S T A T E O F N E W Y O R K
________________________________________________________________________
891
2017-2018 Regular Sessions
I N S E N A T E
January 5, 2017
___________
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.
LBD03809-01-7
S. 891 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.
§ 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.
§ 3. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.