S T A T E   O F   N E W   Y O R K
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                                  7225

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                             April 19, 2011
                               ___________

Introduced by M. of A. LAVINE -- read once and referred to the Committee
  on Aging

AN  ACT  to amend the real property tax law, in relation to applications
  for the enhanced school tax relief exemption by senior citizens

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Paragraph (a) of subdivision 6 of section 425 of the real
property tax law, as amended by chapter 6 of the laws  of  2010  and  as
further  amended  by  section  1  of part W of chapter 56 of the laws of
2010, is amended to read as follows:
  (a) Generally. All owners of the property who primarily reside thereon
must jointly file an application for exemption with the assessor  on  or
before  the  appropriate  taxable  status  date. Such application may be
filed by mail  if  it  is  enclosed  in  a  postpaid  envelope  properly
addressed  to  the  appropriate  assessor, deposited in a post office or
official depository under the exclusive care of the United States postal
service, and postmarked by the United States postal service on or before
the applicable taxable status date. Each such application shall be  made
on a form prescribed by the commissioner, which shall require the appli-
cant  or  applicants  to  agree  to notify the assessor if their primary
residence changes while their property is receiving the  exemption.  THE
STATE  BOARD SHALL ALSO PREPARE A SIMPLIFIED, SHORT FORM APPLICATION FOR
SENIOR CITIZENS WHO HAVE ELECTED NOT TO PARTICIPATE IN THE  STAR  INCOME
VERIFICATION PROGRAM, PURSUANT TO PARAGRAPH (B) OF SUBDIVISION NINE-B OF
THIS  SECTION.  The  assessor  may  request  that  proof of residency be
submitted with the application. If the applicant requests a receipt from
the assessor as proof of submission of  the  application,  the  assessor
shall  provide  such  receipt.  If  such  request  is made by other than
personal request, the applicant shall provide the assessor with a  self-
addressed postpaid envelope in which to mail the receipt.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05718-02-1

              

A. 7225                             2

  S 2. Paragraph (b) of subdivision 9-b of section 425 of the real prop-
erty  tax  law,  as  amended  by  chapter 742 of the laws of 2005 and as
further amended by section 1 of part W of chapter  56  of  the  laws  of
2010, is amended to read as follows:
  (b)  In the case of persons who have not elected to participate in the
STAR income verification program, the enhanced exemption shall apply for
a term of one year. To continue receiving  such  enhanced  exemption,  a
SIMPLIFIED,  SHORT  FORM renewal application must be filed annually with
the assessor on or before the applicable taxable status date on  a  form
prescribed  by  the  commissioner.  Provided, however, that if a renewal
application is not so filed, the assessor shall discontinue the enhanced
exemption but shall grant the basic exemption, subject to the provisions
of subdivision eleven of this section.
  S 3. This act shall take effect immediately.