NY State Senate Bill 2019-S1141

Archive: Last Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to veterans, homeland security and military affairs
Jan 11, 2019	referred to veterans, homeland security and military affairs

2019-S1141 (ACTIVE) - Details

See Assembly Version of this Bill:: A3359
Current Committee:: Senate Veterans, Homeland Security And Military Affairs
Law Section:: Real Property Tax Law
Laws Affected:: Amd §425, RPT L
Versions Introduced in 2017-2018 Legislative Session:: S7064, A7931

2019-S1141 (ACTIVE) - Summary

Grants enhanced STAR benefits to veterans.

2019-S1141 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S1141

SPONSOR: CARLUCCI
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to granting
enhanced STAR benefits to veterans

 
PURPOSE OR GENERAL IDEA OF BILL:

To provide enhanced STAR benefits to veterans.

 
SUMMARY OF PROVISIONS:

Section 1 of the bill amends Real Property Tax Law Section 425 (4)(a)
to:

1. Include "and veterans", and "or veteran status" in the subdivision
2(a) heading and opening paragraph and real property tax law section 425
(4).

2. Provide that the enhanced exemption shall be provided for real prop-
erty owned by veterans where all the requirements of the section are
met.

3. Provide that the term veteran as used in this section shall have the
same meanings set forth in real property tax law Sections 458-a and
458-b.

4. Provide that in the case of property owned by a veteran who is also
at least 65, such property shall receive both the senior citizen
enhanced STAR benefit as well as half of the veterans' enhanced STAR
benefit.

5. Provide that veterans in school districts which have granted veterans
a tax exemption pursuant to previous amendments to real property tax law
sections 458-a or 458-b shall not be eligible for the veterans enhanced
STAR benefit.

Section 2 is the effective date.

 
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION:

A technical correction was made.

 
JUSTIFICATION:

Over the last several years, Real Property Tax Law Sections 458-a and
458-b, known as the alternative veterans tax exemption, have been
amended to authorize school districts to grant eligible veterans a
partial exemption from their school taxes. Prior to these amendments,
the partial exemption was only available for real property taxes of a
municipality.

Because granting school tax exemptions for eligible veterans would
result in shifting these taxes to the rest of the school district
taxpayers, many school districts have been reluctant to do so. This has
resulted in differing real property tax exemption treatment of veterans
throughout our state.
This bill would provide the enhanced real property tax benefit (commonly
referred to as enhanced STAR) to all eligible veterans for real property
they own in the same manner as homeowners sixty-five years and older.
Veterans eligible for the alternative veterans tax exemption provided in
Real Property Tax Law Sections 458-a or 458-b would be eligible for the
veterans' enhanced STAR benefit in this legislation only if they have
not been granted an exemption under either of those provisions by a
school district and so long as they meet the other requirements in this
section. These requirements include: the property must be owned by the
veteran and serve as the veteran's primary residence, and the combined
income of all owners and any owner's spouse who reside at the property
must be no more than the amount calculated annually by the Department of
Taxation and Finance, which is $86,000 for 2017. Additionally, veterans
who are also at least sixty-five years of age will receive both the
senior citizen enhanced STAR benefit as well as half of the veterans'
enhanced STAR benefit.

This bill will provide for much needed and deserved real property tax
relief for the most needy of our veterans in the State in a uniform
manner.

 
PRIOR LEGISLATIVE HISTORY:

2017-18: S7064a/A7931a - VETERANS, HOMELAND SECURITY AND MILITARY
AFFAIRS/real property taxation

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

To be determined for the State and none to local governments.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to all tax years
commencing on or after it shall become law.

2019-S1141 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1141
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 11, 2019
                                ___________
 
 Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
   printed to be committed to the Committee on Veterans, Homeland Securi-
   ty and Military Affairs
 
 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.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05199-01-9

 S. 1141                             2
 
   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:
   (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.

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Senate Bill S1141

Sponsored By

Archive: Last Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs Committee

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2019-S1141 (ACTIVE) - Details

2019-S1141 (ACTIVE) - Summary

2019-S1141 (ACTIVE) - Sponsor Memo

2019-S1141 (ACTIVE) - Bill Text download pdf

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Sponsored By

David Carlucci

Archive: Last Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs Committee

Actions

2019-S1141 (ACTIVE) - Details

2019-S1141 (ACTIVE) - Summary

2019-S1141 (ACTIVE) - Sponsor Memo

2019-S1141 (ACTIVE) - Bill Text download pdf

Comments