHER INFORMATION, PLEASE CONTACT YOUR
LOCAL ASSESSOR."
  4. A SCHOOL DISTRICT WHICH PROVIDES A CAPPED REAL PROPERTY SCHOOL  TAX
RATE  FOR  PERSONS SEVENTY YEARS OF AGE OR OVER PURSUANT TO THIS SECTION
SHALL BE ELIGIBLE FOR REIMBURSEMENT BY THE DEPARTMENT OF  EDUCATION,  AS
APPROVED  BY  THE  COMMISSIONER  OF  EDUCATION, IN CONSULTATION WITH THE
COMMISSIONER, FOR ONE HUNDRED PERCENT OF THE DIRECT COST TO SUCH  SCHOOL
DISTRICT  RESULTING FROM THE IMPLEMENTATION OF THIS SECTION. SUCH DIRECT
COST SHALL BE CALCULATED PURSUANT TO REGULATIONS OF THE COMMISSIONER  OF
EDUCATION,  IN  CONSULTATION  WITH  THE  COMMISSIONER.  A CLAIM FOR SUCH
REIMBURSEMENT SHALL BE MADE BY SUCH SCHOOL DISTRICT IN A MANNER AND FORM
PRESCRIBED BY THE COMMISSIONER OF EDUCATION.
  S 2. 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
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.

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