Allows senior citizens previously approved for the enhanced school tax relief exemption, who have elected not to participate in the income verification program, to file a simplified renewal application annually; directs the commissioner of taxation and finance to prepare such simplified, short form for eligible senior citizens.

---

S1920-2011 Actions

• Apr 17, 2012: referred to real property taxation
• Apr 17, 2012: DELIVERED TO ASSEMBLY
• Apr 17, 2012: PASSED SENATE
• Mar 5, 2012: ADVANCED TO THIRD READING
• Mar 1, 2012: 2ND REPORT CAL.
• Feb 29, 2012: 1ST REPORT CAL.257
• Jan 4, 2012: REFERRED TO AGING
• Jan 4, 2012: returned to senate
• Jan 4, 2012: died in assembly
• Mar 7, 2011: referred to real property taxation
• Mar 7, 2011: DELIVERED TO ASSEMBLY
• Mar 7, 2011: PASSED SENATE
• Feb 28, 2011: ADVANCED TO THIRD READING
• Feb 15, 2011: 2ND REPORT CAL.
• Feb 14, 2011: 1ST REPORT CAL.96
• Jan 14, 2011: REFERRED TO AGING

S1920-2011 Meetings

Aging: Feb 14, 2011, Aging: Feb 29, 2012

S1920-2011 Calendars

Active List: Mar 7, 2011 , Active List: Apr 17, 2012 , Floor Calendar: Feb 15, 2011 , Floor Calendar: Feb 28, 2011 , Floor Calendar: Mar 1, 2011 , Floor Calendar: Mar 1, 2012 , Floor Calendar: Mar 2, 2011 , Floor Calendar: Mar 3, 2011 , Floor Calendar: Mar 5, 2012 , Floor Calendar: Mar 6, 2012 , Floor Calendar: Mar 7, 2011 , Floor Calendar: Mar 7, 2012 , Floor Calendar: Mar 12, 2012 , Floor Calendar: Mar 13, 2012 , Floor Calendar: Mar 14, 2012 , Floor Calendar: Mar 15, 2012 , Floor Calendar: Mar 19, 2012 , Floor Calendar: Mar 20, 2012 , Floor Calendar: Mar 21, 2012 , Floor Calendar: Mar 22, 2012 , Floor Calendar: Mar 26, 2012 , Floor Calendar: Mar 27, 2012 , Floor Calendar: Mar 28, 2012 , Floor Calendar: Mar 29, 2012 , Floor Calendar: Mar 30, 2012 , Floor Calendar: Apr 17, 2012

S1920-2011 Votes

S1920-2011 Memo

BILL NUMBER:S1920

TITLE OF BILL:
An act
to amend the real property tax law, in relation to applications for the
enhanced school tax relief exemption by senior citizens

PURPOSE:
The bill would require the state to develop a shorter, simplified
renewal application for senior citizens already receiving a STAR. tax
exemption.

SUMMARY OF PROVISIONS:
The bill amends Section 425, Subdivision 6, Paragraph (a) of the Real
Property Tax Law, as well as Section 425, Subdivision 9-b, Paragraph
(b) of the same law. The bill adds language requiring the state board
to prepare, and to use where appropriate, a simplified, short form
STAR application for senior citizens.

EXISTING LAW:
Existing law requires that property owners go through a long and
complex application process every year in order to qualify for the
8TAR tax exemption. This is true in cases where the household's
eligibility information remains the same.

JUSTIFICATION:
The proposed law would provide for a simplified renewal application
process for senior citizens. A simplified form, especially in cases
where the eligibility information is the same, will relieve both
seniors and tax assessors of needless paperwork, wasted time, and
unnecessarily expended energies. The time saved by tax assessors will
also assist the state economically.

LEGISLATIVE HISTORY:
2009/2010 - S.2818
2005/2006 - S.4242
2003/2004 - S.443
2001/2002 - S.212
1999/2000 - S.7752

FISCAL IMPLICATIONS:
None.

LOCAL FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act would take effect immediately.

S1920-2011 Text

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

                                    1920

                         2011-2012 Regular Sessions

                              I N  SENATE

                              January 14, 2011
                                 ___________

  Introduced  by  Sen.  HANNON -- read twice and ordered printed, and when
    printed to be committed 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

 S. 1920                             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.