This bill has been amended

Bill S134-2011

Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption

Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.

Details

Actions

  • Feb 29, 2012: REPORTED AND COMMITTED TO FINANCE
  • Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
  • Jan 4, 2012: returned to senate
  • Jan 4, 2012: died in assembly
  • Jun 20, 2011: referred to real property taxation
  • Jun 20, 2011: DELIVERED TO ASSEMBLY
  • Jun 20, 2011: PASSED SENATE
  • Jun 13, 2011: ORDERED TO THIRD READING CAL.1168
  • Jun 13, 2011: REPORTED AND COMMITTED TO RULES
  • Apr 13, 2011: REPORTED AND COMMITTED TO FINANCE
  • Jan 5, 2011: REFERRED TO LOCAL GOVERNMENT

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Local Government - Apr 13, 2011
Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer
VOTE: COMMITTEE VOTE: - Local Government - Feb 29, 2012
Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer

Memo

BILL NUMBER:S134

TITLE OF BILL: An act to amend the real property tax law, in relation to extending the enhanced STAR exemption to the disabled surviving spouse of a previously qualifying individual

PURPOSE: To allow for the continuation of the STAR exemption for individuals upon the loss of a spouse who previously qualified for the program provided that the surviving spouse is at least sixty-two years of age or is physically disabled.

SUMMARY OF PROVISIONS: Subparagraph (iii) of paragraph (a) of subdivision 4 of section 425 of the real property tax law, as added by section 4 of part A of chapter 405 of the laws of 1999, is amended to read as follows:

In case of property owned by husband and wife, one of whom is sixty -five years of age or over, the exemption, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least sixty-two years of age or is physically disabled as of the date specified in this paragraph. To qualify as physically disabled for the purposes of this subparagraph, an individual shall submit to the assessor a certified statement from a physician licensed to practice in the state on a form prescribed and made available by the state board which states that the individual has a permanent physical impairment which substantially limits one or more of such individual's major life activities, except that an individual who has obtained a certificate from the state commission for the blind may submit such certificate in lieu of a physician's certified statement. The other requirements of this subdivision must still be met for the enhanced exemption to be granted to a surviving spouse under this subparagraph.

JUSTIFICATION: Surviving spouses who meet the specifications outlined above should be entitled to receive the benefits of the STAR exemption, as their financial burdens will remain after the loss of their significant other.

LEGISLATIVE HISTORY: 2007-08: S.5109 Local Government; A.1765 Real Property Taxation 2009: S.262 Committed to Rules; A.3627 Real Property Taxation 2010: S.262-A Passed Senate; A.3627-A Ways & Means

FISCAL IMPLICATIONS: None to the State.

EFFECTIVE DATE: This act shall take effect immediately and shall apply to the administration of the enhanced STAR exemption beginning with the 2011-2012 school year.


Text

STATE OF NEW YORK ________________________________________________________________________ 134 2011-2012 Regular Sessions IN SENATE (PREFILED) January 5, 2011 ___________
Introduced by Sen. LITTLE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend the real property tax law, in relation to extending the enhanced STAR exemption to the disabled surviving spouse of a previ- ously qualifying individual THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subparagraph (iii) of paragraph (a) of subdivision 4 of section 425 of the real property tax law, as added by section 4 of part A of chapter 405 of the laws of 1999, is amended to read as follows: (iii) In the case of property owned by husband and wife, one of whom is sixty-five years of age or over, the exemption, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least sixty-two years of age OR IS PHYS- ICALLY DISABLED as of the date specified in this paragraph. TO QUALIFY AS PHYSICALLY DISABLED FOR THE PURPOSES OF THIS SUBPARAGRAPH, AN INDI- VIDUAL SHALL SUBMIT TO THE ASSESSOR A CERTIFIED STATEMENT FROM A PHYSI- CIAN LICENSED TO PRACTICE IN THE STATE ON A FORM PRESCRIBED AND MADE AVAILABLE BY THE STATE BOARD WHICH STATES THAT THE INDIVIDUAL HAS A PERMANENT PHYSICAL IMPAIRMENT WHICH SUBSTANTIALLY LIMITS ONE OR MORE OF SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, EXCEPT THAT AN INDIVIDUAL WHO HAS OBTAINED A CERTIFICATE FROM THE STATE COMMISSION FOR THE BLIND AND VISUALLY HANDICAPPED STATING THAT SUCH INDIVIDUAL IS LEGALLY BLIND MAY SUBMIT SUCH CERTIFICATE IN LIEU OF A PHYSICIAN'S CERTIFIED STATEMENT. THE OTHER REQUIREMENTS OF THIS SUBDIVISION MUST STILL BE MET FOR THE ENHANCED EXEMPTION TO BE GRANTED TO A SURVIVING SPOUSE UNDER THIS SUBPARAGRAPH. S 2. This act shall take effect immediately and shall apply to the administration of the enhanced STAR exemption beginning with the 2011-2012 school year.

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