S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    57
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 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 RESIDENTIAL TAXPAYER IN SUCH SCHOOL DISTRICT THAT
 THE COMMISSIONER DETERMINES TO BE INELIGIBLE FOR  A  REASON  OTHER  THAN
 FAILING  TO  MEET THE INCOME AND RESIDENCY REQUIREMENTS FOR SUCH CREDIT,
 THE COMMISSIONER SHALL NOTIFY, IN WRITING, SUCH TAXPAYER OF HIS  OR  HER
 INELIGIBILITY. SUCH NOTICE MAILED TO RESIDENTIAL TAXPAYERS WHO ARE INEL-
 IGIBLE  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 SHALL INCLUDE INFORMATION ON HOW TO
 SWITCH TO THE CREDIT PROGRAM. SUCH NOTICE SHALL BE MAILED TO  THE  RESI-
 DENTIAL  TAXPAYER  AND  POSTMARKED  NO LATER THAN THREE DAYS BEFORE  THE
 DATE SET FORTH IN THIS SUBCLAUSE. SUCH NOTICE ALONG WITH AN APPEAL  FORM
 AND A LIST OF ALL SUPPORTING DOCUMENTATION THAT MAY BE REQUIRED FOR SUCH
 APPEAL  SHALL  BE  MAILED TO A RESIDENTIAL TAXPAYER FOUND INELIGIBLE FOR
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD01567-01-3
 S. 57                               2
 
 ANY OTHER REASON 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 RESIDEN-
 TIAL TAXPAYER IN SUCH SCHOOL DISTRICT THAT THE  COMMISSIONER  DETERMINES
 TO  BE INELIGIBLE FOR A REASON OTHER THAN FAILING TO MEET THE INCOME AND
 RESIDENCY REQUIREMENTS FOR SUCH CREDIT, THE COMMISSIONER  SHALL  NOTIFY,
 IN  WRITING,  SUCH  TAXPAYER  OF  HIS  OR HER INELIGIBILITY. SUCH NOTICE
 MAILED 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  SHALL  INCLUDE  INFORMATION  ON  HOW TO SWITCH TO THE CREDIT
 PROGRAM. 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 ALONG WITH AN APPEAL  FORM  AND  A  LIST  OF  ALL
 SUPPORTING  DOCUMENTATION  THAT MAY BE REQUIRED FOR SUCH APPEAL SHALL BE
 MAILED TO A RESIDENTIAL TAXPAYER FOUND INELIGIBLE FOR ANY  OTHER  REASON
 AND  POSTMARKED  NO  LATER  THAN THREE DAYS BEFORE THE DATE SET FORTH IN
 THIS SUBCLAUSE.
   (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 A REASON OTHER THAN FAILING TO MEET  THE
 INCOME  AND  RESIDENCY  REQUIREMENTS  FOR  SUCH CREDIT, THE COMMISSIONER
 SHALL NOTIFY, IN WRITING, SUCH TAXPAYER OF  HIS  OR  HER  INELIGIBILITY.
 SUCH  NOTICE  MAILED 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 SHALL INCLUDE INFORMATION ON HOW TO SWITCH TO THE CREDIT
 PROGRAM. 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 ALONG WITH AN APPEAL  FORM  AND  A  LIST  OF  ALL
 SUPPORTING  DOCUMENTATION  THAT MAY BE REQUIRED FOR SUCH APPEAL SHALL BE
 MAILED TO A RESIDENTIAL TAXPAYER FOUND INELIGIBLE FOR ANY  OTHER  REASON
 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 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
 S. 57                               3

 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
 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 on the first of July  next  succeeding
 the date on which it shall have become a law. Effective immediately, the
 addition,  amendment  and/or  repeal of any rule or regulation necessary
 for the implementation of this act on its effective date are  authorized
 to be made and completed on or before such date.