Bill Text: NY S04226 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides a filing extension for the "enhanced" STAR exemption to initial applicants provided that such applicants have not been granted such extension before and such applicants are otherwise entitled to the exemption.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced) 2024-01-03 - REFERRED TO AGING [S04226 Detail]

Download: New_York-2023-S04226-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          4226

                               2023-2024 Regular Sessions

                    IN SENATE

                                    February 6, 2023
                                       ___________

        Introduced  by  Sens. GRIFFO, TEDISCO -- 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  providing  a
          filing  extension for the "enhanced" STAR exemption to eligible appli-
          cants

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Subdivision 6 of section 425 of the real property tax law
     2  is amended by adding a new paragraph (a-3) to read as follows:
     3    (a-3) Notwithstanding any provision of law to the contrary,  where  an
     4  initial  application  for  the  "enhanced"  STAR exemption authorized by
     5  subdivision four of this section has not been filed  on  or  before  the
     6  taxable  status  date,  and  the  applicant is otherwise entitled to the
     7  exemption, such applicant shall be granted a one-time extension  of  the
     8  filing  deadline.  The  applicant  shall submit a written request to the
     9  commissioner asking him or her to extend the filing deadline  and  grant
    10  the exemption. The commissioner shall grant the exemption if the commis-
    11  sioner  is  satisfied  that  (i) the applicant has not been granted such
    12  extension before and (ii) the applicant is  otherwise  entitled  to  the
    13  exemption.  The  commissioner  shall  mail notice of his or her determi-
    14  nation to such owner and the assessor. If the determination states  that
    15  the commissioner has granted the exemption, the assessor shall thereupon
    16  be  authorized  and directed to correct the assessment roll accordingly,
    17  or, if another person has custody or control of the assessment roll,  to
    18  direct   that  person  to  make  the  appropriate  corrections.  If  the
    19  correction is not made before school taxes are levied,  the  failure  to
    20  take  the  exemption into account in the computation of the tax shall be
    21  deemed a "clerical error" for purposes of title three of article five of
    22  this chapter, and shall be corrected accordingly.
    23    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04447-01-3