S2937-2013 - NY Senate Open Legislation - Allows senior citizens previously approved for the enhanced school tax relief exemption to file a simplified renewal application

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.

Sponsor: HANNON

Co-sponsor(s): ADAMS, AVELLA, BALL, DEFRANCISCO, GRISANTI, RANZENHOFER

Law Section: Real Property Tax Law
Law: Amd S425, RPT L

S2937-2013 Actions

Mar 5, 2013: ADVANCED TO THIRD READING
Mar 4, 2013: 2ND REPORT CAL.
Feb 28, 2013: 1ST REPORT CAL.117
Jan 25, 2013: REFERRED TO AGING

S2937-2013 Meetings

Aging: Feb 28, 2013

S2937-2013 Calendars

S2937-2013 Votes

VOTE: COMMITTEE VOTE: - Aging - Feb 28, 2013

Ayes (11): Golden, Felder, LaValle, Marchione, Zeldin, Valesky, Adams, Diaz, Addabbo, Avella, Stavisky

S2937-2013 Memo

BILL NUMBER:S2937

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, simpli-
fied  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 appro-
priate, 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.

S2937-2013 Text


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

                                    2937

                         2013-2014 Regular Sessions

                              I N  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.

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S2937-2013: Allows senior citizens previously approved for the enhanced school tax relief exemption to file a simplified renewal application