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.
Ayes (58): Adams, Addabbo, Alesi, Avella, Ball, Bonacic, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hassell-Thomps, Huntley, Johnson, Kennedy, Klein, Krueger, Lanza, Larkin, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, O'Mara, Oppenheimer, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Young, Zeldin
Excused (3): Hannon, Parker, Valesky
Ayes (33): DeFrancisco, Johnson, Alesi, Bonacic, Farley, Flanagan, Fuschillo, Golden, Griffo, Lanza, Larkin, LaValle, Little, Marcellino, Nozzolio, Robach, Saland, Seward, Young, Krueger, Breslin, Diaz, Dilan, Duane, Gianaris, Montgomery, Parker, Peralta, Perkins, Rivera, Stavisky, Stewart-Cousins, Squadron
Excused (2): Hannon, Oppenheimer
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owned by husband and wife, one of whom is sixty-five years of age or over, the exemption, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least sixty-two years of age or is physically disabled as of the date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 purpose 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 commissioner 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 my 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 2011: S.134 Passed Senate; A.127 Real Property Taxation
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 2012-13 school year.
STATE OF NEW YORK ________________________________________________________________________ 134--A 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 -- recom- mitted to the Committee on Local Government in accordance with Senate Rule 6, sec. 8 -- reported favorably from said committee and committed to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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 COMMISSIONER 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 THEEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00138-02-2 S. 134--A 2
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 2012-2013 school year.