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.
Ayes (62): Adams, Addabbo, Avella, Ball, Bonacic, Boyle, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Espaillat, Farley, Felder, Flanagan, Fuschillo, Gallivan, Gianaris, Gipson, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Hoylman, Kennedy, Klein, Krueger, Lanza, Larkin, Latimer, LaValle, Libous, Little, Marcellino, Marchione, Maziarz, Montgomery, Nozzolio, O'Brien, O'Mara, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Sampson, Sanders, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Tkaczyk, Valesky, Young, Zeldin
Excused (1): Martins
Ayes (59): Addabbo, Avella, Ball, Bonacic, Boyle, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Espaillat, Farley, Felder, Flanagan, Gallivan, Gianaris, Gipson, Golden, Griffo, Grisanti, Hannon, Hoylman, Kennedy, Klein, Krueger, Lanza, Larkin, Latimer, LaValle, Libous, Little, Marcellino, Marchione, Martins, Maziarz, Montgomery, Nozzolio, O'Brien, O'Mara, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Sampson, Sanders, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousins, Tkaczyk, Valesky, Young, Zeldin
Excused (2): Hassell-Thomps, Parker
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:
Sections one and two amend Real Property Tax Law § 425 to require the Commissioner of Taxation and Finance to prepare, and to use where appropriate, a simplified, short form STAR application for senior citizens.
Section three provides that the act shall take effect immediately.
EXISTING LAW: Existing law requires that property owners go through a long and complex application process every year in order to qualify for the STAR 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: 2011/2012 - S.1920 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.
STATE OF NEW YORK ________________________________________________________________________ 2937 2013-2014 Regular Sessions IN SENATE January 25, 2013 ___________Introduced by Sens. HANNON, BALL, GRISANTI, RANZENHOFER -- 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 COMMISSIONER 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. LBD05786-01-3 S. 2937 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.