S T A T E   O F   N E W   Y O R K
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                                  5401

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                              May 14, 2015
                               ___________

Introduced  by  Sen. AMEDORE -- 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 increasing the
  base figure for basic and enhanced school  tax  relief  exemption  for
  property located in rural areas

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subparagraph (vi) of paragraph  (b)  of  subdivision  2  of
section  425 of the real property tax law, as added by section 1 of part
D-1 of chapter 57 of the laws of 2007, clause (A) as further amended  by
subdivision  (b)  of  section  1  of part W of chapter 56 of the laws of
2010, is amended to read as follows:
  (vi) For the two thousand nine--two thousand ten school year and ther-
eafter:
  (A) The base figure for the enhanced STAR exemption  shall  equal  the
prior  year's  base  figure multiplied by the percentage increase in the
consumer price index for urban wage earners and clerical workers (CPI-W)
published by the United States department  of  labor,  bureau  of  labor
statistics,  for  the  third  quarter of the calendar year preceding the
applicable school year, as compared to the third quarter  of  the  prior
calendar year. If a base figure as so determined is not exactly equal to
a  multiple  of  one hundred dollars, it shall be rounded to the nearest
multiple of one hundred dollars. It shall be the responsibility  of  the
commissioner  to annually determine such base figures.  PROVIDED, HOWEV-
ER, FOR REAL PROPERTY IN A RURAL AREA, THE BASE FIGURE FOR THE  ENHANCED
STAR EXEMPTION SHALL BE EIGHTY-FIVE THOUSAND DOLLARS.
  (B) The base figure for the basic STAR exemption shall be thirty thou-
sand dollars; PROVIDED, HOWEVER, FOR REAL PROPERTY IN A RURAL AREA, SUCH
BASE FIGURE SHALL BE FORTY THOUSAND DOLLARS.
  (C)  FOR  THE  PURPOSES  OF  THIS SECTION, "RURAL AREA" MEANS A COUNTY
HAVING A POPULATION OF LESS THAN TWO HUNDRED  THOUSAND,  OR  WITHIN  ANY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08310-02-5
              

S. 5401                             2

COUNTY  HAVING A POPULATION OF TWO HUNDRED THOUSAND OR MORE, A TOWN WITH
A POPULATION DENSITY OF ONE HUNDRED FIFTY OR FEWER  PERSONS  PER  SQUARE
MILE.
  S  2.  Subdivision  2  of  section 425 of the real property tax law is
amended by adding a new paragraph (m) to read as follows:
  (M) RURAL AREAS. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY,
ANY INCREASE IN THE EXEMPT AMOUNT OF REAL PROPERTY AS A RESULT  OF  SUCH
PROPERTY  BEING  LOCATED  IN  A  RURAL AREA, AS DEFINED IN CLAUSE (C) OF
SUBPARAGRAPH (VI) OF PARAGRAPH (B) OF THIS  SUBDIVISION,  SHALL  NOT  BE
LIMITED  OR  AFFECTED  BY THE EXEMPT AMOUNT OF SUCH REAL PROPERTY DURING
THE PREVIOUS TAX YEAR.
  S 3. This act shall take effect on the first of January next  succeed-
ing the date on which it shall have become a law.