Senate Bill S2160

2023-2024 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

Sponsored By

Current 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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2023-S2160 (ACTIVE) - Details

See Assembly Version of this Bill:
A3792
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
2021-2022: S5172, A5806

2023-S2160 (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.

2023-S2160 (ACTIVE) - Sponsor Memo

2023-S2160 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2160
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 18, 2023
                                ___________
 
 Introduced  by  Sen. PALUMBO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Aging
 
 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
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03790-01-3
              

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