senate Bill S7139

2017-2018 Legislative Session

Provides a filing extension for the "enhanced" STAR exemption to eligible applicants

download bill text pdf

Sponsored By

Archive: Last Bill Status - Passed Senate


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

Your Voice

do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

view actions (7)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 07, 2018 referred to real property taxation
delivered to assembly
passed senate
Mar 15, 2018 advanced to third reading
Mar 14, 2018 2nd report cal.
Mar 13, 2018 1st report cal.642
Jan 03, 2018 referred to aging

S7139 - Details

See Assembly Version of this Bill:
A10775
Law Section:
Real Property Tax Law
Laws Affected:
Amd §425, RPT L
Versions Introduced in 2019-2020 Legislative Session:
A719

S7139 - Summary

Provides a filing extension for the "enhanced" STAR exemption to initial applicants provided that such applicants have not been granted such extension before and such applicants are otherwise entitled to the exemption.

S7139 - Sponsor Memo

S7139 - Bill Text download pdf


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

                                  7139

                            I N  S E N A T E

                               (PREFILED)

                             January 3, 2018
                               ___________

Introduced  by  Sen.  GRIFFO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Aging

AN ACT to amend the real property tax law, in relation  to  providing  a
  filing  extension for the "enhanced" STAR exemption to eligible appli-
  cants

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

  Section  1.  Subdivision 6 of section 425 of the real property tax law
is amended by adding a new paragraph (a-3) to read as follows:
  (A-3) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY,  WHERE  AN
INITIAL  APPLICATION  FOR  THE  "ENHANCED"  STAR EXEMPTION AUTHORIZED BY
SUBDIVISION FOUR OF THIS SECTION HAS NOT BEEN FILED  ON  OR  BEFORE  THE
TAXABLE  STATUS  DATE,  AND  THE  APPLICANT IS OTHERWISE ENTITLED TO THE
EXEMPTION, SUCH APPLICANT SHALL BE GRANTED A ONE-TIME EXTENSION  OF  THE
FILING  DEADLINE.  THE  APPLICANT  SHALL SUBMIT A WRITTEN REQUEST TO THE
COMMISSIONER ASKING HIM OR HER TO EXTEND THE FILING DEADLINE  AND  GRANT
THE EXEMPTION. THE COMMISSIONER SHALL GRANT THE EXEMPTION IF THE COMMIS-
SIONER  IS  SATISFIED  THAT  (I) THE APPLICANT HAS NOT BEEN GRANTED SUCH
EXTENSION BEFORE AND (II) THE APPLICANT IS  OTHERWISE  ENTITLED  TO  THE
EXEMPTION.  THE  COMMISSIONER  SHALL  MAIL NOTICE OF HIS OR HER DETERMI-
NATION TO SUCH OWNER AND THE ASSESSOR. IF THE DETERMINATION STATES  THAT
THE COMMISSIONER HAS GRANTED 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 THREE OF ARTICLE FIVE OF
THIS CHAPTER, AND SHALL BE CORRECTED ACCORDINGLY.
  § 2. This act shall take effect immediately.


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

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.