Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption.
Ayes (30): DeFrancisco, Johnson, Alesi, Bonacic, Farley, Flanagan, Fuschillo, Golden, Griffo, Hannon, Lanza, Larkin, LaValle, Little, Marcellino, Nozzolio, Robach, Saland, Seward, Young, Breslin, Diaz, Dilan, Duane, Gianaris, Montgomery, Oppenheimer, Perkins, Stavisky, Stewart-Cousins
Ayes W/R (4): Krueger, Kruger, Peralta, Rivera
Nays (1): Parker
TITLE OF BILL: An act to amend the real property tax law, in relation to eligibility for the enhanced school tax relief exemption for senior citizens for properties purchased after the levy of taxes
PURPOSE OR GENERAL IDEA OF BILL: This bill provides that where a senior citizen purchases real property after the taxable status date, such person shall be eligible for the enhanced STAR exemption.
SUMMARY OF SPECIFIC PROVISIONS: § 1- Amends subdivision 6 of § 425 of the Real Property Tax Law by adding a new paragraph (g).
§ 2- Effective date.
EXISTING LAW: Current law does not allow the retention of the STAR exemption for those over 65 who move subsequent to the taxable status date.
JUSTIFICATION: Real property tax law 467 subdivision (9) presently allows a senior citizen who moves after a municipal taxable status date to retain their eligibility for the regular senior citizens property tax exemption. This bill will correct a technical oversight that occurred when the STAR program was enacted by making a similar opportunity to transfer an existing exemption available to STAR applicants who are over 65.
This bill will allow a senior citizen to move after a municipal taxable status date and still be eligible for the enhanced senior citizen exemption for that year. The property owner must file an application for exemption within 30 days after receiving title to the property. The assessor, no later than 30 days after receiving such application. shall notify both the applicant and the Board of Assessment review by first class mail of the exempt amount which is then subject to the assessment review process. This process will ensure that senior citizens do not lose an exemption for which they are otherwise qualified.
LEGISLATIVE HISTORY: 2009-10: S.2925 2007-08: S.941 2005-06: S.1559 2003-04: S.2583: 2001-02: S.2311 1999-00: S 3246
FISCAL IMPLICATIONS: None. There will be no new costs because the exemption has already been allotted for in state funds and is merely shifting.
EFFECTIVE DATE: This act shall take effect immediately and shall apply to real property transferred to qualified senior citizens after taxable status dates occurring on or after such date.
STATE OF NEW YORK ________________________________________________________________________ S. 1942 A. 2137 2011-2012 Regular Sessions S E N A T E - A S S E M B L Y January 14, 2011 ___________IN SENATE -- Introduced by Sens. LAVALLE, JOHNSON, MAZIARZ, RANZENHOFER -- read twice and ordered printed, and when printed to be committed to the Committee on Aging IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred to the Committee on Real Property Taxation AN ACT to amend the real property tax law, in relation to eligibility for the enhanced school tax relief exemption for senior citizens for properties purchased after the levy of taxes THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 6 of section 425 of the real property tax law is amended by adding a new paragraph (f) to read as follows: (F) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDIVI- SION, WHERE A PERSON WHO MEETS THE REQUIREMENTS FOR AN ENHANCED EXEMPTION FOR PROPERTY OWNED BY SENIOR CITIZENS PURSUANT TO THIS SECTION PURCHASES PROPERTY AFTER THE LEVY OF TAXES, SUCH PERSON MAY FILE AN APPLICATION FOR EXEMPTION WITH THE ASSESSOR WITHIN THIRTY DAYS OF THE TRANSFER OF TITLE TO SUCH PERSON. THE ASSESSOR SHALL MAKE A DETERMI- NATION OF WHETHER OR NOT THE PARCEL WOULD HAVE QUALIFIED FOR EXEMPT STATUS ON THE TAX ROLL ON WHICH THE TAXES WERE LEVIED HAD TITLE TO THE PARCEL BEEN IN THE NAME OF THE APPLICANT ON THE TAXABLE STATUS DATE APPLICABLE TO THE TAX ROLL. THE APPLICATION SHALL BE ON A FORM PRESCRIBED BY THE STATE BOARD. THE ASSESSOR, NO LATER THAN THIRTY DAYS AFTER RECEIPT OF SUCH APPLICATION, SHALL NOTIFY BOTH THE APPLICANT AND THE BOARD OF ASSESSMENT REVIEW, BY FIRST CLASS MAIL, OF THE EXEMPT AMOUNT, IF ANY, AND THE RIGHT OF THE OWNER TO A REVIEW OF THE EXEMPT AMOUNT UPON THE FILING OF A WRITTEN COMPLAINT. SUCH COMPLAINT SHALL BE ON A FORM PRESCRIBED BY THE STATE BOARD AND SHALL BE FILED WITH THE BOARD OF ASSESSMENT REVIEW WITHIN TWENTY DAYS OF THE MAILING OF THIS NOTICE. IF NO COMPLAINT IS RECEIVED, THE BOARD OF ASSESSMENT REVIEWEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03822-01-1 S. 1942 2 A. 2137
SHALL SO NOTIFY THE ASSESSOR, AND THE EXEMPT AMOUNT DETERMINED BY THE ASSESSOR SHALL BE FINAL. IF THE APPLICANT FILES A COMPLAINT, THE BOARD OF ASSESSMENT REVIEW SHALL SCHEDULE A TIME AND PLACE FOR A HEARING WITH RESPECT THERETO NO LATER THAN THIRTY DAYS AFTER THE MAILING OF THE NOTICE BY THE ASSESSOR. THE BOARD OF ASSESSMENT REVIEW SHALL MEET AND DETERMINE THE EXEMPT AMOUNT AND SHALL IMMEDIATELY NOTIFY THE ASSESSOR AND THE APPLICANT, BY FIRST CLASS MAIL, OF ITS DETERMINATION. THE AMOUNT OF EXEMPTION DETERMINED PURSUANT TO THIS PARAGRAPH SHALL BE SUBJECT TO REVIEW AS PROVIDED IN ARTICLE SEVEN OF THIS CHAPTER. SUCH A PROCEEDING SHALL BE COMMENCED WITHIN THIRTY DAYS OF THE MAILING OF THE NOTICE OF THE BOARD OF ASSESSMENT REVIEW TO THE NEW OWNER AS PROVIDED IN THIS PARAGRAPH. S 2. This act shall take effect immediately and shall apply to real property transferred to qualified senior citizens after taxable status dates occurring on or after such date.