Senate Bill S9547

2021-2022 Legislative Session

Establishes a capped property school tax rate for persons seventy years of age or older who meet the eligibility requirements for the enhanced STAR exemption

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules 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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2021-S9547 (ACTIVE) - Details

See Assembly Version of this Bill:
A7160
Current Committee:
Senate Rules
Law Section:
Real Property Tax Law
Laws Affected:
Add §431, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2051, A3139
2011-2012: S2998, A3943
2013-2014: S1767, A1212
2015-2016: S1480, A1472
2017-2018: S3195, A2533
2019-2020: S3769, A3389

2021-S9547 (ACTIVE) - Summary

Establishes a capped real property school tax rate for persons seventy years of age or older who meet the eligibility requirements for the enhanced school tax relief exemption.

2021-S9547 (ACTIVE) - Sponsor Memo

2021-S9547 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9547
 
                             I N  S E N A T E
 
                             September 2, 2022
                                ___________
 
 Introduced  by  Sen.  BROOKS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the real property tax law, in relation to establishing a
   capped real property school tax rate for persons seventy years of  age
   or  older  who meet the eligibility requirements for the enhanced STAR
   exemption

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  real  property  tax  law  is amended by adding a new
 section 431 to read as follows:
   § 431. PERSONS SEVENTY YEARS OF AGE  OR  OVER;  CAPPED  REAL  PROPERTY
 SCHOOL  TAX RATE. 1. (A) RESIDENTIAL REAL PROPERTY OWNED AND OCCUPIED BY
 ONE OR MORE PERSONS, EACH OF WHOM IS SEVENTY YEARS OF AGE  OR  OVER  AND
 MEETS  EACH  OF  THE  REQUIREMENTS FOR THE ENHANCED EXEMPTION FOR SENIOR
 CITIZENS SET FORTH IN SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE, OR
 RESIDENTIAL REAL PROPERTY OWNED AND OCCUPIED BY HUSBAND AND WIFE, ONE OF
 WHOM IS SEVENTY YEARS OF AGE OR OVER AND MEETS EACH OF THE  REQUIREMENTS
 FOR THE ENHANCED EXEMPTION FOR SENIOR CITIZENS SET FORTH IN SECTION FOUR
 HUNDRED TWENTY-FIVE OF THIS TITLE, SHALL BE ELIGIBLE FOR THE CAPPED REAL
 PROPERTY  SCHOOL TAX RATE SET FORTH IN THIS SECTION, PROVIDED THE SCHOOL
 DISTRICT, AFTER PUBLIC HEARING, ADOPTS A RESOLUTION PROVIDING THEREFOR.
   (B) FOR PURPOSES OF THIS  SECTION,  THE  TERM  "CAPPED  REAL  PROPERTY
 SCHOOL TAX RATE" SHALL MEAN THE LOWER OF:
   (I)  THE  REAL  PROPERTY  SCHOOL  TAX  RATE ESTABLISHED ON THE TAXABLE
 STATUS DATE NEXT SUCCEEDING THE DATE ON WHICH AN ELIGIBLE PERSON ATTAINS
 THE AGE OF SEVENTY YEARS; OR
   (II) THE REAL PROPERTY SCHOOL TAX  RATE  ESTABLISHED  ON  ANY  TAXABLE
 STATUS  DATE  SUBSEQUENT TO THE DATE ON WHICH AN ELIGIBLE PERSON ATTAINS
 THE AGE OF SEVENTY YEARS, WHICH IS LOWER THAN THE REAL  PROPERTY  SCHOOL
 TAX RATE ESTABLISHED PURSUANT TO SUBPARAGRAPH (I) OF THIS PARAGRAPH.
   (C) THE CAPPED REAL PROPERTY SCHOOL TAX RATE SHALL BE DETERMINED ANNU-
 ALLY  FOR  EACH ELIGIBLE PERSON SEVENTY YEARS OF AGE OR OLDER IN ACCORD-
 ANCE WITH THE PROVISIONS OF PARAGRAPHS (A) AND (B) OF THIS SUBDIVISION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10995-01-1
              

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