NY State Senate Bill 2019-S3982A

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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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Actions

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to budget and revenue
Mar 15, 2019	print number 3982a
Mar 15, 2019	amend and recommit to budget and revenue
Feb 22, 2019	referred to budget and revenue

Bill Amendments

Original

A (Active)

co-Sponsors

2019-S3982 - Details

See Assembly Version of this Bill:: A5750
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S4239, A8702
2011-2012: S912, A5542
2013-2014: S3266, A5834
2015-2016: S3110, A6458
2017-2018: S4579, A6270
2021-2022: S1434
2023-2024: S1244
2025-2026: S2023

2019-S3982 - Summary

Creates the middle class circuit breaker tax credit and a tax reform study commission.

2019-S3982 - Sponsor Memo

                                
 
BILL NUMBER: S3982             REVISED 3/14/2019

SPONSOR: KRUEGER
 
TITLE OF BILL:  An act to amend the tax law, in relation to creating
the middle class circuit breaker tax credit and creating a tax reform
study commission

 
PURPOSE OR GENERAL IDEA OF BILL:

To provide a personal income tax credit for certain property taxpayers
who pay a disproportionate share of their income to property taxes.

 
SUMMARY OF SPECIFIC PROVISIONS:

SECTION 1: Adds a new subsection (jjj) to section 606 of the tax law to
provide for a real property tax credit. The credit will be based on the
income of the household and the percentage that said household pays for
real property taxes.

 
FOR HOMEOWNERS

For taxable years starting in 2020:

Household Adjusted Gross Income      Maximum Real Property Tax

$100,000 or less                     Real Property taxes paid
                                     in excess of 9% of
                                     said income can receive
                                     a personal income tax
                                     credit of 70% of the overage.

$100,000+                            No credit

For taxable years starting in 2021:

Household Adjusted Gross Income Tax  Maximum Real Property Tax

$100,000 or less                     Real Property taxes paid
                                     in excess of 8.5% of said income
                                     can receive a personal income tax
                                     credit of 70% of the overage.

$100,001+                            No credit

For taxable years starting in 2022:  Household Adjusted Gross Tax

Maximum Real Property Tax

$100,000 or less                     Real Property taxes paid in
                                     excess of 7.5% of said
                                     income can receive a personal
                                     income tax credit of 70% of the
                                     overage.

$100,001-$150,000                    Real Property taxes paid in excess
                                     of 7.5% of the first $100,000 of
                                     said income PLUS 8.5% of said
                                     income above $100,000 can receive
                                     a personal income tax credit of
                                     70% of the overage

                                     No Credit

                                     Household Adjusted Gross Tax
$150,001+

For taxable years starting in        Maximum Real Property Tax 2023:

Income                               Real Property taxes paid in excess
                                     of 6% of said income can receive a
                                     personal income tax credit of 70%
$100,000 or less                  of the overage.

                                     Real Property taxes paid in excess
                                     of 6% of the first $100,000 of
$100,001 - $150,000               said income PLUS 7% of said income
                                     PLUS 7% of said income above
                                     $100,000 can receive a personal
                                     income tax credit of 70% of the
                                     overage.

                                     Real Property taxes paid in excess
                                     of 6% of the first $100,000 of said
                                     income PLUS 7% of said income above
50,000 of said
                                     income PLUS 8.5% of said income

$150,001 - $250,000                  next $50,000 of said income PLUS
                                     8.5% of said income above$150,000
                                     can receive a personal income tax
                                     credit of 70% of the overage

To qualify, the taxpayer must have resided in the home for not less than
five years. Also, the taxpayer may still benefit from the Basic STAR
exemption or the Enhanced STAR exemption for senior citizens. The credit
will equal seventy percent of the taxes paid over the allowed percentage
cap as provided in the bill.

The act would also provide for a "real property tax equivalent" in the
case of taxpayers who rent real property as their primary New York State
residence.

The "real property tax equivalent" means for taxable years beginning in
2020, the amount is 15% of the adjusted rent actually paid in the taxa-
ble year.

Taxable years beginning in 2020 and thereafter, the amount is increased
to 20% of the adjusted rent actually paid in the taxable year.

SECTION 2: Creates a tax reform study commission with appointments from
the Senate, Assembly and the Executive. The commission will review the
state's existing property tax reform programs as well as programs
enacted in other states.

SECTION 3: Contains the effective date.

 
JUSTIFICATION:
The middle class property tax circuit breaker program is a concept that
has successfully been used in several states to provide relief from a
residential homeowner's property tax when it exceeds a certain portion
of their household income. It has been traditionally used for homeowners
with very low incomes and low assessments. New York State currently has
a circuit breaker provision that has existed for decades, but the maxi-
mum eligible household income is $18,000 and the maximum eligible home
value is $85,000. This new program would target middle-class New Yorkers
who have financially suffered as municipalities have had to rely more
heavily on real property taxes for local government revenue. Many home
owners are facing sky-racking real property tax bills as a result they
are often face d with the serious threat of defaulting on their property
taxes and/or seriously consider selling their homes.

Critics of the New York's STAR program have claimed that it is inequita-
ble because it does not draw a connection between a taxpayer's household
income and the amount of his tax bill. The Middle Class STAR Rebate
Checks program, which began in 1970 and was eliminated in 2009,
compounded this effect because it calculated a household's rebate amount
as a percentage of the value of its STAR exemption.  This legislation
seeks to resolve these limitations and remain sensitive to the State's
current financial crisis. Additionally, the bill would add progressivity
to property tax relief and extend the benefits to property renters who
are often burdened with property taxes in the cost of their rent.

The bill is phased in over four years in order to take the state's
fiscal situation into consideration while ensuring that the most over-
burdened property taxpayers, based on the percentage of income they are
paying in property tax on their home, will get relief quickly.

 
LEGISLATIVE HISTORY:

2017-18: S.4579/A.6270 Englebright - Investigations Comm.
2015-16: S.3110A/A.6458A Englebright - Investigations Comm.
2013-14: S.3266A/A.5834 Englebright - Investigations Comm
2011-12: S. 9123Investigations Comm.

 
FISCAL IMPLICATIONS:

The program is phased in over four years and will cost the State nothing
in the first year. For year two the cost will be $1.1 billion; year
three will cost $1.8 billion and every year after will cost $2.3
billion.

 
EFFECTIVE DATE:
This act shall take effect immediately

2019-S3982 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3982
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             February 22, 2019
                                ___________
 
 Introduced  by  Sens. KRUEGER, BAILEY, LIU, MONTGOMERY -- read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Budget and Revenue
 
 AN  ACT  to  amend the tax law, in relation to creating the middle class
   circuit breaker tax credit and creating a tax reform study commission

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  606  of  the  tax law is amended by adding a new
 subsection (jjj) to read as follows:
   (JJJ) MIDDLE CLASS CIRCUIT BREAKER CREDIT. (1)  DEFINITIONS.  FOR  THE
 PURPOSES OF THIS SUBSECTION:
   (A)  "QUALIFIED TAXPAYER" MEANS A RESIDENT INDIVIDUAL OF THE STATE WHO
 OWNS OR RENTS THE RESIDENTIAL REAL PROPERTY IN WHICH HE OR SHE  RESIDES,
 AND HAS RESIDED IN SUCH RESIDENTIAL REAL PROPERTY FOR NOT LESS THAN FIVE
 YEARS.
   (B)  "HOUSEHOLD"  OR  "MEMBERS  OF  THE  HOUSEHOLD"  MEANS A QUALIFIED
 TAXPAYER OR QUALIFIED TAXPAYERS AND ALL OTHER PERSONS,  NOT  NECESSARILY
 RELATED,  WHO  ALL  RESIDE IN THE RESIDENTIAL REAL PROPERTY OWNED BY THE
 TAXPAYER OR TAXPAYERS, AND SHARE ITS FURNISHINGS, FACILITIES AND  ACCOM-
 MODATIONS;  PROVIDED  THAT  NO  PERSON  MAY BE A MEMBER OF MORE THAN ONE
 HOUSEHOLD AT ONE TIME.
   (C) "HOUSEHOLD GROSS INCOME" MEANS THE AGGREGATE ADJUSTED GROSS INCOME
 OF ALL MEMBERS OF THE HOUSEHOLD FOR THE TAXABLE  YEAR  AS  REPORTED  FOR
 FEDERAL  INCOME  TAX  PURPOSES,  OR  WHICH WOULD BE REPORTED AS ADJUSTED
 GROSS INCOME IF A FEDERAL INCOME TAX RETURN WERE REQUIRED TO  BE  FILED,
 WITH  THE  MODIFICATIONS IN SUBSECTION (B) OF SECTION SIX HUNDRED TWELVE
 OF THIS ARTICLE BUT WITHOUT THE MODIFICATIONS IN SUBSECTION (C) OF  SUCH
 SECTION, PLUS ANY PORTION OF THE GAIN FROM THE SALE OR EXCHANGE OF PROP-
 ERTY  OTHERWISE  EXCLUDED  FROM  SUCH AMOUNT; EARNED INCOME FROM SOURCES
 WITHOUT THE UNITED  STATES  EXCLUDABLE  FROM  FEDERAL  GROSS  INCOME  BY
 SECTION  NINE HUNDRED ELEVEN OF THE INTERNAL REVENUE CODE; SUPPORT MONEY
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD06765-01-9

 S. 3982                             2
 
 NOT INCLUDED IN  ADJUSTED  GROSS  INCOME;  NONTAXABLE  STRIKE  BENEFITS;
 SUPPLEMENTAL  SECURITY  INCOME PAYMENTS; THE GROSS AMOUNT OF ANY PENSION
 OR ANNUITY BENEFITS TO THE EXTENT NOT INCLUDED IN  SUCH  ADJUSTED  GROSS
 INCOME  (INCLUDING, BUT NOT LIMITED TO, RAILROAD RETIREMENT BENEFITS AND
 ALL PAYMENTS RECEIVED UNDER THE FEDERAL SOCIAL SECURITY ACT  AND  VETER-
 ANS'  DISABILITY  PENSIONS); NONTAXABLE INTEREST RECEIVED FROM THE STATE
 OF NEW YORK, ITS AGENCIES, INSTRUMENTALITIES,  PUBLIC  CORPORATIONS,  OR
 POLITICAL  SUBDIVISIONS (INCLUDING A PUBLIC CORPORATION CREATED PURSUANT
 TO AGREEMENT OR COMPACT WITH ANOTHER STATE OR CANADA); WORKERS'  COMPEN-
 SATION;  THE GROSS AMOUNT OF "LOSS-OF-TIME" INSURANCE; AND THE AMOUNT OF
 CASH PUBLIC ASSISTANCE AND RELIEF, OTHER THAN MEDICAL ASSISTANCE FOR THE
 NEEDY, PAID TO OR FOR THE BENEFIT OF THE QUALIFIED TAXPAYER  OR  MEMBERS
 OF  HIS  OR  HER  HOUSEHOLD.  HOUSEHOLD GROSS INCOME SHALL   NOT INCLUDE
 SURPLUS FOODS OR OTHER RELIEF IN KIND OR PAYMENTS  MADE  TO  INDIVIDUALS
 BECAUSE  OF  THEIR  STATUS  AS VICTIMS OF NAZI PERSECUTION AS DEFINED IN
 PUBLIC LAW 103-286 OR ANY DISABILITY COMPENSATION RECEIVED  BY  VETERANS
 ON  ACCOUNT  OF INJURY OR ILLNESS INCURRED OR AGGRAVATED DURING MILITARY
 SERVICE IN THE WARS IN AFGHANISTAN AND IRAQ  SINCE  SEPTEMBER  ELEVENTH,
 TWO  THOUSAND ONE.  PROVIDED, FURTHER, HOUSEHOLD GROSS INCOME SHALL ONLY
 INCLUDE ALL SUCH INCOME RECEIVED BY ALL MEMBERS OF THE  HOUSEHOLD  WHILE
 MEMBERS OF SUCH HOUSEHOLD.
   (D)  "ADJUSTED  RENT"  MEANS RENT PAID FOR THE RIGHT OF OCCUPANCY OF A
 RESIDENCE.
   (E) "REAL PROPERTY TAX EQUIVALENT" MEANS (1) FOR TAXABLE YEARS  BEGIN-
 NING  IN TWO THOUSAND TWENTY, FIFTEEN PERCENT OF THE ADJUSTED RENT ACTU-
 ALLY PAID IN THE TAXABLE YEAR BY A HOUSEHOLD SOLELY  FOR  THE  RIGHT  OF
 OCCUPANCY OF ITS NEW YORK RESIDENCE FOR THE TAXABLE YEAR. IF (I) A RESI-
 DENCE  IS  RENTED TO TWO OR MORE INDIVIDUALS AS COTENANTS, OR SUCH INDI-
 VIDUALS SHARE IN THE PAYMENT OF A SINGLE RENT FOR THE RIGHT OF OCCUPANCY
 OF SUCH RESIDENCE, AND (II) EACH OF SUCH INDIVIDUALS  IS A MEMBER OF   A
 DIFFERENT  HOUSEHOLD, ONE OR MORE OF WHICH INDIVIDUALS SHARES SUCH RESI-
 DENCE, REAL PROPERTY TAX EQUIVALENT IS THAT PORTION OF  FIFTEEN  PERCENT
 OF  THE  ADJUSTED  RENT  PAID  IN  THE  TAXABLE YEAR WHICH REFLECTS THAT
 PORTION OF THE RENT ATTRIBUTABLE  TO  THE  QUALIFIED  TAXPAYER  AND  THE
 MEMBERS  OF HIS OR HER HOUSEHOLD; AND (2) FOR TAXABLE YEARS BEGINNING IN
 TWO THOUSAND TWENTY-TWO AND THEREAFTER, TWENTY PERCENT OF  THE  ADJUSTED
 RENT  ACTUALLY  PAID  IN THE TAXABLE YEAR  BY A HOUSEHOLD SOLELY FOR THE
 RIGHT OF OCCUPANCY OF ITS NEW YORK RESIDENCE FOR THE  TAXABLE  YEAR.  IF
 (I)  A  RESIDENCE  IS RENTED TO TWO OR MORE INDIVIDUALS AS COTENANTS, OR
 SUCH INDIVIDUALS SHARE IN THE PAYMENT OF A SINGLE RENT FOR THE RIGHT  OF
 OCCUPANCY  OF  SUCH  RESIDENCE,  AND  (II) EACH OF SUCH INDIVIDUALS IS A
 MEMBER OF A DIFFERENT HOUSEHOLD, ONE OR MORE OF WHICH INDIVIDUALS SHARES
 SUCH RESIDENCE, REAL PROPERTY TAX EQUIVALENT IS THAT PORTION  OF  TWENTY
 PERCENT  OF  THE  ADJUSTED  RENT PAID IN THE TAXABLE YEAR WHICH REFLECTS
 THAT PORTION OF THE RENT ATTRIBUTABLE TO THE QUALIFIED TAXPAYER AND  THE
 MEMBERS OF HIS OR HER HOUSEHOLD.
   (F)  "NET REAL PROPERTY TAX" MEANS THE REAL PROPERTY TAXES ASSESSED ON
 THE RESIDENTIAL REAL PROPERTY OWNED AND  OCCUPIED  BY  THE  TAXPAYER  OR
 TAXPAYERS AFTER ANY EXEMPTION OR ABATEMENT RECEIVED PURSUANT TO THE REAL
 PROPERTY TAX LAW.
   (2) CREDIT. A QUALIFIED TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE
 TAXES IMPOSED BY THIS ARTICLE, EQUAL TO SEVENTY PERCENT OF THE AMOUNT BY
 WHICH  THE TAXPAYER'S NET REAL PROPERTY TAX OR THE TAXPAYER'S REAL PROP-
 ERTY TAX EQUIVALENT EXCEEDS THE TAXPAYER'S MAXIMUM REAL PROPERTY TAX, AS
 DETERMINED BY PARAGRAPH THREE OF THIS SUBSECTION. IF SUCH CREDIT EXCEEDS
 THE TAX FOR SUCH TAXABLE YEAR, AS REDUCED BY THE OTHER CREDITS PERMITTED

 S. 3982                             3
 
 BY THIS ARTICLE, THE QUALIFIED  TAXPAYER  MAY  RECEIVE,  AND  THE  COMP-
 TROLLER,  SUBJECT  TO  A  CERTIFICATE OF THE DEPARTMENT, SHALL PAY AS AN
 OVERPAYMENT, WITHOUT INTEREST, ANY EXCESS BETWEEN SUCH TAX AS SO REDUCED
 AND THE AMOUNT OF THE CREDIT. IF A QUALIFIED TAXPAYER IS NOT REQUIRED TO
 FILE A RETURN PURSUANT TO SECTION SIX HUNDRED FIFTY-ONE OF THIS ARTICLE,
 A  QUALIFIED  TAXPAYER  MAY  NEVERTHELESS  RECEIVE  AND THE COMPTROLLER,
 SUBJECT TO A CERTIFICATE OF THE DEPARTMENT, SHALL PAY AS AN  OVERPAYMENT
 THE FULL AMOUNT OF THE CREDIT, WITHOUT INTEREST.
   (3) MAXIMUM REAL PROPERTY TAX. (A) A QUALIFIED TAXPAYER'S MAXIMUM REAL
 PROPERTY TAX SHALL BE DETERMINED AS FOLLOWS:
   (I) FOR TAX YEARS BEGINNING IN TWO THOUSAND TWENTY:
 HOUSEHOLD GROSS INCOME               MAXIMUM REAL PROPERTY TAX
 ONE HUNDRED THOUSAND                 NINE PERCENT OF THE
 DOLLARS OR LESS                      HOUSEHOLD GROSS INCOME
 MORE THAN ONE HUNDRED                NO LIMITATION.
 THOUSAND DOLLARS
 
   (II) FOR TAX YEARS BEGINNING IN TWO THOUSAND TWENTY-ONE:
 HOUSEHOLD GROSS INCOME               MAXIMUM REAL PROPERTY TAX
 ONE HUNDRED THOUSAND                 EIGHT AND ONE-HALF PERCENT OF THE
 DOLLARS OR LESS                      HOUSEHOLD GROSS INCOME
 MORE THAN ONE HUNDRED                NO LIMITATION.
 THOUSAND DOLLARS
 
   (III) FOR TAX YEARS BEGINNING IN TWO THOUSAND TWENTY-TWO:
 HOUSEHOLD GROSS INCOME               MAXIMUM REAL PROPERTY TAX
 ONE HUNDRED THOUSAND DOLLARS         SEVEN AND ONE-HALF PERCENT OF
 OR LESS                              HOUSEHOLD GROSS INCOME
 MORE THAN ONE HUNDRED THOUSAND       SEVEN AND ONE-HALF PERCENT OF
 DOLLARS, BUT LESS THAN OR EQUAL TO   ONE HUNDRED THOUSAND DOLLARS
 ONE HUNDRED FIFTY THOUSAND DOLLARS   PLUS EIGHT AND ONE-HALF PERCENT OF
                                      HOUSEHOLD GROSS INCOME ABOVE
                                      ONE HUNDRED THOUSAND DOLLARS
 MORE THAN ONE HUNDRED FIFTY          NO LIMITATION.
 THOUSAND DOLLARS
 
   (IV) FOR TAX YEARS BEGINNING IN TWO THOUSAND TWENTY-THREE AND THEREAFTER:
 HOUSEHOLD GROSS INCOME               MAXIMUM REAL PROPERTY TAX
 ONE HUNDRED THOUSAND                 SIX PERCENT OF HOUSEHOLD GROSS
 DOLLARS OR LESS                      INCOME
 MORE THAN ONE HUNDRED THOUSAND       SIX PERCENT OF ONE HUNDRED
 DOLLARS, BUT LESS THAN OR EQUAL TO   THOUSAND DOLLARS PLUS SEVEN
 ONE HUNDRED FIFTY THOUSAND DOLLARS   PERCENT OF HOUSEHOLD GROSS INCOME
                                      ABOVE ONE HUNDRED THOUSAND DOLLARS
 MORE THAN ONE HUNDRED FIFTY          SIX PERCENT OF ONE HUNDRED THOUSAND
 THOUSAND DOLLARS, BUT LESS THAN      DOLLARS PLUS SEVEN
 OR EQUAL TO TWO HUNDRED FIFTY        PERCENT OF FIFTY THOUSAND DOLLARS
 THOUSAND DOLLARS                     PLUS EIGHT AND ONE-HALF PERCENT OF
                                      HOUSEHOLD GROSS INCOME ABOVE ONE
                                      HUNDRED FIFTY THOUSAND DOLLARS
 MORE THAN TWO HUNDRED FIFTY          NO LIMITATION.
 THOUSAND DOLLARS
   (B)  THE  THRESHOLDS  OF  HOUSEHOLD GROSS INCOME ESTABLISHED BY CLAUSE
 (IV) OF  SUBPARAGRAPH  (A)  OF  THIS  PARAGRAPH  SHALL  BE  INDEXED  FOR
 INFLATION FOR TAX YEARS BEGINNING IN TWO THOUSAND TWENTY-FOUR AND THERE-
 AFTER.

 S. 3982                             4
 
   (4) EXCLUSIONS FROM ELIGIBILITY. NO CREDIT SHALL BE GRANTED UNDER THIS
 SUBSECTION  IF  THE  QUALIFIED  TAXPAYER  CLAIMS  THE  REAL PROPERTY TAX
 CIRCUIT BREAKER CREDIT, PURSUANT TO  SUBSECTION  (E)  OF  THIS  SECTION,
 DURING THE TAXABLE YEAR.
   §  2.  There  is  hereby  established a tax reform study commission to
 provide the governor and the  legislature  with  a  long  run  plan  for
 reforming  the state and local tax systems. The tax reform study commis-
 sion shall consist of five  members  appointed  by  the  governor,  four
 members  each appointed by the speaker of the assembly and the temporary
 president of the senate, and one member each appointed by  the  minority
 leader  of  the senate and the minority leader of the assembly. In addi-
 tion, on or before January 1, 2022,  the  tax  reform  study  commission
 shall  provide  the governor and the legislature with recommendations on
 any changes that should be made in the definitions of income used in the
 various property tax relief programs authorized by the laws of the state
 of New York. Such recommendations shall be based on  an  examination  of
 such  laws and of such laws in other states. In preparing such recommen-
 dations, the tax reform study commission shall review the distributional
 impact of the items of income included in the  definition  of  household
 income for purposes of the circuit breaker and other property tax relief
 programs established by state law and make recommendations to the gover-
 nor and the legislature for any changes in any of these definitions that
 the  tax  reform study commission deems appropriate. The commissioner of
 taxation and finance and the director of the  office  of  real  property
 services  shall  provide  the tax reform study commission with such data
 and analysis as it may require.
   § 3. This act shall take effect immediately.

co-Sponsors

2019-S3982A (ACTIVE) - Details

See Assembly Version of this Bill:: A5750
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S4239, A8702
2011-2012: S912, A5542
2013-2014: S3266, A5834
2015-2016: S3110, A6458
2017-2018: S4579, A6270
2021-2022: S1434
2023-2024: S1244
2025-2026: S2023

2019-S3982A (ACTIVE) - Summary

Creates the middle class circuit breaker tax credit and a tax reform study commission.

2019-S3982A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S3982A

SPONSOR: KRUEGER
 
TITLE OF BILL:  An act to amend the tax law, in relation to creating
the middle class circuit breaker tax credit and creating a tax reform
study commission

 
PURPOSE OR GENERAL IDEA OF BILL:

To provide a personal income tax credit for certain property taxpayers
who pay a disproportionate share of their income to property taxes.

 
SUMMARY OF SPECIFIC PROVISIONS:

SECTION 1: Adds a new subsection (jjj) to section 606 of the tax law to
provide for a real property tax credit. The credit will be based on the
income of the household and the percentage that said household pays for
real property taxes.

 
FOR HOMEOWNERS

For taxable years starting in
2020:

Household Adjusted Gross Income    Maximum Real Property Tax

$100,000 or less                   Real Property taxes paid
                                   in excess of 9% of
                                   said income can receive
                                   a personal income tax
                                   credit of 70% of the overage.

$100,000+                          No credit

For taxable years starting in
2021:

Household Adjusted Gross Income    Maximum Real Property Tax Tax

$100,000 or less                   Real Property taxes paid
                                   in excess of 8.5% of said income
                                   can receive a personal income tax
                                   credit of 70% of the overage.

$100,001+                          No credit

For taxable years starting in      Household Adjusted Gross Tax
2022:

Maximum Real Property Tax

$100,000 or less                   Real Property taxes paid in
                                   excess of 7.5% of said
                                   income can receive a personal
                                   income tax credit of 70% of
                                   the overage.

                                   Real Property taxes paid
$100,001-$150,000                  in excess of 7.5% of the
                                   first $100,000 of said income
                                   PLUS 8.5% of said income above
                                   $100,000 can receive a personal
                                   income tax credit of 70% of the
                                   overage

                                   No Credit

                                   Household Adjusted Gross Tax
$150,001+

For taxable years starting in      Maximum Real Property Tax
2023:

                                   Real Property taxes
Income                             paid in excess of 6% of said
                                   income can receive a personal
$100,000 or less                   income tax credit of 70%
                                   of the overage.


                                   Real Property taxes
                                   paid in excess of 6% of the
                                   first $100,000 of said income
$100,001 - $150,000                PLUS 7% of said income above
                                   $100,000 can receive a personal
                                   income tax credit of 70%
                                   of the overage.

                                   Real Property taxes
                                   paid in excess of 6% of the
                                   first $100,000 of said
                                   income PLUS 7% of the
$150,001 - $250,000                next $50,000 of said
                                   income PLUS 8.5% of said income
                                   above $150,000 can receive
                                   a personal income tax credit
                                   of 70% of the overage


To qualify, the taxpayer must have resided in the home for not less than
five years. Also, the taxpayer may still benefit from the Basic STAR
exemption or the Enhanced STAR exemption for senior citizens.  The cred-
it will equal seventy percent of the taxes paid over the allowed
percentage cap as provided in the bill.

The act would also provide for a "real property tax equivalent" in the
case of taxpayers who rent real property as their primary New York State
residence.

The "real property tax equivalent" means for taxable years beginning in
2020, the amount is 15% of the adjusted rent actually paid in the taxa-
ble year.

Taxable years beginning in 2020 and thereafter, the amount is increased
to 20% of the adjusted rent actually paid in the taxable year.


SECTION 2: Creates a tax reform study commission with appointments from
the Senate, Assembly and the Executive. The commission will review the
state's existing property tax reform programs as well as programs
enacted in other states.

SECTION 3: Contains the effective date.

 
JUSTIFICATION:

The middle class property tax circuit breaker program is a concept that
has successfully been used in several states to provide relief from a
residential homeowner's property tax when it exceeds a certain portion
of their household income. It has been traditionally used for homeowners
with very low incomes and low assessments. New York State currently has
a circuit breaker provision that has existed for decades, but the maxi-
mum eligible household income is $18,000 and the maximum eligible home
value is $85,000. This new program would target middle-class New Yorkers
who have financially suffered as municipalities have had to rely more
heavily on real property taxes for local government revenue. Many home
owners are facing sky-racking real property tax bills as a result they
are often faced with the serious threat of defaulting on their property
taxes and/or seriously consider selling their homes.

Critics of the New York's STAR program have claimed that it is inequita-
ble because it does not draw a connection between a taxpayer's household
income and the amount of his tax bill. The Middle Class STAR Rebate
Checks program, which began in 1970 and was eliminated in 2009,
compounded this effect because it calculated a household's rebate amount
as a percentage of the value of its STAR exemption.  This legislation
seeks to resolve these limitations and remain sensitive to the State's
current financial crisis. Additionally, the bill would add progressivity
to property tax relief and extend the benefits to property renters who
are often burdened with property taxes in the cost of their rent.

The bill is phased in over four years in order to take the state's
fiscal situation into consideration while ensuring that the most over-
burdened property taxpayers, based on the percentage of income they are
paying in property tax on their home, will get relief quickly.

 
LEGISLATIVE HISTORY:

2017-18: S.4579/A.6270 Englebright - Investigations Comm.
2015-16: S.3110A/A.6458A Englebright - Investigations Comm.
2013-14: S.3266A/A.5834 Englebright - Investigations Comm
2011-12: S. 9123 Investigations Comm.

 
FISCAL IMPLICATIONS:

The program is phased in over four years and will cost the State nothing
in the first year. For year two the cost will be $1.1 billion; year
three will cost $1.8 billion and every year after will cost $2.3
billion.

 
EFFECTIVE DATE:
This act shall take effect immediately

2019-S3982A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3982--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             February 22, 2019
                                ___________
 
 Introduced  by  Sens. KRUEGER, BAILEY, LIU, MONTGOMERY -- read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Budget  and  Revenue  --  committee  discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to creating  the  middle  class
   circuit breaker tax credit and creating a tax reform study commission
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (jjj) to read as follows:
   (JJJ)  MIDDLE  CLASS  CIRCUIT BREAKER CREDIT. (1) DEFINITIONS. FOR THE
 PURPOSES OF THIS SUBSECTION:
   (A) "QUALIFIED TAXPAYER" MEANS A RESIDENT INDIVIDUAL OF THE STATE  WHO
 OWNS  OR RENTS THE RESIDENTIAL REAL PROPERTY IN WHICH HE OR SHE RESIDES,
 AND HAS RESIDED IN SUCH RESIDENTIAL REAL PROPERTY FOR NOT LESS THAN FIVE
 YEARS.
   (B) "HOUSEHOLD" OR  "MEMBERS  OF  THE  HOUSEHOLD"  MEANS  A  QUALIFIED
 TAXPAYER  OR  QUALIFIED TAXPAYERS AND ALL OTHER PERSONS, NOT NECESSARILY
 RELATED, WHO ALL RESIDE IN THE RESIDENTIAL REAL PROPERTY  OWNED  BY  THE
 TAXPAYER  OR TAXPAYERS, AND SHARE ITS FURNISHINGS, FACILITIES AND ACCOM-
 MODATIONS; PROVIDED THAT NO PERSON MAY BE A  MEMBER  OF  MORE  THAN  ONE
 HOUSEHOLD AT ONE TIME.
   (C) "HOUSEHOLD GROSS INCOME" MEANS THE AGGREGATE ADJUSTED GROSS INCOME
 OF  ALL  MEMBERS  OF  THE HOUSEHOLD FOR THE TAXABLE YEAR AS REPORTED FOR
 FEDERAL INCOME TAX PURPOSES, OR WHICH  WOULD  BE  REPORTED  AS  ADJUSTED
 GROSS  INCOME  IF A FEDERAL INCOME TAX RETURN WERE REQUIRED TO BE FILED,
 WITH THE MODIFICATIONS IN SUBSECTION (B) OF SECTION SIX  HUNDRED  TWELVE
 OF  THIS ARTICLE BUT WITHOUT THE MODIFICATIONS IN SUBSECTION (C) OF SUCH
 SECTION, PLUS ANY PORTION OF THE GAIN FROM THE SALE OR EXCHANGE OF PROP-
 ERTY OTHERWISE EXCLUDED FROM SUCH AMOUNT;  EARNED  INCOME  FROM  SOURCES
 WITHOUT  THE  UNITED  STATES  EXCLUDABLE  FROM  FEDERAL  GROSS INCOME BY
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD06765-04-9

 S. 3982--A                          2
 
 SECTION NINE HUNDRED ELEVEN OF THE INTERNAL REVENUE CODE; SUPPORT  MONEY
 NOT  INCLUDED  IN  ADJUSTED  GROSS  INCOME;  NONTAXABLE STRIKE BENEFITS;
 SUPPLEMENTAL SECURITY INCOME PAYMENTS; THE GROSS AMOUNT OF  ANY  PENSION
 OR  ANNUITY  BENEFITS  TO THE EXTENT NOT INCLUDED IN SUCH ADJUSTED GROSS
 INCOME (INCLUDING, BUT NOT LIMITED TO, RAILROAD RETIREMENT BENEFITS  AND
 ALL  PAYMENTS  RECEIVED UNDER THE FEDERAL SOCIAL SECURITY ACT AND VETER-
 ANS' DISABILITY PENSIONS); NONTAXABLE INTEREST RECEIVED FROM  THE  STATE
 OF  NEW  YORK,  ITS AGENCIES, INSTRUMENTALITIES, PUBLIC CORPORATIONS, OR
 POLITICAL SUBDIVISIONS (INCLUDING A PUBLIC CORPORATION CREATED  PURSUANT
 TO  AGREEMENT OR COMPACT WITH ANOTHER STATE OR CANADA); WORKERS' COMPEN-
 SATION; THE GROSS AMOUNT OF "LOSS-OF-TIME" INSURANCE; AND THE AMOUNT  OF
 CASH PUBLIC ASSISTANCE AND RELIEF, OTHER THAN MEDICAL ASSISTANCE FOR THE
 NEEDY,  PAID  TO OR FOR THE BENEFIT OF THE QUALIFIED TAXPAYER OR MEMBERS
 OF HIS OR HER HOUSEHOLD. HOUSEHOLD  GROSS  INCOME  SHALL    NOT  INCLUDE
 SURPLUS  FOODS  OR  OTHER RELIEF IN KIND OR PAYMENTS MADE TO INDIVIDUALS
 BECAUSE OF THEIR STATUS AS VICTIMS OF NAZI  PERSECUTION  AS  DEFINED  IN
 PUBLIC  LAW  103-286 OR ANY DISABILITY COMPENSATION RECEIVED BY VETERANS
 ON ACCOUNT OF INJURY OR ILLNESS INCURRED OR AGGRAVATED  DURING  MILITARY
 SERVICE  IN  THE  WARS IN AFGHANISTAN AND IRAQ SINCE SEPTEMBER ELEVENTH,
 TWO THOUSAND ONE.  PROVIDED, FURTHER, HOUSEHOLD GROSS INCOME SHALL  ONLY
 INCLUDE  ALL  SUCH INCOME RECEIVED BY ALL MEMBERS OF THE HOUSEHOLD WHILE
 MEMBERS OF SUCH HOUSEHOLD.
   (D) "ADJUSTED RENT" MEANS RENT PAID FOR THE RIGHT OF  OCCUPANCY  OF  A
 RESIDENCE.
   (E)  "REAL PROPERTY TAX EQUIVALENT" MEANS (1) FOR TAXABLE YEARS BEGIN-
 NING IN TWO THOUSAND TWENTY, FIFTEEN PERCENT OF THE ADJUSTED RENT  ACTU-
 ALLY  PAID  IN  THE  TAXABLE YEAR BY A HOUSEHOLD SOLELY FOR THE RIGHT OF
 OCCUPANCY OF ITS NEW YORK RESIDENCE FOR THE TAXABLE YEAR. IF (I) A RESI-
 DENCE IS RENTED TO TWO OR MORE INDIVIDUALS AS COTENANTS, OR  SUCH  INDI-
 VIDUALS SHARE IN THE PAYMENT OF A SINGLE RENT FOR THE RIGHT OF OCCUPANCY
 OF  SUCH RESIDENCE, AND (II) EACH OF SUCH INDIVIDUALS  IS A MEMBER OF  A
 DIFFERENT HOUSEHOLD, ONE OR MORE OF WHICH INDIVIDUALS SHARES SUCH  RESI-
 DENCE,  REAL  PROPERTY TAX EQUIVALENT IS THAT PORTION OF FIFTEEN PERCENT
 OF THE ADJUSTED RENT PAID  IN  THE  TAXABLE  YEAR  WHICH  REFLECTS  THAT
 PORTION  OF  THE  RENT  ATTRIBUTABLE  TO  THE QUALIFIED TAXPAYER AND THE
 MEMBERS OF HIS OR HER HOUSEHOLD; AND (2) FOR TAXABLE YEARS BEGINNING  IN
 TWO  THOUSAND TWENTY AND THEREAFTER, TWENTY PERCENT OF THE ADJUSTED RENT
 ACTUALLY PAID IN THE TAXABLE YEAR  BY A HOUSEHOLD SOLELY FOR  THE  RIGHT
 OF  OCCUPANCY  OF  ITS NEW YORK RESIDENCE FOR THE TAXABLE YEAR. IF (I) A
 RESIDENCE IS RENTED TO TWO OR MORE INDIVIDUALS  AS  COTENANTS,  OR  SUCH
 INDIVIDUALS SHARE IN THE PAYMENT OF A SINGLE RENT FOR THE RIGHT OF OCCU-
 PANCY  OF  SUCH RESIDENCE, AND (II) EACH OF SUCH INDIVIDUALS IS A MEMBER
 OF A DIFFERENT HOUSEHOLD, ONE OR MORE OF WHICH INDIVIDUALS  SHARES  SUCH
 RESIDENCE,  REAL  PROPERTY  TAX  EQUIVALENT  IS  THAT  PORTION OF TWENTY
 PERCENT OF THE ADJUSTED RENT PAID IN THE  TAXABLE  YEAR  WHICH  REFLECTS
 THAT  PORTION OF THE RENT ATTRIBUTABLE TO THE QUALIFIED TAXPAYER AND THE
 MEMBERS OF HIS OR HER HOUSEHOLD.
   (F) "NET REAL PROPERTY TAX" MEANS THE REAL PROPERTY TAXES ASSESSED  ON
 THE  RESIDENTIAL  REAL  PROPERTY  OWNED  AND OCCUPIED BY THE TAXPAYER OR
 TAXPAYERS AFTER ANY EXEMPTION OR ABATEMENT RECEIVED PURSUANT TO THE REAL
 PROPERTY TAX LAW.
   (2) CREDIT. A QUALIFIED TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE
 TAXES IMPOSED BY THIS ARTICLE, EQUAL TO SEVENTY PERCENT OF THE AMOUNT BY
 WHICH THE TAXPAYER'S NET REAL PROPERTY TAX OR THE TAXPAYER'S REAL  PROP-
 ERTY TAX EQUIVALENT EXCEEDS THE TAXPAYER'S MAXIMUM REAL PROPERTY TAX, AS
 DETERMINED BY PARAGRAPH THREE OF THIS SUBSECTION. IF SUCH CREDIT EXCEEDS

 S. 3982--A                          3
 
 THE TAX FOR SUCH TAXABLE YEAR, AS REDUCED BY THE OTHER CREDITS PERMITTED
 BY  THIS  ARTICLE,  THE  QUALIFIED  TAXPAYER  MAY RECEIVE, AND THE COMP-
 TROLLER, SUBJECT TO A CERTIFICATE OF THE DEPARTMENT,  SHALL  PAY  AS  AN
 OVERPAYMENT, WITHOUT INTEREST, ANY EXCESS BETWEEN SUCH TAX AS SO REDUCED
 AND THE AMOUNT OF THE CREDIT. IF A QUALIFIED TAXPAYER IS NOT REQUIRED TO
 FILE A RETURN PURSUANT TO SECTION SIX HUNDRED FIFTY-ONE OF THIS ARTICLE,
 A  QUALIFIED  TAXPAYER  MAY  NEVERTHELESS  RECEIVE  AND THE COMPTROLLER,
 SUBJECT TO A CERTIFICATE OF THE DEPARTMENT, SHALL PAY AS AN  OVERPAYMENT
 THE FULL AMOUNT OF THE CREDIT, WITHOUT INTEREST.
   (3) MAXIMUM REAL PROPERTY TAX. (A) A QUALIFIED TAXPAYER'S MAXIMUM REAL
 PROPERTY TAX SHALL BE DETERMINED AS FOLLOWS:
   (I) FOR TAX YEARS BEGINNING IN TWO THOUSAND TWENTY:
 HOUSEHOLD GROSS INCOME               MAXIMUM REAL PROPERTY TAX
 ONE HUNDRED THOUSAND                 NINE PERCENT OF THE
 DOLLARS OR LESS                      HOUSEHOLD GROSS INCOME
 MORE THAN ONE HUNDRED                NO LIMITATION.
 THOUSAND DOLLARS
 
   (II) FOR TAX YEARS BEGINNING IN TWO THOUSAND TWENTY-ONE:
 HOUSEHOLD GROSS INCOME               MAXIMUM REAL PROPERTY TAX
 ONE HUNDRED THOUSAND                 EIGHT AND ONE-HALF PERCENT OF THE
 DOLLARS OR LESS                      HOUSEHOLD GROSS INCOME
 MORE THAN ONE HUNDRED                NO LIMITATION.
 THOUSAND DOLLARS
 
   (III) FOR TAX YEARS BEGINNING IN TWO THOUSAND TWENTY-TWO:
 HOUSEHOLD GROSS INCOME               MAXIMUM REAL PROPERTY TAX
 ONE HUNDRED THOUSAND DOLLARS         SEVEN AND ONE-HALF PERCENT OF
 OR LESS                              HOUSEHOLD GROSS INCOME
 MORE THAN ONE HUNDRED THOUSAND       SEVEN AND ONE-HALF PERCENT OF
 DOLLARS, BUT LESS THAN OR EQUAL TO   ONE HUNDRED THOUSAND DOLLARS
 ONE HUNDRED FIFTY THOUSAND DOLLARS   PLUS EIGHT AND ONE-HALF PERCENT OF
                                      HOUSEHOLD GROSS INCOME ABOVE
                                      ONE HUNDRED THOUSAND DOLLARS
 MORE THAN ONE HUNDRED FIFTY          NO LIMITATION.
 THOUSAND DOLLARS
 
   (IV) FOR TAX YEARS BEGINNING IN TWO THOUSAND TWENTY-THREE AND THEREAFTER:
 HOUSEHOLD GROSS INCOME               MAXIMUM REAL PROPERTY TAX
 ONE HUNDRED THOUSAND                 SIX PERCENT OF HOUSEHOLD GROSS
 DOLLARS OR LESS                      INCOME
 MORE THAN ONE HUNDRED THOUSAND       SIX PERCENT OF ONE HUNDRED
 DOLLARS, BUT LESS THAN OR EQUAL TO   THOUSAND DOLLARS PLUS SEVEN
 ONE HUNDRED FIFTY THOUSAND DOLLARS   PERCENT OF HOUSEHOLD GROSS INCOME
                                      ABOVE ONE HUNDRED THOUSAND DOLLARS
 MORE THAN ONE HUNDRED FIFTY          SIX PERCENT OF ONE HUNDRED THOUSAND
 THOUSAND DOLLARS, BUT LESS THAN      DOLLARS PLUS SEVEN
 OR EQUAL TO TWO HUNDRED FIFTY        PERCENT OF FIFTY THOUSAND DOLLARS
 THOUSAND DOLLARS                     PLUS EIGHT AND ONE-HALF PERCENT OF
                                      HOUSEHOLD GROSS INCOME ABOVE ONE
                                      HUNDRED FIFTY THOUSAND DOLLARS
 MORE THAN TWO HUNDRED FIFTY          NO LIMITATION.
 THOUSAND DOLLARS
   (B)  THE  THRESHOLDS  OF  HOUSEHOLD GROSS INCOME ESTABLISHED BY CLAUSE
 (IV) OF  SUBPARAGRAPH  (A)  OF  THIS  PARAGRAPH  SHALL  BE  INDEXED  FOR

 S. 3982--A                          4
 
 INFLATION FOR TAX YEARS BEGINNING IN TWO THOUSAND TWENTY-FOUR AND THERE-
 AFTER.
   (4) EXCLUSIONS FROM ELIGIBILITY. NO CREDIT SHALL BE GRANTED UNDER THIS
 SUBSECTION  IF  THE  QUALIFIED  TAXPAYER  CLAIMS  THE  REAL PROPERTY TAX
 CIRCUIT BREAKER CREDIT, PURSUANT TO  SUBSECTION  (E)  OF  THIS  SECTION,
 DURING THE TAXABLE YEAR.
   §  2.  There  is  hereby  established a tax reform study commission to
 provide the governor and the  legislature  with  a  long  run  plan  for
 reforming  the state and local tax systems. The tax reform study commis-
 sion shall consist of five  members  appointed  by  the  governor,  four
 members  each appointed by the speaker of the assembly and the temporary
 president of the senate, and one member each appointed by  the  minority
 leader  of  the senate and the minority leader of the assembly. In addi-
 tion, on or before January 1, 2022,  the  tax  reform  study  commission
 shall  provide  the governor and the legislature with recommendations on
 any changes that should be made in the definitions of income used in the
 various property tax relief programs authorized by the laws of the state
 of New York. Such recommendations shall be based on  an  examination  of
 such  laws and of such laws in other states. In preparing such recommen-
 dations, the tax reform study commission shall review the distributional
 impact of the items of income included in the  definition  of  household
 income for purposes of the circuit breaker and other property tax relief
 programs established by state law and make recommendations to the gover-
 nor and the legislature for any changes in any of these definitions that
 the  tax  reform study commission deems appropriate. The commissioner of
 taxation and finance and the director of the  office  of  real  property
 services  shall  provide  the tax reform study commission with such data
 and analysis as it may require.
   § 3. This act shall take effect immediately.

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