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Assembly Bill A3947A

2017-2018 Legislative Session

Requires STAR program payments are issued timely

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

2017-A3947 - Details

See Senate Version of this Bill:
S3038
Current Committee:
Assembly Real Property Taxation
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

2017-A3947 - Summary

Requires STAR program payments to be postmarked no later than fifteen days prior to the expiration of the interest free period to pay school taxes of the year the credit is allowed, or no later than ninety days after the receipt of an application for the credit, whichever is later.

2017-A3947 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3947
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2017
                                ___________
 
 Introduced  by M. of A. GALEF -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to requiring STAR
   program payments to be issued timely
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Section  425  of  the real property tax law is amended by
 adding a new subdivision 17 to read as follows:
   17. PAYMENT OF STAR EXEMPTION. (A) EACH PROPERTY OWNER  WHO  COMPLETES
 THE  APPLICATION  AND  REGISTRATION PROCESS BEFORE JULY FIRST OF A GIVEN
 YEAR SHALL HAVE ANY EXEMPTION PAYMENTS OWED ISSUED BY  THE  COMMISSIONER
 ON  OR  BEFORE  SEPTEMBER THIRTIETH OF THAT SAME YEAR. IN THE EVENT THAT
 THE EXEMPTION PAYMENT IS ISSUED AFTER THE REQUIRED DATE OR IS ISSUED  IN
 THE  INCORRECT AMOUNT, THE COMMISSIONER SHALL INCLUDE A LATE FEE OF FIVE
 PERCENT, WITH AN ADDITIONAL ONE PERCENT PER  MONTH  THEREAFTER,  OF  THE
 TOTAL EXEMPTION PAYMENT.
   (B)  WHERE A PROPERTY OWNER COMPLETES THE APPLICATION AND REGISTRATION
 PROCESS AFTER JULY FIRST AND THE COMMISSIONER IS TO ISSUE ANY  EXEMPTION
 PAYMENTS  FOR  THAT  YEAR,  THE  COMMISSIONER  SHALL ISSUE THE EXEMPTION
 PAYMENT NO LATER THAN NINETY DAYS AFTER THE COMPLETION OF  THE  APPLICA-
 TION  AND  REGISTRATION PROCESS. IN THE EVENT THAT THE EXEMPTION PAYMENT
 IS ISSUED AFTER THE REQUIRED DATE OR IS ISSUED IN THE INCORRECT  AMOUNT,
 THE COMMISSIONER SHALL INCLUDE A LATE FEE OF FIVE PERCENT, WITH AN ADDI-
 TIONAL ONE PERCENT PER MONTH THEREAFTER, OF THE TOTAL EXEMPTION PAYMENT.
   §  2.  This  act shall take effect on the ninetieth day after it shall
 have become a law.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07549-03-7

2017-A3947A (ACTIVE) - Details

See Senate Version of this Bill:
S3038
Current Committee:
Assembly Real Property Taxation
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

2017-A3947A (ACTIVE) - Summary

Requires STAR program payments to be postmarked no later than fifteen days prior to the expiration of the interest free period to pay school taxes of the year the credit is allowed, or no later than ninety days after the receipt of an application for the credit, whichever is later.

2017-A3947A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3947--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2017
                                ___________
 
 Introduced  by M. of A. GALEF -- read once and referred to the Committee
   on Real Property  Taxation  --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN  ACT  to  amend  the  tax  law, in relation to requiring STAR program
   payments to be issued timely

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subparagraph  (B)  of paragraph 10 of subsection (eee) of
 section 606 of the tax law, as amended by section 8 of part A of chapter
 73 of the laws of 2016, is amended and a new subparagraph (F)  is  added
 to read as follows:
   (B)  On or before September [fifteenth] FIRST of each year, or as soon
 thereafter as practicable, the commissioner shall determine  the  eligi-
 bility  of taxpayers for this credit utilizing the information available
 to him or her as obtained from the applications submitted [on or  before
 July  first of that year, or such later date as may have been prescribed
 by the commissioner for that purpose,] and from such  other  sources  as
 the  commissioner  deems  reliable  and appropriate. For those taxpayers
 whom the commissioner has  determined  eligible  for  this  credit,  the
 commissioner  shall  advance  a payment in the amount specified in para-
 graph three, four or six of this subsection,  whichever  is  applicable.
 Such  payment  shall  be  [issued  by September thirtieth] POSTMARKED NO
 LATER THAN FIFTEEN DAYS PRIOR TO THE EXPIRATION  OF  THE  INTEREST  FREE
 PERIOD  TO  PAY  SCHOOL  TAXES of the year the credit is allowed, or [as
 soon thereafter as is practicable] NO LATER THAN NINETY DAYS  AFTER  THE
 RECEIPT  OF AN APPLICATION FOR THE CREDIT, WHICHEVER IS LATER.  [Nothing
 contained herein shall be deemed to preclude the commissioner from issu-
 ing payments after September  thirtieth  to  qualified  taxpayers  whose
 applications were made after July first of that year, or such later date
 as may have been prescribed by the commissioner for such purpose.]
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07549-04-7

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