S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3359
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 29, 2019
                                ___________
 
 Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN  ACT  to  amend  the  real  property tax law, in relation to granting
   enhanced STAR benefits to veterans
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Paragraph (a) of subdivision 2 and the subdivision heading,
 opening  paragraph  and paragraph (a) of subdivision 4 of section 425 of
 the real property tax law, paragraph (a) of subdivision 2 as amended  by
 section  1  and  subparagraph  (i)  of paragraph (a) of subdivision 4 as
 amended by section 2 of part E of chapter 83 of the laws  of  2002,  the
 subdivision  heading  and opening paragraph of subdivision 4 as added by
 section 1 of part B of chapter 389 of the laws of 1997 and paragraph (a)
 of subdivision 4 as amended by section 4 of part A of chapter 405 of the
 laws of 1999, are amended to read as follows:
   (a) Overview. There shall be two variations of the  exemption  author-
 ized  by  this  section:  an exemption for property owned by persons who
 satisfy the criteria set forth in subdivision  three  of  this  section,
 which shall be known as the "basic" STAR exemption, and an exemption for
 property  owned by senior citizens AND VETERANS who satisfy the criteria
 set forth in both subdivisions three and four  of  this  section,  which
 shall  be  known as the "enhanced" STAR exemption. The exempt amount for
 each assessing unit shall be determined annually as set  forth  in  this
 subdivision,  by multiplying the "base figure" by the locally-applicable
 "sales price differential factor," if any, multiplying  the  product  by
 the  appropriate  "equalization  factor" for the assessing unit, and, if
 necessary, increasing the result to equal the  applicable  "floor."  The
 result is then rounded to the nearest multiple of ten dollars.
   Senior  citizens  AND  VETERANS.   The enhanced exemption for property
 owned by senior citizens AND VETERANS shall be provided where all of the
 following requirements are satisfied:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD05199-01-9

 A. 3359                             2
 
   (a) Age OR VETERAN STATUS.  (i) All of the owners must  be  EITHER  at
 least  sixty-five years of age or [older] VETERANS as of the date speci-
 fied herein, or in the case of property owned by husband and wife or  by
 siblings,  one of the owners must be EITHER at least sixty-five years of
 age  OR  A  VETERAN  as  of that date and the property must serve as the
 primary residence of that owner. For the two thousand--two thousand  one
 school year, eligibility for the exemption shall be based upon age as of
 December  thirty-first,  two  thousand. For each subsequent school year,
 the applicable date shall be advanced by one year.
   (ii) The term "siblings" as used herein shall have the same meaning as
 set forth in section four hundred sixty-seven of this article.
   (II-A) THE TERM "VETERAN" AS USED HEREIN SHALL HAVE THE SAME  MEANINGS
 AS  SET  FORTH  IN  SECTION  FOUR HUNDRED FIFTY-EIGHT-A AND SECTION FOUR
 HUNDRED FIFTY-EIGHT-B OF THIS ARTICLE.
   (iii) In the case of property owned by husband and wife, one  of  whom
 is  sixty-five  years of age or over, the exemption, once granted, shall
 not be rescinded solely because of the death of the older spouse so long
 as the surviving spouse is at least sixty-two years of  age  as  of  the
 date specified in this paragraph.
   (IV) IN THE CASE OF PROPERTY OWNED BY HUSBAND AND WIFE, ONE OF WHOM IS
 A  VETERAN,  THE  EXEMPTION, ONCE GRANTED, SHALL NOT BE RESCINDED SOLELY
 BECAUSE OF THE DEATH OF THE VETERAN SPOUSE  SO  LONG  AS  THE  SURVIVING
 SPOUSE IS A VETERAN.
   (V)  IN  THE  CASE OF PROPERTY OWNED BY A VETERAN WHO IS ALSO AT LEAST
 SIXTY-FIVE YEARS OF AGE, SUCH PROPERTY SHALL  BE  SUBJECT  TO  BOTH  THE
 SENIOR  CITIZEN  ENHANCED  STAR  BENEFIT AS WELL AS HALF OF THE VETERANS
 ENHANCED STAR BENEFIT.
   (VI) IN THE CASE OF PROPERTY OWNED BY A VETERAN THAT HAS BEEN  GRANTED
 AN  EXEMPTION  UNDER  EITHER  SECTION FOUR HUNDRED FIFTY-EIGHT-A OR FOUR
 HUNDRED FIFTY-EIGHT-B OF THIS ARTICLE BY A SCHOOL DISTRICT, THE PROPERTY
 SHALL NOT BE ELIGIBLE FOR THE VETERANS ENHANCED STAR BENEFIT.
   § 2. This act shall take effect immediately and shall apply to all tax
 years commencing on or after it shall have become a law.