NY State Senate Bill 2021-S5172

Senate Bill S5172

2021-2022 Legislative Session

Provides that where a senior citizen purchases real property after the taxable status date, such person shall be eligible for the enhanced STAR exemption

download bill text pdf

Archive: Last Bill Status - In Senate Committee Aging 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to aging
Feb 25, 2021	referred to aging

2021-S5172 (ACTIVE) - Details

See Assembly Version of this Bill:: A5806
Current Committee:: Senate Aging
Law Section:: Real Property Tax Law
Laws Affected:: Amd §425, RPT L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S4986, A7003
2023-2024: S2160, A3792

2021-S5172 (ACTIVE) - Summary

Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption.

2021-S5172 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S5172

SPONSOR: PALUMBO
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to eligibility
for the enhanced school tax relief exemption for senior citizens for
properties purchased after the levy of taxes

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill provides that where a senior citizen purchases real property
after the taxable status date, such person shall be eligible for the
enhanced STAR exemption.

 
SUMMARY OF SPECIFIC PROVISIONS:

§ 1- Amends subdivision 6 of § 425 of the Real Property Tax Law by
adding a new paragraph (g).

§ 2- Effective date.

 
JUSTIFICATION:

Real property tax law 467 subdivision (6) presently allows a senior
citizen who moves after a municipal taxable status date to retain their
eligibility for the regular senior citizens' property tax exemption.
This bill will correct a technical oversight that occurred when the STAR
program was enacted by making a similar opportunity to transfer an
existing exemption available to STAR applicants who are over 65.

This bill will allow a senior citizen to move after a municipal taxable
status date and still be eligible for the enhanced senior citizen
exemption for that year. The property owner must file an application for
exemption within 30 days after receiving title to the property. The
assessor, no later than 30 days after receiving such application, shall
notify both the applicant and the Board of Assessment review by first
class mail of the exempt amount which is then subject to the assessment
review process. This process will ensure that senior citizens do not
lose an exemption for which they are otherwise qualified.

 
LEGISLATIVE HISTORY:

2020 S.4986/A.7003;

2017-18 S.3228/A.2681;

2015-16 S.4152/A.5635;

2013-14 S.3310/A.4119;

2011-12 S.1942;

2009-10 S.2925;

2007-08, S.941;

2005-2006, S.1559;

2003-2004, 5.2583;

2001-2002, 5.2311;

1999-2000, S. 3246.

 
FISCAL IMPLICATIONS:

None. There will be no new costs because the exemption has already been
allotted for in state funds and is merely shifting.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to real property
transferred to qualified senior citizens after taxable status dates
occurring on or after such date.

2021-S5172 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
     S. 5172                                                  A. 5806
 
                        2021-2022 Regular Sessions
 
                       S E N A T E - A S S E M B L Y
 
                             February 25, 2021
                                ___________
 
 IN SENATE -- Introduced by Sen. PALUMBO -- read twice and ordered print-
   ed, and when printed to be committed to the Committee on Aging
 
 IN ASSEMBLY -- Introduced by M. of A. THIELE -- Multi-Sponsored by -- M.
   of  A. SANTABARBARA -- read once and referred to the Committee on Real
   Property Taxation

 AN ACT to amend the real property tax law, in  relation  to  eligibility
   for  the  enhanced school tax relief exemption for senior citizens for
   properties purchased after the levy of taxes
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision 6 of section 425 of the real property tax law
 is amended by adding a new paragraph (f) to read as follows:
   (F) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (A) OF  THIS  SUBDIVI-
 SION,  WHERE  A  PERSON  WHO  MEETS  THE  REQUIREMENTS  FOR  AN ENHANCED
 EXEMPTION FOR PROPERTY OWNED BY SENIOR CITIZENS PURSUANT TO THIS SECTION
 PURCHASES PROPERTY AFTER THE LEVY OF TAXES,  SUCH  PERSON  MAY  FILE  AN
 APPLICATION  FOR  EXEMPTION  WITH THE ASSESSOR WITHIN THIRTY DAYS OF THE
 TRANSFER OF TITLE TO SUCH PERSON. THE ASSESSOR  SHALL  MAKE  A  DETERMI-
 NATION  OF  WHETHER  OR  NOT  THE PARCEL WOULD HAVE QUALIFIED FOR EXEMPT
 STATUS ON THE TAX ROLL ON WHICH THE TAXES WERE LEVIED HAD TITLE  TO  THE
 PARCEL  BEEN  IN  THE  NAME  OF THE APPLICANT ON THE TAXABLE STATUS DATE
 APPLICABLE TO  THE  TAX  ROLL.  THE  APPLICATION  SHALL  BE  ON  A  FORM
 PRESCRIBED  BY THE COMMISSIONER. THE ASSESSOR, NO LATER THAN THIRTY DAYS
 AFTER RECEIPT OF SUCH APPLICATION, SHALL NOTIFY BOTH THE  APPLICANT  AND
 THE  BOARD  OF  ASSESSMENT  REVIEW,  BY  FIRST CLASS MAIL, OF THE EXEMPT
 AMOUNT, IF ANY, AND THE RIGHT OF THE OWNER TO A  REVIEW  OF  THE  EXEMPT
 AMOUNT  UPON  THE FILING OF A WRITTEN COMPLAINT. SUCH COMPLAINT SHALL BE
 ON A FORM PRESCRIBED BY THE COMMISSIONER AND SHALL  BE  FILED  WITH  THE
 BOARD  OF  ASSESSMENT  REVIEW  WITHIN TWENTY DAYS OF THE MAILING OF THIS
 NOTICE.  IF NO COMPLAINT IS RECEIVED, THE  BOARD  OF  ASSESSMENT  REVIEW
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05796-01-1

 S. 5172                             2                            A. 5806
 
 SHALL  SO  NOTIFY  THE ASSESSOR, AND THE EXEMPT AMOUNT DETERMINED BY THE
 ASSESSOR SHALL BE FINAL. IF THE APPLICANT FILES A COMPLAINT,  THE  BOARD
 OF  ASSESSMENT REVIEW SHALL SCHEDULE A TIME AND PLACE FOR A HEARING WITH
 RESPECT  THERETO  NO  LATER  THAN  THIRTY  DAYS AFTER THE MAILING OF THE
 NOTICE BY THE ASSESSOR. THE BOARD OF ASSESSMENT REVIEW  SHALL  MEET  AND
 DETERMINE  THE  EXEMPT  AMOUNT AND SHALL IMMEDIATELY NOTIFY THE ASSESSOR
 AND THE APPLICANT, BY FIRST CLASS MAIL, OF ITS DETERMINATION. THE AMOUNT
 OF EXEMPTION DETERMINED PURSUANT TO THIS PARAGRAPH SHALL BE  SUBJECT  TO
 REVIEW  AS  PROVIDED IN ARTICLE SEVEN OF THIS CHAPTER. SUCH A PROCEEDING
 SHALL BE COMMENCED WITHIN THIRTY DAYS OF THE MAILING OF  THE  NOTICE  OF
 THE  BOARD  OF  ASSESSMENT  REVIEW  TO THE NEW OWNER AS PROVIDED IN THIS
 PARAGRAPH.
   § 2. This act shall take effect immediately and shall  apply  to  real
 property  transferred  to qualified senior citizens after taxable status
 dates occurring on or after such date.

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