Bill Text: NY S04733 | 2017-2018 | General Assembly | Amended
Bill Title: Removes references to STAR in the real property tax law and tax law; repeals provisions relating to the school tax relief credit.
Spectrum: Slight Partisan Bill (Republican 12-5)
Status: (Introduced - Dead) 2018-01-30 - PRINT NUMBER 4733A [S04733 Detail]
Download: New_York-2017-S04733-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 4733--A 2017-2018 Regular Sessions IN SENATE February 24, 2017 ___________ Introduced by Sens. MURPHY, AKSHAR, BROOKS, CARLUCCI, FUNKE, GALLIVAN, GIANARIS, HELMING, JACOBS, KENNEDY, MARCHIONE, ORTT, PHILLIPS, RITCHIE, SERINO, SEWARD, STEWART-COUSINS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- recommitted to the Committee on Local Government in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee AN ACT to amend the real property tax law and the tax law, in relation to removing references to the school tax relief credit; and to repeal certain provisions of such laws relating thereto The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph (a) of subdivision 6 of section 425 of the real 2 property tax law, as amended by section 1 of part A of chapter 60 of the 3 laws of 2016, is amended to read as follows: 4 (a) Generally. All owners of the property who primarily reside thereon 5 [and who are not subject to the provisions of subdivision sixteen of6this section] must jointly file an application for exemption with the 7 assessor on or before the appropriate taxable status date. Such applica- 8 tion may be filed by mail if it is enclosed in a postpaid envelope prop- 9 erly addressed to the appropriate assessor, deposited in a post office 10 or official depository under the exclusive care of the United States 11 postal service, and postmarked by the United States postal service on or 12 before the applicable taxable status date. Each such application shall 13 be made on a form prescribed by the commissioner, which shall require 14 the applicant or applicants to agree to notify the assessor if their 15 primary residence changes while their property is receiving the 16 exemption. The assessor may request that proof of residency be submitted 17 with the application. If the applicant requests a receipt from the 18 assessor as proof of submission of the application, the assessor shall EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09835-07-8S. 4733--A 2 1 provide such receipt. If such request is made by other than personal 2 request, the applicant shall provide the assessor with a self-addressed 3 postpaid envelope in which to mail the receipt. 4 § 2. Subdivision 16 of section 425 of the real property tax law is 5 REPEALED. 6 § 3. Subdivision 2 of section 496 of the real property tax law, as 7 amended by section 3 of part A of chapter 60 of the laws of 2016, is 8 amended to read as follows: 9 2. An application to renounce an exemption shall be made on a form 10 prescribed by the commissioner and shall be filed with the county direc- 11 tor of real property tax services no later than ten years after the levy 12 of taxes upon the assessment roll on which the renounced exemption 13 appears. The county director, after consulting with the assessor as 14 appropriate, shall compute the total amount owed on account of the 15 renounced exemption as follows: 16 (a) For each assessment roll on which the renounced exemption appears, 17 the assessed value that was exempted shall be multiplied by the tax rate 18 or rates that were applied to that assessment roll. Interest shall then 19 be added to each such product at the rate prescribed by section nine 20 hundred twenty-four-a of this chapter or such other law as may be appli- 21 cable for each month or portion thereon since the levy of taxes upon 22 such assessment roll. 23 (b) The sum of the calculations made pursuant to paragraph (a) of this 24 subdivision with respect to all of the assessment rolls in question 25 shall be determined. 26 (c) A processing fee of five hundred dollars shall be added to the sum 27 determined pursuant to paragraph (b) of this subdivision[, unless the28provisions of paragraph (d) of this subdivision are applicable.29(d) If the applicant is renouncing a STAR exemption in order to quali-30fy for the personal income tax credit authorized by subsection (eee) of31section six hundred six of the tax law, and no other exemptions are32being renounced on the same application, no processing fee shall be33applicable]. 34 § 4. Subdivision 6 of section 1306-a of the real property tax law is 35 REPEALED. 36 § 5. Subparagraph (A) of paragraph 3 of subsection (eee) of section 37 606 of the tax law, as amended by section 8 of part A of chapter 73 of 38 the laws of 2016, is amended to read as follows: 39 (A) [Beginning with] For the taxable [years after] years two thousand 40 [fifteen] sixteen and two thousand seventeen, a basic STAR credit shall 41 be available to a qualified taxpayer if the affiliated income of the 42 parcel that serves as the taxpayer's primary residence is less than or 43 equal to five hundred thousand dollars. 44 § 6. The opening paragraph of subparagraph (A) of paragraph 4 of 45 subsection (eee) of section 606 of the tax law, as amended by section 8 46 of part A of chapter 73 of the laws of 2016, is amended to read as 47 follows: 48 [Beginning with] For the taxable [years after] years two thousand 49 [fifteen] sixteen and two thousand seventeen, an enhanced STAR credit 50 shall be available to a qualified taxpayer where both of the following 51 conditions are satisfied: 52 § 7. Clause (iii) of subparagraph (A) of paragraph 10 of subsection 53 (eee) of section 606 of the tax law is REPEALED. 54 § 8. Paragraph (c) of subdivision 11 of section 425 of the real prop- 55 erty tax law, as amended by section 3 of part A of chapter 73 of the 56 laws of 2016, is amended to read as follows:S. 4733--A 3 1 (c) Transfers of title. When the assessor has received a report pursu- 2 ant to section five hundred seventy-four of this chapter of a transfer 3 of title to real property which is exempt pursuant to this section, the 4 assessor shall [discontinue the exemption as required by subdivision5sixteen of this section] send the new owner or owners as shown thereon 6 an application for the exemption authorized by this section. The asses- 7 sor shall not implement the provisions of section five hundred twenty of 8 this chapter upon such a transfer, except to the extent that the proper- 9 ty may also be receiving one or more other exemptions. 10 § 9. Paragraph (c) of subdivision 6 of section 425 of the real proper- 11 ty tax law, as amended by section 4 of part A of chapter 73 of the laws 12 of 2016, is amended to read as follows: 13 (c) Senior citizens exemption. When property is eligible for the 14 senior citizens exemption authorized by section four hundred sixty-seven 15 of this [article] title, it shall also be deemed to be eligible for the 16 enhanced exemption authorized by this section for certain senior citi- 17 zens, provided, where applicable, that the age requirement established 18 by a municipal corporation pursuant to subdivision five of section four 19 hundred sixty-seven of this [article] title is satisfied, and no sepa- 20 rate application need be filed therefor. [Provided, however, that the21provisions of this paragraph shall only apply where at least one of the22applicants held title to the property on the taxable status date of the23assessment roll that was used to levy school district taxes for the two24thousand fifteen--two thousand sixteen school year and the property was25granted an exemption pursuant to this section on such assessment roll.] 26 § 10. Implementation for the 2018--2019 school year. The commissioner 27 of taxation and finance shall assist localities in notifying the public 28 of the provisions of this act and any action required by taxpayers to 29 receive a STAR exemption for the 2018--2019 school year. Notwithstand- 30 ing subdivision 6 of section 425 of the real property tax law, for 31 assessment rolls used to levy school district taxes for the 2018--2019 32 school year, an application for an exemption under section 425 of the 33 real property tax law shall be filed with the local assessor by the last 34 date on which a petition with respect to complaints of assessment may be 35 filed or not later than the sixtieth day after the effective date of 36 this act, whichever is later. The assessor shall approve or deny such 37 application as if it had been filed on or before the taxable status 38 date. If the assessor determines that the property is eligible for the 39 exemption, the assessor shall thereupon be authorized and directed to 40 correct the assessment roll accordingly, or, if another person has 41 custody or control of the assessment roll, to direct that person to make 42 the appropriate corrections. If the correction is not made before school 43 taxes are levied, the failure to take the exemption into account in the 44 computation of the tax shall be deemed a "clerical error" for purposes 45 of title 3 of article 5 of the real property tax law, or any comparable 46 laws governing the correction of administrative errors on assessment 47 rolls and tax rolls, and shall be corrected accordingly. 48 Notwithstanding any other provision of law to the contrary, the 49 commissioner of taxation and finance shall immediately notify local 50 assessors of the name and address of any taxpayer within their assessing 51 unit who qualified for the school tax relief (STAR) credit pursuant to 52 subsection (eee) of section 606 of the tax law for taxable year 2017, or 53 has applied for a credit for taxable year 2018 and any additional infor- 54 mation available that would assist the assessor in accurately determin- 55 ing the property's eligibility for the STAR exemption pursuant to 56 section 425 of the real property tax law. To the extent possible, theS. 4733--A 4 1 local assessor shall determine the eligibility of the property for the 2 2018--2019 school year using information provided by the commissioner of 3 taxation and finance. Taxpayers who applied with the department of 4 taxation and finance for the STAR credit for the 2018--2019 school year 5 or received the STAR credit for the 2017--2018 school year, shall not be 6 required to file an application for an exemption in order to receive an 7 exemption on the same property for the 2018--2019 school year; however, 8 if a property's eligibility cannot be determined by using information 9 supplied by the department of taxation and finance, the assessor may 10 seek additional documentation from the taxpayer to prove his or her 11 eligibility. Such taxpayer shall have until the last date on which a 12 petition, with respect to complaints of assessment may be filed, to 13 supply proof of eligibility, or thirty days of such request, whichever 14 is later. The assessor shall mail notice of his or her determination to 15 such owner. If the assessor determines that the property is eligible for 16 the exemption, the assessor shall thereupon be authorized and directed 17 to correct the assessment roll accordingly, or, if another person has 18 custody or control of the assessment roll, to direct that person to make 19 the appropriate corrections. If the correction is not made before school 20 taxes are levied, the failure to take the exemption into account in the 21 computation of the tax shall be deemed a "clerical error" for purposes 22 of title 3 of article 5 of the real property tax law, or any comparable 23 laws governing the correction of administrative errors on assessment 24 rolls and tax rolls, and shall be corrected accordingly. Nothing within 25 this act shall preclude a taxpayer from seeking administrative and judi- 26 cial review of an assessor's denial of the exemption. 27 § 11. This act shall take effect immediately.