Repeals the income limitation for the senior citizen enhanced school tax relief (STAR) exemption for the 2004-2005 school year and thereafter; applies only to exemption applications for the 2010-2011 school year and thereafter.
BILL NUMBER: S535
TITLE OF BILL : An act to repeal paragraph (b) of subdivision 4 of section 425 of the real property tax law relating to the income limitation for senior citizen eligibility for the enhanced school tax relief (STAR) exemption
PURPOSE : To broaden the eligibility of STAR so that all senior citizens regardless of their income may take advantage of the STAR program.
SUMMARY OF PROVISIONS : Section 1: repeals paragraph (b) of subdivision 4 of section 425 of the Real Property Tax Law, which contains the income limits for senior citizens to be eligible for the STAR program.
Section 2: applies to the 2010-2011 exemption applications and thereafter.
Section 3: establishes the effective date.
EXISTING LAW : Senior citizens must receive less than or equal to $60,000 in income to be eligible for the STAR program.
JUSTIFICATION : The STAR program has provided many senior citizens with an appreciable savings on their school tax bills. To enable the greatest number of senior citizens to take advantage of this program, the number of impediments to receiving this benefit must be reduced. Many times seniors are dissuaded from applying or reapplying for the STAR program because of the necessity to prove their income from the previous year's tax return. By eliminating the income requirements from the eligibility requirements for the enhanced STAR exemption, more seniors both below and above the current income threshold would be able to take advantage of this program.
LEGISLATIVE HISTORY : 2007-2008 - Aging
FISCAL IMPLICATIONS : To be determined.
EFFECTIVE DATE : This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 535 2009-2010 Regular Sessions IN SENATE (PREFILED) January 7, 2009 ___________Introduced by Sen. ALESI -- read twice and ordered printed, and when printed to be committed to the Committee on Aging AN ACT to repeal paragraph (b) of subdivision 4 of section 425 of the real property tax law relating to the income limitation for senior citizen eligibility for the enhanced school tax relief (STAR) exemption THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph (b) of subdivision 4 of section 425 of the real property tax law is REPEALED. S 2. This act shall apply to exemption applications for the 2010--2011 school year and thereafter only. S 3. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03497-01-9