Bill Text: NY A03629 | 2015-2016 | General Assembly | Introduced

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Bill Title: Makes the yearly renewals of the enhanced STAR exemption automatic.

Spectrum: Moderate Partisan Bill (Republican 15-3)

Status: (Introduced - Dead) 2016-01-06 - referred to real property taxation [A03629 Detail]

Download: New_York-2015-A03629-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3629
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 27, 2015
                                      ___________
       Introduced  by  M.  of A. LALOR, SKARTADOS, PALUMBO, GOODELL, McDONOUGH,
         DiPIETRO, GRAF, RAIA, WALTER, GIGLIO -- Multi-Sponsored by -- M. of A.
         ARROYO, BARCLAY, CERETTO, HAWLEY, McLAUGHLIN, SIMANOWITZ -- read  once
         and referred to the Committee on Real Property Taxation
       AN  ACT  to  amend  the real property tax law, in relation to making the
         yearly renewals of the enhanced STAR exemption automatic
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Subparagraph  (iv)  of  paragraph (b) of subdivision 4 of
    2  section 425 of the real property tax law, as amended by  section  10  of
    3  part W of chapter 56 of the laws of 2010, is amended to read as follows:
    4    (iv)  Effective  with applications for the enhanced exemption on final
    5  assessment rolls to be completed in two thousand  [three]  SIXTEEN,  the
    6  application form shall [indicate that] NOTIFY the owners of the property
    7  and  any  owners' spouses residing on the premises [may] THAT BY SUBMIT-
    8  TING THE APPLICATION, THEY authorize the assessor to have  their  income
    9  eligibility  verified  annually  thereafter  by  the state department of
   10  taxation and finance[, in lieu of furnishing copies  of  the  applicable
   11  income  tax  return or returns with the application. If the]. THE owners
   12  of the property and any owners' spouses residing on the premises  [elect
   13  to  participate in this program, which shall be known as the STAR income
   14  verification program, they must] SHALL furnish their taxpayer  identifi-
   15  cation  numbers  in  order  to  facilitate  matching with records of the
   16  department. Thereafter, their income eligibility shall be verified annu-
   17  ally by the  department  and  the  assessor  shall  not  request  income
   18  documentation OR A RENEWAL APPLICATION from them, unless such department
   19  advises  the  assessor  that  they  do not satisfy the applicable income
   20  eligibility requirements, or that it is unable to determine whether they
   21  satisfy those requirements.
   22    S 2. Subparagraph (vi) of paragraph (b) of subdivision  4  of  section
   23  425  of  the real property tax law, as amended by section 3 of part E of
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00774-01-5
       A. 3629                             2
    1  chapter 83 of the laws of 2002, clause (E) as further amended by  subdi-
    2  vision  (b) of section 1 of part W of chapter 56 of the laws of 2010, is
    3  amended to read as follows:
    4    (vi)  Notwithstanding  the provisions of subparagraphs (iv) and (v) of
    5  this paragraph, which establish  a  STAR  income  verification  program,
    6  income  documentation  must  be  submitted to the assessor in connection
    7  with each of the following:
    8    (A) Initial applications for the enhanced STAR exemption;
    9    (B) [Renewal applications submitted by a person or  persons  who  have
   10  not elected to participate in the STAR income verification program;
   11    (C)]  Applications  that  would  allow an enhanced exemption to resume
   12  after having been discontinued;
   13    [(D)] (C) Applications submitted by a person or persons who had previ-
   14  ously qualified for the enhanced exemption but not in the assessing unit
   15  in question; and
   16    [(E)] (D) Applications with respect to which the department  of  taxa-
   17  tion  and finance has advised the assessor through the commissioner that
   18  it is unable to determine whether a participant or participants  in  the
   19  STAR income verification program satisfy the income eligibility require-
   20  ments.
   21    S  3. This act shall take effect on the first of January next succeed-
   22  ing the date upon which it shall have become a law and  shall  apply  to
   23  all taxable years commencing on and after such date.