S T A T E O F N E W Y O R K
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2567
2015-2016 Regular Sessions
I N A S S E M B L Y
January 20, 2015
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Introduced by M. of A. KATZ -- Multi-Sponsored by -- M. of A. RAIA --
read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to property tax
assessments for senior citizens
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 307-b to read as follows:
S 307-B. SENIOR CITIZEN PROPERTY TAX ASSESSMENT. 1. GENERAL. NOTWITH-
STANDING ANY OTHER PROVISION OF LAW, PROPERTY TAX ASSESSMENTS FOR REAL
PROPERTY OWNED BY ONE OR MORE PERSONS, EACH OF WHOM IS SIXTY-FIVE YEARS
OF AGE OR OVER, OR REAL PROPERTY OWNED BY HUSBAND AND WIFE, ONE OF WHOM
IS SIXTY-FIVE YEARS OF AGE OR OVER, MAY BE BASED ON THE COMBINED INCOME
OF THE OWNERS OF THE PROPERTY AND OF ANY OWNERS' SPOUSE RESIDING ON THE
PREMISES FOR THE INCOME TAX YEAR IMMEDIATELY PRECEDING THE DATE OF THE
PROPERTY TAX ASSESSMENT.
2. PROPERTY TAX CALCULATION. ALL REAL PROPERTY ENTITLED TO AN ASSESS-
MENT BASED ON THIS SECTION SHALL BE TAXED, AT THE OWNERS' DISCRETION,
BASED ON EITHER THE APPLICABLE TAX RATE FOR THE YEAR OR THREE PERCENT
MULTIPLIED BY THE COMBINED INCOME OF THE OWNERS OF THE PROPERTY AND OF
ANY OWNERS' SPOUSE RESIDING ON THE PREMISES.
3. INCOME. THE TERM "INCOME" AS USED HEREIN SHALL MEAN THE "ADJUSTED
GROSS INCOME" FOR FEDERAL INCOME TAX PURPOSES AS REPORTED ON THE INDI-
VIDUAL'S FEDERAL OR STATE INCOME TAX RETURN, SUBJECT TO ANY SUBSEQUENT
AMENDMENTS OR REVISIONS, REDUCED BY DISTRIBUTIONS, TO THE EXTENT
INCLUDED IN FEDERAL ADJUSTED GROSS INCOME, RECEIVED FROM AN INDIVIDUAL
RETIREMENT ACCOUNT AND AN INDIVIDUAL RETIREMENT ANNUITY; PROVIDED THAT
IF NO SUCH RETURN WAS FILED FOR THE APPLICABLE INCOME TAX YEAR, "INCOME"
SHALL MEAN THE ADJUSTED GROSS INCOME THAT WOULD HAVE BEEN SO REPORTED IF
SUCH A RETURN HAD BEEN FILED.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04458-01-5
A. 2567 2
4. PROPERTY ELIGIBILITY REQUIREMENTS. TO QUALIFY FOR A SENIOR CITIZEN
PROPERTY TAX ASSESSMENT PURSUANT TO THIS SECTION, THE PROPERTY MUST BE A
ONE, TWO OR THREE FAMILY RESIDENCE, A FARM DWELLING OR RESIDENTIAL PROP-
ERTY HELD IN CONDOMINIUM OR COOPERATIVE FORM OF OWNERSHIP AND MUST SERVE
AS THE PRIMARY RESIDENCE OF ONE OR MORE OF THE OWNERS THEREOF WHO ARE
SIXTY-FIVE YEARS OF AGE OR OVER.
5. PRIVACY. ANY INFORMATION OR DOCUMENTATION SUBMITTED BY THE OWNER IN
CONNECTION WITH APPLICATIONS FOR OR RENEWAL OF THE ASSESSMENT AUTHORIZED
UNDER THIS SECTION TO VERIFY INCOME, SHALL BE DEEMED CONFIDENTIAL, AND
THE ASSESSOR, ANY MUNICIPAL OFFICER OR MUNICIPAL EMPLOYEES ARE PROHIBIT-
ED FROM DISCLOSING ANY SUCH INFORMATION, EXCEPT FOR ANY DISCLOSURE
NECESSARY IN THE PERFORMANCE OF THEIR OFFICIAL DUTIES. ANY UNAUTHORIZED
DISCLOSURE OF SUCH INFORMATION SHALL BE DEEMED A VIOLATION OF SECTION
EIGHT HUNDRED FIVE-A OF THE GENERAL MUNICIPAL LAW.
6. SPECIAL CIRCUMSTANCES. (A) A HUSBAND AND WIFE MAY RECEIVE AN
ASSESSMENT PURSUANT TO THIS SECTION ON NO MORE THAN ONE RESIDENCE,
UNLESS LIVING APART DUE TO LEGAL SEPARATION.
(B) WHEN A PARCEL INCLUDES TWO OR MORE PHYSICALLY SEPARATE RESIDENCES,
AN ASSESSMENT MAY BE GRANTED PURSUANT TO THIS SECTION TO EACH RESIDENCE
WHICH (I) SERVES AS THE PRIMARY RESIDENCE OF AT LEAST ONE OF THE OWNERS
OF THE PARCEL, AND (II) WOULD BE ELIGIBLE FOR AN ASSESSMENT PURSUANT TO
THIS SECTION IF IT WERE SEPARATELY ASSESSED AND OWNED EXCLUSIVELY BY THE
OWNER OR OWNERS WHO RESIDE THEREIN, PROVIDED THAT ONLY ONE SUCH ASSESS-
MENT MAY BE APPLIED TO THE LAND INCLUDED WITHIN THE PARCEL.
(C) WHEN AN APPLICANT'S PRIMARY RESIDENCE IS LOCATED IN TWO OR MORE
MUNICIPAL CORPORATIONS, EACH PORTION OF THE RESIDENCE SHALL BE ELIGIBLE
FOR THE ASSESSMENT PROVIDED BY THIS SECTION IF THE ELIGIBILITY REQUIRE-
MENTS ARE OTHERWISE SATISFIED. THE PROVISIONS OF THIS PARAGRAPH SHALL
NOT APPLY WHEN THE LAND ASSOCIATED WITH A RESIDENTIAL STRUCTURE IS
LOCATED IN MORE THAN ONE MUNICIPAL CORPORATION, BUT THE RESIDENTIAL
STRUCTURE ITSELF IS LOCATED ENTIRELY WITHIN ONE OF THOSE MUNICIPAL
CORPORATIONS.
7. APPLICATION PROCEDURE. (A) ALL OWNERS OF THE PROPERTY WHO PRIMARILY
RESIDE THEREON MUST JOINTLY FILE AN APPLICATION FOR A SENIOR CITIZEN
PROPERTY TAX ASSESSMENT WITH THE ASSESSOR ON OR BEFORE THE APPROPRIATE
TAXABLE STATUS DATE. SUCH APPLICATION MAY BE FILED BY MAIL IF IT IS
ENCLOSED IN A POSTPAID ENVELOPE PROPERLY ADDRESSED TO THE APPROPRIATE
ASSESSOR, DEPOSITED IN A POST OFFICE OR OFFICIAL DEPOSITORY UNDER THE
EXCLUSIVE CARE OF THE UNITED STATES POSTAL SERVICE, AND POSTMARKED BY
THE UNITED STATES POSTAL SERVICE ON OR BEFORE THE APPLICABLE TAXABLE
STATUS DATE. EACH SUCH APPLICATION SHALL BE MADE ON A FORM PRESCRIBED BY
THE COMMISSIONER, WHICH SHALL REQUIRE THE APPLICANT OR APPLICANTS TO
AGREE TO NOTIFY THE ASSESSOR IF THEIR PRIMARY RESIDENCE CHANGES WHILE
THEIR PROPERTY IS RECEIVING THE ASSESSMENT. THE ASSESSOR MAY REQUEST
THAT PROOF OF RESIDENCY BE SUBMITTED WITH THE APPLICATION. IF THE APPLI-
CANT REQUESTS A RECEIPT FROM THE ASSESSOR AS PROOF OF SUBMISSION OF THE
APPLICATION, THE ASSESSOR SHALL PROVIDE SUCH RECEIPT.
(B) IF THE ASSESSOR IS SATISFIED THAT THE APPLICANT OR APPLICANTS ARE
ENTITLED TO AN ASSESSMENT PURSUANT TO THIS SECTION, HE OR SHE SHALL
APPROVE THE APPLICATION AND SUCH REAL PROPERTY SHALL THEREAFTER BE
ASSESSED BASED ON THE OWNERS' AND ANY OF THE OWNERS' SPOUSES RESIDING ON
THE PREMISES INCOME AS PROVIDED HEREIN. IF THE ASSESSOR DETERMINES THAT
THE APPLICANT OR APPLICANTS ARE NOT ENTITLED TO AN ASSESSMENT PURSUANT
TO THIS SECTION, HE OR SHE SHALL, NOT LATER THAN TEN DAYS PRIOR TO THE
DATE FOR HEARING COMPLAINTS IN RELATION TO ASSESSMENTS, MAIL TO EACH
APPLICANT NOT ENTITLED TO THE ASSESSMENT A NOTICE OF DENIAL OF THAT
A. 2567 3
APPLICATION FOR THE ASSESSMENT HEREIN FOR THAT YEAR. THE NOTICE OF
DENIAL SHALL SPECIFY EACH REASON FOR SUCH DENIAL AND SHALL BE SENT ON A
FORM PRESCRIBED BY THE COMMISSIONER. FAILURE TO MAIL ANY SUCH NOTICE OF
DENIAL OR THE FAILURE OF ANY PERSON TO RECEIVE SUCH NOTICE SHALL NOT
PREVENT THE LEVY, COLLECTION AND ENFORCEMENT OF THE TAXES ON PROPERTY
OWNED BY SUCH PERSON.
8. PROOF OF RESIDENCY. (A) FROM TIME TO TIME, THE ASSESSOR MAY REQUEST
PROOF OF RESIDENCY FROM THE OWNER OR OWNERS OF ANY PROPERTY WHICH
RECEIVES AN ASSESSMENT PURSUANT TO THIS SECTION. IN ADDITION, THE ASSES-
SOR SHALL REQUEST PROOF OF RESIDENCY FROM ANY SUCH OWNER OR OWNERS WHEN
REQUESTED TO DO SO BY THE COMMISSIONER.
(B) A REQUEST FOR PROOF OF RESIDENCY SHALL BE MAILED AT LEAST SIXTY
DAYS PRIOR TO THE ENSUING TAXABLE STATUS DATE. THE OWNER OR OWNERS SHALL
SUBMIT PROOF OF THEIR RESIDENCY TO THE ASSESSOR ON OR BEFORE THE ENSUING
TAXABLE STATUS DATE.
(C) THE BURDEN SHALL BE ON THE OWNER OR OWNERS TO ESTABLISH THAT THE
PROPERTY IS THEIR PRIMARY RESIDENCE. IF THEY SUBMIT PROOF OF RESIDENCY
ON OR BEFORE THE ENSUING TAXABLE STATUS DATE, AND THE SUBMISSION DEMON-
STRATES TO THE ASSESSOR'S SATISFACTION THAT THE PROPERTY IS THE PRIMARY
RESIDENCE OF ONE OR MORE OF THE OWNERS THEREOF, AND IF THE REQUIREMENTS
OF THIS SECTION ARE OTHERWISE SATISFIED, THE ASSESSMENT SHALL CONTINUE
IN EFFECT ON THE ENSUING TENTATIVE ASSESSMENT ROLL. OTHERWISE, THE
ASSESSOR SHALL DISCONTINUE THE ASSESSMENT ON THE NEXT ENSUING TENTATIVE
ASSESSMENT ROLL AS PROVIDED HEREIN, AND, WHERE APPROPRIATE, SHALL
PROCEED AS FURTHER PROVIDED HEREIN.
9. DISCONTINUANCE OF ASSESSMENT. (A) THE ASSESSOR SHALL DISCONTINUE
ANY ASSESSMENT GRANTED PURSUANT TO THIS SECTION IF IT APPEARS THAT: (I)
THE PROPERTY MAY NOT BE THE PRIMARY RESIDENCE OF THE OWNER OR OWNERS WHO
APPLIED FOR THE ASSESSMENT, (II) TITLE TO THE PROPERTY HAS BEEN TRANS-
FERRED TO A NEW OWNER OR OWNERS, OR (III) THE PROPERTY OTHERWISE MAY NO
LONGER BE ELIGIBLE FOR THE ASSESSMENT.
(B) UPON DETERMINING THAT AN ASSESSMENT GRANTED PURSUANT TO THIS
SECTION SHOULD BE DISCONTINUED, THE ASSESSOR SHALL MAIL A NOTICE SO
STATING TO THE OWNER OR OWNERS THEREOF AT THE TIME AND IN THE MANNER
PROVIDED BY SECTION FIVE HUNDRED TEN OF THIS CHAPTER. SUCH OWNER OR
OWNERS SHALL BE ENTITLED TO SEEK ADMINISTRATIVE AND JUDICIAL REVIEW OF
SUCH ACTION IN THE MANNER PROVIDED BY LAW, PROVIDED, THAT THE BURDEN
SHALL BE ON SUCH OWNER OR OWNERS TO ESTABLISH ELIGIBILITY FOR THE
ASSESSMENT.
10. REGISTRATION PROGRAM. THE COMMISSIONER SHALL ESTABLISH AND IMPLE-
MENT A PROGRAM UNDER WHICH ALL OWNERS OF PROPERTIES INITIALLY APPLYING
FOR AND THOSE RECEIVING AN ASSESSMENT BASED ON THIS SECTION SHALL BE
REQUIRED TO BE REGISTERED WITH THE COMMISSIONER IN THE MANNER, AT SUCH
INTERVALS, AND BY THE DATE OR DATES PRESCRIBED BY THE COMMISSIONER.
S 2. This act shall take effect on the first of February 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.