senate Bill S2545A

2013-2014 Legislative Session

Reinstates the Middle Class STAR rebate for the 2015-2016 school year and thereafter

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Sponsored By

Archive: Last Bill Status - In Senate Committee


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

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 27, 2014 print number 2545a
amend and recommit to local government
Jan 08, 2014 referred to local government
Jan 18, 2013 referred to local government

Co-Sponsors

view additional co-sponsors

S2545 - Details

Law Section:
Real Property Tax Law
Laws Affected:
Add §1306-b, RPT L; add §178, amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4338A
2009-2010: S5248A

S2545 - Summary

Reinstates the Middle Class STAR rebate for the 2015-2016 school year and thereafter; sets out amounts per year; authorizes commissioner of taxation to develop procedures for the implementation of such program.

S2545 - Sponsor Memo

S2545 - Bill Text download pdf

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

                                  2545

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 18, 2013
                               ___________

Introduced  by  Sens.  RANZENHOFER,  DeFRANCISCO, LARKIN, O'MARA, YOUNG,
  ZELDIN -- 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 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) IF A
PARCEL IS ENTITLED TO THE BASIC OR ENHANCED STAR EXEMPTION AUTHORIZED BY
SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER FOR  THE  TWO  THOUSAND
SIX--TWO  THOUSAND  SEVEN  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 FOURTEEN
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
TWENTY-FIVE OF THIS CHAPTER, OR ON OR BEFORE JULY  FIRST,  TWO  THOUSAND
FOURTEEN  AND  EACH  YEAR THEREAFTER, IN THE CASE OF A CITY WITH A POPU-
LATION OF ONE MILLION OR MORE, THE COMMISSIONER OF FINANCE,  OR  HIS  OR
HER  DESIGNEE, SHALL PROVIDE TO THE COMMISSIONER OF TAXATION AND FINANCE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05161-01-3

Co-Sponsors

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S2545A (ACTIVE) - Details

Law Section:
Real Property Tax Law
Laws Affected:
Add §1306-b, RPT L; add §178, amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4338A
2009-2010: S5248A

S2545A (ACTIVE) - Summary

Reinstates the Middle Class STAR rebate for the 2015-2016 school year and thereafter; sets out amounts per year; authorizes commissioner of taxation to develop procedures for the implementation of such program.

S2545A (ACTIVE) - Sponsor Memo

S2545A (ACTIVE) - Bill Text download pdf

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

                                 2545--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 18, 2013
                               ___________

Introduced  by  Sens.  RANZENHOFER,  DeFRANCISCO, LARKIN, O'MARA, YOUNG,
  ZELDIN -- read twice and ordered  printed,  and  when  printed  to  be
  committed  to  the Committee on Local Government -- recommitted to the
  Committee on Local Government in accordance with Senate Rule 6, sec. 8
  -- committee discharged, bill amended, ordered  reprinted  as  amended
  and recommitted to said committee

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) IF A
PARCEL IS ENTITLED TO THE BASIC OR ENHANCED STAR EXEMPTION AUTHORIZED BY
SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER FOR  THE  TWO  THOUSAND
SIX--TWO  THOUSAND  SEVEN  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 FIFTEEN
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
TWENTY-FIVE  OF  THIS  CHAPTER, OR ON OR BEFORE JULY FIRST, TWO THOUSAND
FIFTEEN AND EACH YEAR THEREAFTER, IN THE CASE OF A  CITY  WITH  A  POPU-
LATION  OF  ONE  MILLION OR MORE, THE COMMISSIONER OF FINANCE, OR HIS OR
HER DESIGNEE, SHALL PROVIDE TO THE COMMISSIONER OF TAXATION AND  FINANCE

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