S T A T E O F N E W Y O R K
________________________________________________________________________
6032
2025-2026 Regular Sessions
I N A S S E M B L Y
February 25, 2025
___________
Introduced by M. of A. GRIFFIN -- read once and referred to the Commit-
tee 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] SUCH SENIOR CITIZEN'S spouse, OR UPON RETIREMENT, experi-
ences a decrease in income such that [he or she] SUCH SENIOR CITIZEN
would qualify for the enhanced exemption if [his or her] SUCH SENIOR
CITIZEN'S eligibility were based upon [his or her] SUCH SENIOR CITIZEN'S
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 deter-
mined based upon [his or her] SUCH SENIOR CITIZEN'S income for such
later income tax year; provided that the income tax return for such year
has been filed with the appropriate state or federal 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.
LBD06856-01-5
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