S T A T E O F N E W Y O R K
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2249
2019-2020 Regular Sessions
I N A S S E M B L Y
January 22, 2019
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Introduced by M. of A. ENGLEBRIGHT -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to a STAR
exemption for certain senior citizens who reside with a related prop-
erty owner
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 4-b to read as follows:
4-B. SENIOR CITIZENS THAT RESIDE WITH A NON-SPOUSE RELATIVE. (A)
NOTWITHSTANDING THE PROPERTY OWNERSHIP REQUIREMENTS PROVIDED BY PARA-
GRAPH (A) OF SUBDIVISION TWO, SUBDIVISION THREE, AND PARAGRAPH (A) OF
SUBDIVISION FOUR OF THIS SECTION, WHEN PROPERTY THAT RECEIVES A BASIC
STAR EXEMPTION OR AN ENHANCED STAR EXEMPTION PURSUANT TO SUBDIVISION TWO
OR THREE OF THIS SECTION SERVES AS THE PRIMARY RESIDENCE FOR BOTH A
PERSON WHO IS AT LEAST SIXTY-FIVE YEARS OF AGE ON THE DATE SPECIFIED IN
PARAGRAPH (A) OF SUBDIVISION FOUR OF THIS SECTION AND A RELATIVE WHO IS
(I) WITHIN THE THIRD DEGREE OF CONSANGUINITY OR AFFINITY TO SUCH PERSON,
(II) NOT THE SPOUSE OF SUCH PERSON, AND (III) THE OWNER OF SUCH PROPER-
TY, SUCH PROPERTY SHALL BE ELIGIBLE FOR A PRO-RATED STAR EXEMPTION, AS
COMPUTED PURSUANT TO PARAGRAPH (C) OF THIS SUBDIVISION AND SUBJECT TO
THE LIMITATION PRESCRIBED BY PARAGRAPH (D) OF THIS SUBDIVISION, THAT IS
IN ADDITION TO THE BASIC STAR EXEMPTION OR ENHANCED STAR EXEMPTION
AVAILABLE FOR SUCH PROPERTY PURSUANT TO THIS SECTION, PROVIDED, HOWEVER,
THAT THE SUM OF THE EXEMPTIONS APPROVED FOR SUCH PROPERTY PURSUANT TO
THIS SECTION SHALL NOT EXCEED SUCH PROPERTY'S ASSESSED VALUE.
(B) ELIGIBILITY REQUIREMENTS. (I) FOR THE PRO-RATED EXEMPTION BASED ON
THE BASIC STAR EXEMPTION, THE PROPERTY MUST (A) SERVE AS THE PRIMARY
RESIDENCE FOR A PERSON WHO IS AT LEAST SIXTY-FIVE YEARS OF AGE ON THE
DATE SPECIFIED IN PARAGRAPH (A) OF SUBDIVISION FOUR OF THIS SECTION, (B)
HAVE SERVED AS THE PRIMARY RESIDENCE FOR SUCH PERSON FOR AT LEAST SIX
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05086-01-9
A. 2249 2
MONTHS PRIOR TO THE FIRST DAY OF JANUARY OF THE YEAR FOR WHICH THE
EXEMPTION IS SOUGHT, (C) BE OWNED BY A NON-SPOUSE RELATIVE OF SUCH
PERSON WHO IS WITHIN THE THIRD DEGREE OF CONSANGUINITY OR AFFINITY TO
SUCH PERSON, (D) SERVE AS THE PRIMARY RESIDENCE OF THE RELATED OWNER,
(E) CURRENTLY RECEIVE A BASIC STAR EXEMPTION OR AN ENHANCED STAR
EXEMPTION, AND (F) SATISFY THE CRITERIA OF SUBDIVISION THREE OF THIS
SECTION, PROVIDED THAT THE DETERMINATION REGARDING WHETHER THE INCOME
CRITERIA PRESCRIBED BY PARAGRAPH (B-1) OF SUBDIVISION THREE OF THIS
SECTION ARE SATISFIED SHALL SOLELY BE BASED UPON THE INCOME OF SUCH
PERSON WHO IS AT LEAST SIXTY-FIVE YEARS OF AGE AND HIS OR HER SPOUSE IF
THE PROPERTY SERVES AS SUCH SPOUSE'S PRIMARY RESIDENCE.
(II) FOR THE PRO-RATED STAR EXEMPTION BASED ON THE ENHANCED STAR
EXEMPTION, THE PROPERTY MUST (A) SERVE AS THE PRIMARY RESIDENCE FOR A
PERSON WHO IS AT LEAST SIXTY-FIVE YEARS OF AGE ON THE DATE SPECIFIED IN
PARAGRAPH (A) OF SUBDIVISION FOUR OF THIS SECTION, (B) HAVE SERVED AS
THE PRIMARY RESIDENCE FOR SUCH PERSON FOR AT LEAST SIX MONTHS PRIOR TO
THE FIRST DAY OF JANUARY OF THE YEAR FOR WHICH THE EXEMPTION IS SOUGHT,
(C) BE OWNED BY A NON-SPOUSE RELATIVE OF SUCH PERSON WHO IS WITHIN THE
THIRD DEGREE OF CONSANGUINITY OR AFFINITY TO SUCH PERSON, (D) SERVE AS
THE PRIMARY RESIDENCE OF THE RELATED OWNER, (E) CURRENTLY RECEIVE A
BASIC STAR EXEMPTION OR AN ENHANCED STAR EXEMPTION, (F) SATISFY THE
CRITERIA OF SUBDIVISION THREE OF THIS SECTION AS MODIFIED BY SUBPARA-
GRAPH (I) OF THIS PARAGRAPH, AND (G) SATISFY THE CRITERIA OF SUBDIVISION
FOUR OF THIS SECTION, PROVIDED THAT THE DETERMINATION REGARDING WHETHER
THE INCOME CRITERIA PRESCRIBED BY PARAGRAPH (B) OF SUBDIVISION FOUR ARE
SATISFIED SHALL SOLELY BE BASED UPON THE INCOME OF SUCH PERSON WHO IS AT
LEAST SIXTY-FIVE YEARS OF AGE AND HIS OR HER SPOUSE IF SUCH SPOUSE IS AT
LEAST SIXTY-TWO YEARS OF AGE AS OF THE DATE SPECIFIED IN SUBDIVISION
FOUR OF THIS SECTION AND THE PROPERTY SERVES AS SUCH SPOUSE'S PRIMARY
RESIDENCE.
(C) COMPUTATION OF EXEMPTION AMOUNT. SUBJECT TO THE LIMITATION
PRESCRIBED IN PARAGRAPH (D) OF THIS SUBDIVISION, A PRO-RATED STAR
EXEMPTION SHALL BE COMPUTED FOR EACH PERSON WHO IS AT LEAST SIXTY-FIVE
YEARS OF AGE ON THE DATE SPECIFIED IN PARAGRAPH (A) OF SUBDIVISION FOUR
OF THIS SECTION AND WHO MEETS THE REQUIREMENTS OF PARAGRAPH (B) OF THIS
SUBDIVISION AS FOLLOWS: MULTIPLY THE BASIC STAR EXEMPTION OR ENHANCED
STAR EXEMPTION THAT WOULD BE GRANTED TO THE PROPERTY IF PARAGRAPH (B) OF
THIS SUBDIVISION PROVIDED THE ELIGIBILITY CRITERIA FOR SUCH EXEMPTION,
BY TWENTY-FIVE PERCENT AND MULTIPLY THAT PRODUCT BY A FRACTION, THE
NUMERATOR OF WHICH IS ONE, IN THE CASE OF A PERSON WHO IS AT LEAST
SIXTY-FIVE YEARS OF AGE WHO DOES NOT RESIDE WITH HIS OR HER SPOUSE, IF
ANY, OR TWO, IN THE CASE OF A PERSON WHO IS AT LEAST SIXTY-FIVE YEARS OF
AGE WHO DOES RESIDE WITH HIS OR HER SPOUSE, AND THE DENOMINATOR OF WHICH
IS THE SUM OF THE NUMERATOR PLUS THE TOTAL NUMBER OF OWNERS AND THEIR
SPOUSES FOR WHOM THE PROPERTY SERVES AS THEIR PRIMARY RESIDENCE.
(D) LIMITATION. WHEN MORE THAN ONE PERSON MEETS THE ELIGIBILITY
REQUIREMENTS PRESCRIBED BY PARAGRAPH (B) OF THIS SUBDIVISION, THE PRO-
RATED STAR EXEMPTION COMPUTED PURSUANT TO PARAGRAPH (C) OF THIS SUBDIVI-
SION SHALL BE LIMITED AS FOLLOWS:
(I) WHEN THE AGGREGATE OF THE NUMERATORS OF THE FRACTION OR FRACTIONS
USED IN THE COMPUTATION PURSUANT TO PARAGRAPH (C) OF THIS SUBDIVISION IS
TWO OR LESS, THE AMOUNT OF THE PRO-RATED STAR EXEMPTION SHALL BE THE SUM
OF THE EXEMPTION AMOUNTS COMPUTED PURSUANT TO PARAGRAPH (C) OF THIS
SUBDIVISION.
(II) WHEN THE AGGREGATE OF THE NUMERATORS OF EACH FRACTION USED IN THE
COMPUTATION PURSUANT TO PARAGRAPH (C) OF THIS SUBDIVISION IS MORE THAN
A. 2249 3
TWO, THE AMOUNT OF THE PRO-RATED STAR EXEMPTION SHALL EQUAL THE AMOUNT
COMPUTED AS FOLLOWS: (A) DIVIDE THE SUM OF THE EXEMPTION AMOUNTS
COMPUTED PURSUANT TO PARAGRAPH (C) OF THIS SUBDIVISION BY THE AGGREGATE
OF SUCH NUMERATORS, AND (B) MULTIPLY THE AMOUNT COMPUTED PURSUANT TO
CLAUSE (A) OF THIS SUBPARAGRAPH BY THE NUMBER TWO.
(E) DEATH OF A PERSON WHO IS AT LEAST SIXTY-FIVE YEARS OF AGE. IN THE
CASE OF AN EXEMPTION GRANTED PURSUANT TO THIS SUBDIVISION FOR A PERSON
WHO RESIDES WITH HIS OR HER SPOUSE AND SUCH SPOUSE HAS NOT ATTAINED THE
AGE OF SIXTY-FIVE YEARS BY THE DATE PRESCRIBED IN PARAGRAPH (A) OF
SUBDIVISION FOUR OF THIS SECTION, UPON THE DEATH OF THE PERSON WHO
SATISFIED THE ELIGIBILITY CRITERIA OF THIS SUBDIVISION, IF SUCH SURVIV-
ING SPOUSE IS AT LEAST SIXTY-TWO YEARS OF AGE BY THE DATE PRESCRIBED IN
PARAGRAPH (A) OF SUBDIVISION FOUR OF THIS SECTION, SUCH SPOUSE SHALL BE
DEEMED TO BE AT LEAST SIXTY-FIVE YEARS OF AGE BY THE DATE PRESCRIBED IN
PARAGRAPH (A) OF SUBDIVISION FOUR OF THIS SECTION FOR PURPOSES OF SATIS-
FYING THE ELIGIBILITY CRITERIA PRESCRIBED BY PARAGRAPH (B) OF THIS
SUBDIVISION.
(F) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, APPLICATION
FOR AN EXEMPTION PURSUANT TO THIS SUBDIVISION SHALL BE MADE ON AN ANNUAL
BASIS IN ACCORDANCE WITH THE APPLICATION PROCEDURES PRESCRIBED IN THIS
SECTION; PROVIDED, HOWEVER, THAT THE APPLICATION SHALL BE JOINTLY FILED
BY ALL OF THE PROPERTY OWNERS WHO PRIMARILY RESIDE ON THE PROPERTY AND
THE SENIOR CITIZENS WHO MEET THE ELIGIBILITY CRITERIA PRESCRIBED BY
PARAGRAPH (B) OF THIS SUBDIVISION.
(G) EXCEPT AS PROVIDED IN THIS SUBDIVISION, OR AS INCONSISTENT WITH
THE PURPOSES OF THIS SUBDIVISION, ALL OTHER PROVISIONS OF THIS SECTION
SHALL BE APPLICABLE TO THE PRO-RATED STAR EXEMPTION PROVIDED BY THIS
SUBDIVISION.
§ 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.