S T A T E O F N E W Y O R K
________________________________________________________________________
5969--A
Cal. No. 428
2017-2018 Regular Sessions
I N A S S E M B L Y
February 21, 2017
___________
Introduced by M. of A. GALEF, ZEBROWSKI, MORELLE, SCHIMMINGER, GANTT,
MAGEE, ENGLEBRIGHT, CAHILL, PAULIN, LIFTON, PEOPLES-STOKES, GUNTHER,
LUPARDO, JAFFEE, JENNE, THIELE, ABINANTI, BARRETT, BRINDISI, BRONSON,
BUCHWALD, D'URSO, FAHY, HUNTER, JEAN-PIERRE, JONES, MAYER, McDONALD,
OTIS, RYAN, SANTABARBARA, SKARTADOS, SKOUFIS, STECK, STIRPE, WALLACE,
WOERNER, PRETLOW, SOLAGES, ROZIC, BRABENEC, HOOPER, B. MILLER, BUTLER,
STEC, WALTER, MAGNARELLI, OAKS, RAMOS, KOLB, NORRIS, GOODELL,
LAWRENCE, FRIEND, FITZPATRICK, JOHNS, PALMESANO, GARBARINO, WEPRIN,
MORINELLO, DiPIETRO -- Multi-Sponsored by -- M. of A. BYRNE, CROUCH,
WALSH -- read once and referred to the Committee on Real Property
Taxation -- ordered to a third reading, amended and ordered reprinted,
retaining its place on the order of third reading
AN ACT to amend the real property tax law and the tax law, in relation
to removing references to the school tax relief credit; and to repeal
certain provisions of such laws relating thereto
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 6 of section 425 of the real
property tax law, as amended by section 1 of part A of chapter 60 of the
laws of 2016, is amended to read as follows:
(a) Generally. All owners of the property who primarily reside thereon
[and who are not subject to the provisions of subdivision sixteen of
this section] must jointly file an application for exemption with the
assessor on or before the appropriate taxable status date. Such applica-
tion may be filed by mail if it is enclosed in a postpaid envelope prop-
erly 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09835-06-8
A. 5969--A 2
primary residence changes while their property is receiving the
exemption. The assessor may request that proof of residency be submitted
with the application. If the applicant requests a receipt from the
assessor as proof of submission of the application, the assessor shall
provide such receipt. If such request is made by other than personal
request, the applicant shall provide the assessor with a self-addressed
postpaid envelope in which to mail the receipt.
§ 2. Subdivision 16 of section 425 of the real property tax law is
REPEALED.
§ 3. Subdivision 2 of section 496 of the real property tax law, as
amended by section 3 of part A of chapter 60 of the laws of 2016, is
amended to read as follows:
2. An application to renounce an exemption shall be made on a form
prescribed by the commissioner and shall be filed with the county direc-
tor of real property tax services no later than ten years after the levy
of taxes upon the assessment roll on which the renounced exemption
appears. The county director, after consulting with the assessor as
appropriate, shall compute the total amount owed on account of the
renounced exemption as follows:
(a) For each assessment roll on which the renounced exemption appears,
the assessed value that was exempted shall be multiplied by the tax rate
or rates that were applied to that assessment roll. Interest shall then
be added to each such product at the rate prescribed by section nine
hundred twenty-four-a of this chapter or such other law as may be appli-
cable for each month or portion thereon since the levy of taxes upon
such assessment roll.
(b) The sum of the calculations made pursuant to paragraph (a) of this
subdivision with respect to all of the assessment rolls in question
shall be determined.
(c) A processing fee of five hundred dollars shall be added to the sum
determined pursuant to paragraph (b) of this subdivision[, unless the
provisions of paragraph (d) of this subdivision are applicable.
(d) If the applicant is renouncing a STAR exemption in order to quali-
fy for the personal income tax credit authorized by subsection (eee) of
section six hundred six of the tax law, and no other exemptions are
being renounced on the same application, no processing fee shall be
applicable].
§ 4. Subdivision 6 of section 1306-a of the real property tax law is
REPEALED.
§ 5. Subparagraph (A) of paragraph 3 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 to read as follows:
(A) [Beginning with] FOR THE taxable [years after] YEARS two thousand
[fifteen] SIXTEEN AND TWO THOUSAND SEVENTEEN, a basic STAR credit shall
be available to a qualified taxpayer if the affiliated income of the
parcel that serves as the taxpayer's primary residence is less than or
equal to five hundred thousand dollars.
§ 6. The opening paragraph of subparagraph (A) of paragraph 4 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 to read as
follows:
[Beginning with] FOR THE taxable [years after] YEARS two thousand
[fifteen] SIXTEEN AND TWO THOUSAND SEVENTEEN, an enhanced STAR credit
shall be available to a qualified taxpayer where both of the following
conditions are satisfied:
A. 5969--A 3
§ 7. Clause (iii) of subparagraph (A) of paragraph 10 of subsection
(eee) of section 606 of the tax law is REPEALED.
§ 8. Paragraph (c) of subdivision 11 of section 425 of the real prop-
erty tax law, as amended by section 3 of part A of chapter 73 of the
laws of 2016, is amended to read as follows:
(c) Transfers of title. When the assessor has received a report pursu-
ant to section five hundred seventy-four of this chapter of a transfer
of title to real property which is exempt pursuant to this section, the
assessor shall [discontinue the exemption as required by subdivision
sixteen of this section] SEND THE NEW OWNER OR OWNERS AS SHOWN THEREON
AN APPLICATION FOR THE EXEMPTION AUTHORIZED BY THIS SECTION. The asses-
sor shall not implement the provisions of section five hundred twenty of
this chapter upon such a transfer, except to the extent that the proper-
ty may also be receiving one or more other exemptions.
§ 9. Paragraph (c) of subdivision 6 of section 425 of the real proper-
ty tax law, as amended by section 4 of part A of chapter 73 of the laws
of 2016, is amended to read as follows:
(c) Senior citizens exemption. When property is eligible for the
senior citizens exemption authorized by section four hundred sixty-seven
of this [article] TITLE, it shall also be deemed to be eligible for the
enhanced exemption authorized by this section for certain senior citi-
zens, provided, where applicable, that the age requirement established
by a municipal corporation pursuant to subdivision five of section four
hundred sixty-seven of this [article] TITLE is satisfied, and no sepa-
rate application need be filed therefor. [Provided, however, that the
provisions of this paragraph shall only apply where at least one of the
applicants held title to the property on the taxable status date of the
assessment roll that was used to levy school district taxes for the two
thousand fifteen--two thousand sixteen school year and the property was
granted an exemption pursuant to this section on such assessment roll.]
§ 10. Implementation for the 2018--2019 school year. The commissioner
of taxation and finance shall assist localities in notifying the public
of the provisions of this act and any action required by taxpayers to
receive a STAR exemption for the 2018--2019 school year. Notwithstand-
ing subdivision 6 of section 425 of the real property tax law, for
assessment rolls used to levy school district taxes for the 2018--2019
school year, an application for an exemption under section 425 of the
real property tax law shall be filed with the local assessor by the last
date on which a petition with respect to complaints of assessment may be
filed or not later than the sixtieth day after the effective date of
this act, whichever is later. The assessor shall approve or deny such
application as if it had been filed on or before the taxable status
date. If the assessor determines that the property is eligible for the
exemption, the assessor shall thereupon be authorized and directed to
correct the assessment roll accordingly, or, if another person has
custody or control of the assessment roll, to direct that person to make
the appropriate corrections. If the correction is not made before school
taxes are levied, the failure to take the exemption into account in the
computation of the tax shall be deemed a "clerical error" for purposes
of title 3 of article 5 of the real property tax law, or any comparable
laws governing the correction of administrative errors on assessment
rolls and tax rolls, and shall be corrected accordingly.
Notwithstanding any other provision of law to the contrary, the
commissioner of taxation and finance shall immediately notify local
assessors of the name and address of any taxpayer within their assessing
unit who qualified for the school tax relief (STAR) credit pursuant to
A. 5969--A 4
subsection (eee) of section 606 of the tax law for taxable year 2017, or
has applied for a credit for taxable year 2018 and any additional infor-
mation available that would assist the assessor in accurately determin-
ing the property's eligibility for the STAR exemption pursuant to
section 425 of the real property tax law. To the extent possible, the
local assessor shall determine the eligibility of the property for the
2018--2019 school year using information provided by the commissioner of
taxation and finance. Taxpayers who applied with the department of
taxation and finance for the STAR credit for the 2018--2019 school year
or received the STAR credit for the 2017--2018 school year, shall not be
required to file an application for an exemption in order to receive an
exemption on the same property for the 2018--2019 school year; however,
if a property's eligibility cannot be determined by using information
supplied by the department of taxation and finance, the assessor may
seek additional documentation from the taxpayer to prove his or her
eligibility. Such taxpayer shall have until the last date on which a
petition, with respect to complaints of assessment may be filed, to
supply proof of eligibility, or thirty days of such request, whichever
is later. The assessor shall mail notice of his or her determination to
such owner. If the assessor determines that the property is eligible for
the exemption, the assessor shall thereupon be authorized and directed
to correct the assessment roll accordingly, or, if another person has
custody or control of the assessment roll, to direct that person to make
the appropriate corrections. If the correction is not made before school
taxes are levied, the failure to take the exemption into account in the
computation of the tax shall be deemed a "clerical error" for purposes
of title 3 of article 5 of the real property tax law, or any comparable
laws governing the correction of administrative errors on assessment
rolls and tax rolls, and shall be corrected accordingly. Nothing within
this act shall preclude a taxpayer from seeking administrative and judi-
cial review of an assessor's denial of the exemption.
§ 11. This act shall take effect immediately.