S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4024
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             February 25, 2019
                                ___________
 
 Introduced  by Sen. HARCKHAM -- 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 enacting  the  "STAR  credit
   bill of rights" and establishing the office of STAR ombudsman
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act shall be known and may be cited as the "STAR cred-
 it bill of rights".
   § 2. Subclauses (I), (II) and (III) of clause (i) of subparagraph  (B)
 of  paragraph  10  of subsection (eee) of section 606 of the tax law, as
 amended by section 2 of part TT of chapter 59 of the laws of  2017,  are
 amended to read as follows:
   (I)  If the school district tax roll is filed with the commissioner on
 or before July first, the determination of eligibility shall be made  by
 July fifteenth, or as soon thereafter as is practicable, and the advance
 payment  shall  be issued by July thirtieth, or as soon thereafter as is
 practicable.  FOR EACH TAXPAYER IN SUCH SCHOOL DISTRICT THAT THE COMMIS-
 SIONER DETERMINES TO BE INELIGIBLE FOR  SUCH  CREDIT,  THE  COMMISSIONER
 SHALL  NOTIFY,  IN  WRITING,  SUCH TAXPAYER OF HIS OR HER INELIGIBILITY.
 SUCH NOTICE SHALL BE MAILED TO THE TAXPAYER AND POSTMARKED NO LATER THAN
 THREE DAYS BEFORE THE DATE SET FORTH IN THIS SUBCLAUSE.
   (II) If the school district tax roll is filed  with  the  commissioner
 after  July first and on or before September first, the determination of
 eligibility shall be made by September fifteenth, or as soon  thereafter
 as  is practicable, and the advance payment shall be issued by September
 thirtieth, or as soon thereafter as is practicable.   FOR EACH  TAXPAYER
 IN  SUCH SCHOOL DISTRICT THAT THE COMMISSIONER DETERMINES TO BE INELIGI-
 BLE FOR SUCH CREDIT, THE COMMISSIONER SHALL  NOTIFY,  IN  WRITING,  SUCH
 TAXPAYER  OF  HIS  OR HER INELIGIBILITY.  SUCH NOTICE SHALL BE MAILED TO
 THE TAXPAYER AND POSTMARKED NO LATER THAN THREE DAYS BEFORE THE DATE SET
 FORTH IN THIS SUBCLAUSE.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD10175-01-9

 S. 4024                             2
 
   (III) If the school district tax roll is filed with  the  commissioner
 after September first, the determination of eligibility shall be made by
 the fifteenth day after such filing, or as soon thereafter as is practi-
 cable,  and  the  advance  payment  shall be issued by the thirtieth day
 after  such  filing,  or as soon thereafter as is practicable.  FOR EACH
 TAXPAYER IN SUCH SCHOOL DISTRICT THAT THE COMMISSIONER DETERMINES TO  BE
 INELIGIBLE  FOR  SUCH CREDIT, THE COMMISSIONER SHALL NOTIFY, IN WRITING,
 SUCH TAXPAYER OF HIS OR HER INELIGIBILITY.  SUCH NOTICE SHALL BE  MAILED
 TO  THE TAXPAYER AND POSTMARKED NO LATER THAN THREE DAYS BEFORE THE DATE
 SET FORTH IN THIS SUBCLAUSE.
   § 3. Subparagraph (B) of paragraph 10 of subsection (eee)  of  section
 606  of  the  tax law is amended by adding a new clause (iii) to read as
 follows:
   (III) ANY TAXPAYER WHO RECEIVES A NOTICE OF INELIGIBILITY PURSUANT  TO
 SUBCLAUSE  (I),  (II)  OR  (III)  OF CLAUSE (I) OF THIS SUBPARAGRAPH MAY
 APPEAL THE DETERMINATION MADE BY THE COMMISSIONER  THAT  HE  OR  SHE  IS
 INELIGIBLE  TO  RECEIVE  SUCH  CREDIT.  SUCH APPEAL SHALL BE IN WRITING,
 MAILED TO THE COMMISSIONER AND POSTMARKED  NO  LATER  THAN  THIRTY  DAYS
 AFTER  SUCH  TAXPAYER RECEIVES SUCH NOTICE OF INELIGIBILITY. SUCH APPEAL
 SHALL BE MADE IN A FORM TO BE DETERMINED BY THE  COMMISSIONER,  AND  MAY
 INCLUDE  ANY  SUPPORTING  DOCUMENTATION  THE TAXPAYER DEEMS APPROPRIATE.
 UPON RECEIPT OF AN APPEAL, THE COMMISSIONER SHALL HAVE FIFTEEN  DAYS  TO
 MAKE  A  FINAL  DETERMINATION REGARDING THE TAXPAYER'S ELIGIBILITY. SUCH
 TAXPAYER SHALL BE NOTIFIED OF THE FINAL DETERMINATION BY THE COMMISSION-
 ER WITHIN THREE DAYS AFTER SUCH FINAL DETERMINATION IS MADE.  FOR  THOSE
 TAXPAYERS  WHOM  THE COMMISSIONER HAS DETERMINED TO BE ELIGIBLE FOR SUCH
 CREDIT PURSUANT TO SUCH APPEAL, THE COMMISSIONER SHALL ADVANCE A PAYMENT
 IN THE AMOUNT  SPECIFIED  IN  PARAGRAPH  THREE,  FOUR  OR  SIX  OF  THIS
 SUBSECTION,  WHICHEVER IS APPLICABLE. SUCH PAYMENT AFTER APPEAL SHALL BE
 SUBJECT TO INTEREST AT THE RATE PRESCRIBED BY SUBPARAGRAPH (A) OF  PARA-
 GRAPH  TWO OF SUBSECTION (J) OF SECTION SIX HUNDRED NINETY-SEVEN OF THIS
 ARTICLE.
   § 4. Subsection (eee) of section 606 of the  tax  law  is  amended  by
 adding a new paragraph 14 to read as follows:
   (14)  (A)  THERE IS HEREBY ESTABLISHED IN THE DEPARTMENT THE OFFICE OF
 STAR OMBUDSMAN. THE COMMISSIONER  SHALL  APPOINT  THE  DIRECTOR  OF  THE
 OFFICE OF STAR OMBUDSMAN. THE DIRECTOR SHALL REPORT TO THE COMMISSIONER.
 PERSONS  EMPLOYED  BY  THE OFFICE OF THE OMBUDSMAN TO ACT AS "OMBUDSMEN"
 SHALL BE ATTORNEYS OR SHALL HAVE EXPERTISE IN THE AREAS OF TAX AND  REAL
 ESTATE  TAX,  AS  EVIDENCED  BY  EXPERIENCE IN THE FIELD, OR BY ACADEMIC
 BACKGROUND, THE LEVEL AND SUFFICIENCY OF WHICH SHALL  BE  DETERMINED  BY
 THE DIRECTOR.
   (B) THE OFFICE OF STAR OMBUDSMAN SHALL HAVE THE FOLLOWING DUTIES:
   (I)  TO  CONFIRM  TO TAXPAYERS, RECEIPT OF TAXPAYER INQUIRIES OR OTHER
 COMMUNICATIONS REGARDING THE CREDIT ALLOWED PURSUANT TO THIS  SUBSECTION
 WITHIN  TWENTY-FOUR  HOURS  OF  WHEN  SUCH  INQUIRY OR COMMUNICATION WAS
 RECEIVED BY THE DEPARTMENT;
   (II) TO RESPOND TO TAXPAYER INQUIRIES MADE  REGARDING  DELAYS  IN  THE
 PROCESSING OF ADVANCE PAYMENTS OR DETERMINATIONS OF ELIGIBILITY PURSUANT
 TO THIS SUBSECTION;
   (III) TO CONFIRM TO TAXPAYERS THAT A DEPARTMENT EMPLOYEE IS WORKING ON
 HIS OR HER INQUIRY OR CASE REGARDING THE CREDIT ALLOWED PURSUANT TO THIS
 SUBSECTION; AND
   (IV)  TO  ESTABLISH  A  TRACKING  SYSTEM  AND UTILIZE CASE NUMBERS FOR
 TAXPAYER INQUIRIES AND CASES REGARDING THE CREDIT  ALLOWED  PURSUANT  TO

 S. 4024                             3
 
 THIS  SUBSECTION.  SUCH  TRACKING  SYSTEM SHALL BE MADE AVAILABLE TO THE
 PUBLIC VIA THE DEPARTMENT'S WEBSITE.
   §  5.  This act shall take effect July 1, 2019. Effective immediately,
 the addition, amendment and/or repeal of any rule or  regulation  neces-
 sary  for  the  implementation  of  this  act  on its effective date are
 authorized to be made and completed on or before such date.

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4024--A
     Cal. No. 860
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             February 25, 2019
                                ___________
 
 Introduced  by  Sens.  HARCKHAM,  GOUNARDES,  SKOUFIS  -- read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Budget  and  Revenue  --  reported  favorably  from said committee and
   committed to the Committee on Finance -- reported favorably from  said
   committee,  ordered  to first report, amended on first report, ordered
   to a second report and ordered reprinted, retaining its place  in  the
   order of second report
 
 AN  ACT  to  amend the tax law, in relation to enacting the "STAR credit
   bill of rights" and establishing the office of STAR ombudsman
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act shall be known and may be cited as the "STAR cred-
 it bill of rights".
   §  2. Subclauses (I), (II) and (III) of clause (i) of subparagraph (B)
 of paragraph 10 of subsection (eee) of section 606 of the  tax  law,  as
 amended  by  section 2 of part TT of chapter 59 of the laws of 2017, are
 amended to read as follows:
   (I) If the school district tax roll is filed with the commissioner  on
 or  before July first, the determination of eligibility shall be made by
 July fifteenth, or as soon thereafter as is practicable, and the advance
 payment shall be issued by July thirtieth, or as soon thereafter  as  is
 practicable.  FOR EACH RESIDENTIAL TAXPAYER IN SUCH SCHOOL DISTRICT THAT
 THE  COMMISSIONER  DETERMINES  TO  BE  INELIGIBLE  FOR  SUCH CREDIT, THE
 COMMISSIONER SHALL NOTIFY, IN WRITING, SUCH TAXPAYER OF HIS OR HER INEL-
 IGIBILITY. SUCH NOTICE SHALL BE MAILED TO THE RESIDENTIAL  TAXPAYER  AND
 POSTMARKED  NO  LATER  THAN THREE DAYS BEFORE THE DATE SET FORTH IN THIS
 SUBCLAUSE.  SUCH NOTICE SHALL BE MAILED ONLY  TO  RESIDENTIAL  TAXPAYERS
 WHO  ARE  INELIGIBLE  FOR THE CREDIT ALLOWED PURSUANT TO THIS SUBSECTION
 BECAUSE THE PRIMARY  RESIDENCE  OF  SUCH  A  TAXPAYER  RECEIVED  A  STAR
 EXEMPTION  FOR  THE ASSOCIATED FISCAL YEAR AS SET FORTH IN CLAUSE (I) OF
 SUBPARAGRAPH (A) OF PARAGRAPH ONE OF THIS SUBSECTION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD10175-02-9

 S. 4024--A                          2
 
   (II) If the school district tax roll is filed  with  the  commissioner
 after  July first and on or before September first, the determination of
 eligibility shall be made by September fifteenth, or as soon  thereafter
 as  is practicable, and the advance payment shall be issued by September
 thirtieth,  or  as soon thereafter as is practicable.  FOR EACH RESIDEN-
 TIAL TAXPAYER IN SUCH SCHOOL DISTRICT THAT THE  COMMISSIONER  DETERMINES
 TO  BE  INELIGIBLE  FOR  SUCH  CREDIT, THE COMMISSIONER SHALL NOTIFY, IN
 WRITING, SUCH TAXPAYER OF HIS OR HER INELIGIBILITY.   SUCH NOTICE  SHALL
 BE MAILED TO THE RESIDENTIAL TAXPAYER AND POSTMARKED NO LATER THAN THREE
 DAYS  BEFORE THE DATE SET FORTH IN THIS SUBCLAUSE.  SUCH NOTICE SHALL BE
 MAILED ONLY TO RESIDENTIAL TAXPAYERS WHO ARE INELIGIBLE FOR  THE  CREDIT
 ALLOWED  PURSUANT  TO  THIS  SUBSECTION BECAUSE THE PRIMARY RESIDENCE OF
 SUCH A TAXPAYER RECEIVED A STAR EXEMPTION FOR THE ASSOCIATED FISCAL YEAR
 AS SET FORTH IN CLAUSE (I) OF SUBPARAGRAPH (A) OF PARAGRAPH ONE OF  THIS
 SUBSECTION.
   (III)  If  the school district tax roll is filed with the commissioner
 after September first, the determination of eligibility shall be made by
 the fifteenth day after such filing, or as soon thereafter as is practi-
 cable, and the advance payment shall be  issued  by  the  thirtieth  day
 after  such  filing,  or as soon thereafter as is practicable.  FOR EACH
 RESIDENTIAL TAXPAYER IN  SUCH  SCHOOL  DISTRICT  THAT  THE  COMMISSIONER
 DETERMINES  TO  BE  INELIGIBLE  FOR  SUCH CREDIT, THE COMMISSIONER SHALL
 NOTIFY, IN WRITING, SUCH TAXPAYER OF HIS OR  HER  INELIGIBILITY.    SUCH
 NOTICE  SHALL  BE  MAILED  TO THE RESIDENTIAL TAXPAYER AND POSTMARKED NO
 LATER THAN THREE DAYS BEFORE THE DATE SET FORTH IN THIS SUBCLAUSE.  SUCH
 NOTICE SHALL BE MAILED ONLY TO RESIDENTIAL TAXPAYERS WHO ARE  INELIGIBLE
 FOR  THE  CREDIT ALLOWED PURSUANT TO THIS SUBSECTION BECAUSE THE PRIMARY
 RESIDENCE OF SUCH A TAXPAYER RECEIVED A STAR EXEMPTION FOR  THE  ASSOCI-
 ATED FISCAL YEAR AS SET FORTH IN CLAUSE (I) OF SUBPARAGRAPH (A) OF PARA-
 GRAPH ONE OF THIS SUBSECTION.
   §  3.  Subparagraph (B) of paragraph 10 of subsection (eee) of section
 606 of the tax law is amended by adding a new clause (iii)  to  read  as
 follows:
   (III)  ANY RESIDENTIAL TAXPAYER WHO RECEIVES A NOTICE OF INELIGIBILITY
 PURSUANT TO SUBCLAUSE (I), (II) OR (III) OF CLAUSE (I) OF THIS  SUBPARA-
 GRAPH  MAY  APPEAL THE DETERMINATION MADE BY THE COMMISSIONER THAT HE OR
 SHE IS INELIGIBLE TO RECEIVE SUCH CREDIT. SUCH APPEAL SHALL BE IN  WRIT-
 ING, MAILED TO THE COMMISSIONER AND POSTMARKED NO LATER THAN THIRTY DAYS
 AFTER  SUCH  TAXPAYER RECEIVES SUCH NOTICE OF INELIGIBILITY. SUCH APPEAL
 SHALL BE MADE IN A FORM TO BE DETERMINED BY THE  COMMISSIONER,  AND  MAY
 INCLUDE  ANY  SUPPORTING  DOCUMENTATION  THE  RESIDENTIAL TAXPAYER DEEMS
 APPROPRIATE. UPON RECEIPT OF AN  APPEAL,  THE  COMMISSIONER  SHALL  HAVE
 FIFTEEN  DAYS  TO  MAKE  A FINAL DETERMINATION REGARDING THE RESIDENTIAL
 TAXPAYER'S ELIGIBILITY. SUCH TAXPAYER SHALL BE  NOTIFIED  OF  THE  FINAL
 DETERMINATION  BY  THE  COMMISSIONER  WITHIN THREE DAYS AFTER SUCH FINAL
 DETERMINATION IS MADE. FOR THOSE RESIDENTIAL TAXPAYERS WHOM THE  COMMIS-
 SIONER  HAS  DETERMINED  TO BE ELIGIBLE FOR SUCH CREDIT PURSUANT TO SUCH
 APPEAL, THE COMMISSIONER SHALL ADVANCE A PAYMENT IN THE AMOUNT SPECIFIED
 IN PARAGRAPH THREE, FOUR OR SIX OF THIS SUBSECTION, WHICHEVER IS  APPLI-
 CABLE.  SUCH  PAYMENT  AFTER  APPEAL SHALL BE SUBJECT TO INTEREST AT THE
 RATE PRESCRIBED BY SUBPARAGRAPH (A) OF PARAGRAPH TWO OF  SUBSECTION  (J)
 OF SECTION SIX HUNDRED NINETY-SEVEN OF THIS ARTICLE.
   §  4.  Subsection  (eee)  of  section 606 of the tax law is amended by
 adding a new paragraph 14 to read as follows:
   (14) (A) THERE IS HEREBY ESTABLISHED IN THE DEPARTMENT THE  OFFICE  OF
 STAR  OMBUDSMAN.  THE  COMMISSIONER  SHALL  APPOINT  THE DIRECTOR OF THE

 S. 4024--A                          3
 
 OFFICE OF STAR OMBUDSMAN. THE DIRECTOR SHALL REPORT TO THE COMMISSIONER.
 PERSONS EMPLOYED BY THE OFFICE OF THE OMBUDSMAN TO  ACT  AS  "OMBUDSMEN"
 SHALL  BE ATTORNEYS OR SHALL HAVE EXPERTISE IN THE AREAS OF TAX AND REAL
 ESTATE  TAX,  AS  EVIDENCED  BY  EXPERIENCE IN THE FIELD, OR BY ACADEMIC
 BACKGROUND, THE LEVEL AND SUFFICIENCY OF WHICH SHALL  BE  DETERMINED  BY
 THE DIRECTOR.
   (B) THE OFFICE OF STAR OMBUDSMAN SHALL HAVE THE FOLLOWING DUTIES:
   (I)  TO  CONFIRM  TO TAXPAYERS, RECEIPT OF TAXPAYER INQUIRIES OR OTHER
 COMMUNICATIONS REGARDING THE CREDIT ALLOWED PURSUANT TO THIS  SUBSECTION
 WITHIN  TWENTY-FOUR  HOURS  OF  WHEN  SUCH  INQUIRY OR COMMUNICATION WAS
 RECEIVED BY THE DEPARTMENT;
   (II) TO RESPOND TO TAXPAYER INQUIRIES MADE  REGARDING  DELAYS  IN  THE
 PROCESSING OF ADVANCE PAYMENTS OR DETERMINATIONS OF ELIGIBILITY PURSUANT
 TO THIS SUBSECTION;
   (III) TO CONFIRM TO TAXPAYERS THAT A DEPARTMENT EMPLOYEE IS WORKING ON
 HIS OR HER INQUIRY OR CASE REGARDING THE CREDIT ALLOWED PURSUANT TO THIS
 SUBSECTION; AND
   (IV)  TO  ESTABLISH  A  TRACKING  SYSTEM  AND UTILIZE CASE NUMBERS FOR
 TAXPAYER INQUIRIES AND CASES REGARDING THE CREDIT  ALLOWED  PURSUANT  TO
 THIS  SUBSECTION.  SUCH  TRACKING  SYSTEM SHALL BE MADE AVAILABLE TO THE
 PUBLIC VIA THE DEPARTMENT'S WEBSITE.
   § 5. This act shall take effect July 1, 2019.  Effective  immediately,
 the  addition,  amendment and/or repeal of any rule or regulation neces-
 sary for the implementation of  this  act  on  its  effective  date  are
 authorized to be made and completed on or before such date.