Senate Bill S6323

                                 BILL NUMBER:  S6323

 TITLE OF BILL :  An act to amend the real property tax law, in
relation to STAR exemptions for owners who are absent due to medical
reasons or institutionalization

 PURPOSE : To protect aged and unwell residents who may be in the
hospital or nursing home from losing their STAR exemption which may
lead to the loss of their homes.

 SUMMARY OF PROVISIONS : Section 1 - amends paragraph b of subdivision
3 of section 425 of the Real Property Tax Law, as added by section 1
of part B of Chapter 389 of the Laws of 1997, to provide that to be
STAR eligible the property must serve as the primary residence of one
or more of the owners unless the owner or owners are absent from the
property due to medical reasons or institutionalization

Section 2 - amends paragraph c of subdivision 4 of section 425 of the
Reap Property Tax Law, as added by section 4 of part A of Chapter 405
of the Laws of 1999 to provide that an exemption shall be granted when
an owner is absent from the residence while receiving health-related
care provided that during such confinement the property is not
occupied by anyone other than the spouse, child or co-owner of such
owner.

Section 3 - provides the effective date.
              

 JUSTIFICATION : It appears that municipalities are denying STAR
benefits for property where the owner is receiving health related care
in a hospital or nursing home where no one is residing in the
property, or in which a child, who in all likelihood was a caregiver
before the owner went to the hospital or nursing home, and who will be
a caregiver if the owner is able to return home, is residing. As a
result, these owners, sick and aged, are faced with a higher school
tax bill at a time they may be struggling with their health and to pay
their for their medical treatment. The result can be that such owners
cannot afford to keep their homes, and they must sell and lose the
opportunity to return home should their condition improve. The
language proposed here is the same as the exception language that
applies to Veterans exemptions in Real Property Tax Law subsection
458-a (d). For many practical and humanitarian reasons, it should be
an important social goal to allow our residents to remain in their
homes, if they wish to remain, for as long as possible.

 LEGISLATIVE HISTORY : This is a new bill.

 FISCAL IMPLICATIONS : To be determined.

 EFFECTIVE DATE : This act shall take effect immediately and shall
apply to the administration of the STAR exemption beginning with the
school year following the effective date of this act.