S T A T E O F N E W Y O R K
________________________________________________________________________
725
2021-2022 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 6, 2021
___________
Introduced by M. of A. WALLACE, GRIFFIN -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to enhanced
eligibility requirements of STAR
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause (C-1) of subparagraph (i) of paragraph (b) of subdi-
vision 4 of section 425 of the real property tax law, as added by
section 1 of part NN of chapter 59 of the laws of 2014, is amended to
read as follows:
(C-1) Notwithstanding the provisions of clause (C) of this subpara-
graph, in the event that a senior citizen, as a result of the death of
his or her spouse, OR UPON RETIREMENT, experiences a decrease in income
such that he or she would qualify for the enhanced exemption if his or
her eligibility were based upon his or her income for the income tax
year immediately subsequent to the income tax year that would otherwise
be applicable pursuant to clause (C) of this subparagraph, then the
eligibility of such senior citizen for the enhanced exemption on the
applicable taxable status date shall be determined based upon his or her
income for such later income tax year; provided that the income tax
return for such year has been filed with the appropriate state or feder-
al agency and a copy thereof has been filed with the assessor on or
before the applicable taxable status date, or other documentation of
income eligibility has been filed with the assessor on or before the
applicable taxable status date.
§ 2. This act shall take effect immediately and shall apply to school
years commencing on or after the first of January next succeeding the
date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02206-01-1