Authorizes municipalities to adopt a local law authorizing the assessor of such municipality to accept applications for the basic STAR exemption and the enhanced STAR exemption for senior citizens after the taxable status date for such municipality and before January tenth of the following year.

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S3576-2011 Actions

• Jun 11, 2012: referred to real property taxation
• Jun 11, 2012: DELIVERED TO ASSEMBLY
• Jun 11, 2012: PASSED SENATE
• Jun 4, 2012: ADVANCED TO THIRD READING
• May 31, 2012: 2ND REPORT CAL.
• May 30, 2012: 1ST REPORT CAL.921
• Jan 4, 2012: REFERRED TO AGING
• Jan 4, 2012: returned to senate
• Jan 4, 2012: died in assembly
• May 3, 2011: referred to real property taxation
• May 3, 2011: DELIVERED TO ASSEMBLY
• May 3, 2011: PASSED SENATE
• Mar 16, 2011: ADVANCED TO THIRD READING
• Mar 15, 2011: 2ND REPORT CAL.
• Mar 14, 2011: 1ST REPORT CAL.214
• Feb 25, 2011: REFERRED TO AGING

S3576-2011 Meetings

Aging: Mar 14, 2011, Aging: May 30, 2012

S3576-2011 Calendars

Active List: May 3, 2011 , Active List: Jun 11, 2012 , Floor Calendar: Mar 15, 2011 , Floor Calendar: Mar 16, 2011 , Floor Calendar: Mar 21, 2011 , Floor Calendar: Mar 22, 2011 , Floor Calendar: Mar 23, 2011 , Floor Calendar: Mar 24, 2011 , Floor Calendar: Mar 28, 2011 , Floor Calendar: Mar 29, 2011 , Floor Calendar: Mar 30, 2011 , Floor Calendar: Mar 31, 2011 , Floor Calendar: Apr 4, 2011 , Floor Calendar: Apr 5, 2011 , Floor Calendar: Apr 6, 2011 , Floor Calendar: Apr 11, 2011 , Floor Calendar: Apr 12, 2011 , Floor Calendar: Apr 13, 2011 , Floor Calendar: May 2, 2011 , Floor Calendar: May 3, 2011 , Floor Calendar: May 31, 2012 , Floor Calendar: Jun 4, 2012 , Floor Calendar: Jun 5, 2012 , Floor Calendar: Jun 6, 2012 , Floor Calendar: Jun 11, 2012

S3576-2011 Votes

S3576-2011 Memo

BILL NUMBER:S3576

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

PURPOSE:
To authorize municipalities to adopt a local law authorizing the
assessor of such municipality to accept late applications for the
STAR exemption.

SUMMARY OF PROVISIONS:
Amends the Real Property Tax Law to enable a locality to authorize the
assessor or assessors of such locality to accept applications for the
basic exemption and the enhanced exemption for senior citizens
authorized pursuant to section 425 of the Real Property Tax Law.

JUSTIFICATION:
Section 425 of the Real Property Tax Law (RPTL) prohibits the assessor
from accepting exemption applications after March 1st, except under
both limited and conflicting circumstances.
However, provided the town board adopts a local law, the assessor,
under certain circumstances, may accept late exemption applications
for the Senior Citizen Over 65 exemption under section 467 of the
RPTL. If the assessor grants the Senior Citizen exemption to the
applicant applying late, RPTL section 467(5)(c) requires the assessor
to also grant a STAR Enhanced exemption to that same applicant. In
effect, similarly situated properties are treated differently.

By enabling an assessor, at local option, to accept applications for
all exemptions up to the last day that a taxpayer can pay the first
half of their taxes, without incurring a penalty (January 10), this
legislation will eliminate the inequities created by the statutory
exceptions for granting an exemption in one set of circumstances and
not another. It will also eliminate the confusing exceptions that are
described in RPTL section 467, and it will eliminate the angst that
taxpayers are presently experiencing because of the dramatic increase
in taxes as a result of missing the March 1st application deadline.

LEGISLATIVE HISTORY:
2009-10 S.3033; 2007-08, S.556; 2005-06, S.4410.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately.

S3576-2011 Text

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

                                    3576

                         2011-2012 Regular Sessions

                              I N  SENATE

                              February 25, 2011
                                 ___________

  Introduced  by  Sen. LAVALLE -- 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 for real property taxes

    THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section 1. Paragraph (e) of subdivision 6 of section 425 of  the  real
  property  tax  law,  as  amended  by chapter 531 of the laws of 2006, is
  amended to read as follows:

    (e) Except in the city of New York, notwithstanding the provisions  of
  paragraph  (a)  of  this subdivision, [an application for such exemption
  may be filed with the assessor after the appropriate taxable status date
  but not later than the last date on which a  petition  with  respect  to
  complaints  of  assessment  may be filed, where failure to file a timely
  application resulted from: (i) a death of the applicant's spouse, child,
  parent, brother or sister; or (ii) an illness of the applicant or of the
  applicant's spouse, child, parent, brother  or  sister,  which  actually
  prevents  the applicant from filing on a timely basis, as certified by a
  licensed physician. The assessor shall approve or deny such  application
  as  if it had been filed on or before the taxable status date] THE LOCAL
  GOVERNING BODY OF A CITY, TOWN, VILLAGE OR COUNTY HAVING  THE  POWER  TO
  ASSESS  MAY  ADOPT  A LOCAL LAW AUTHORIZING THE ASSESSOR OR ASSESSORS OF
  SUCH CITY, TOWN, VILLAGE OR COUNTY TO ACCEPT APPLICATIONS FOR THE  BASIC
  EXEMPTION  AND  THE  ENHANCED  EXEMPTION  FOR SENIOR CITIZENS AUTHORIZED
  PURSUANT TO THIS SECTION AFTER THE TAXABLE STATUS DATE  FOR  SUCH  CITY,
  TOWN,  VILLAGE OR COUNTY. SUCH LOCAL LAW SHALL PROVIDE THAT IN THE EVENT
  THE OWNER, OR ALL OF THE OWNERS, OF PROPERTY FAIL TO FILE  THE  APPLICA-
  TION  REQUIRED PURSUANT TO THIS SECTION ON OR BEFORE SUCH TAXABLE STATUS
  DATE, SUCH OWNER OR OWNERS MAY FILE THE APPLICATION, EXECUTED AS IF SUCH
  APPLICATION HAD BEEN FILED ON OR BEFORE SUCH TAXABLE STATUS  DATE,  WITH
  THE ASSESSOR ON OR BEFORE JANUARY TENTH OF THE FOLLOWING YEAR.
    S 2. This act shall take effect immediately.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD06064-01-1