Bill Text: NY A07129 | 2013-2014 | General Assembly | Introduced
Bill Title: Permits senior citizens whose spouses are deceased to substitute a more recent income for purposes of determing eligibility for the enhanced school tax relief (STAR) exemption.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2014-01-08 - referred to real property taxation [A07129 Detail]
Download: New_York-2013-A07129-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 7129 2013-2014 Regular Sessions I N A S S E M B L Y May 1, 2013 ___________ Introduced by M. of A. MAGEE, BARRETT -- read once and referred to the Committee on Real Property Taxation AN ACT to amend the real property tax law, in relation to permitting senior citizens whose spouses are deceased to substitute a more recent year's income for purposes of determining eligibility for the enhanced exemption for school tax relief THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Subparagraph (i) of paragraph (b) of subdivision 4 of 2 section 425 of the real property tax law is amended by adding a new 3 clause (C-1) to read as follows: 4 (C-1) NOTWITHSTANDING THE PROVISIONS OF CLAUSE (C) OF THIS SUBPARA- 5 GRAPH, IN THE EVENT THAT A SENIOR CITIZEN WHO, AS A RESULT OF THE DEATH 6 OF HIS OR HER SPOUSE, EXPERIENCES A SUFFICIENT DECREASE IN INCOME DURING 7 THE TAX YEAR IMMEDIATELY PRECEDING THE DATE OF MAKING APPLICATION FOR 8 THE EXEMPTION, THEN FOR THE PURPOSES OF DETERMINING ELIGIBILITY FOR THE 9 ENHANCED EXEMPTION, SUCH SENIOR CITIZEN MAY USE HIS OR HER INCOME FOR 10 SUCH YEAR; PROVIDED THAT THE INCOME TAX RETURN FOR SUCH YEAR HAS BEEN 11 FILED WITH THE APPROPRIATE STATE OR FEDERAL AGENCY, OR OTHER DOCUMENTA- 12 TION OF INCOME ELIGIBILITY HAS BEEN FILED WITH THE ASSESSOR OF APPROPRI- 13 ATE JURISDICTION, PRIOR TO APRIL THIRTIETH. 14 S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04735-01-3