A05969 Summary:

BILL NOA05969
 
SAME ASSAME AS S04733
 
SPONSORGalef
 
COSPNSRZebrowski, Morelle, Schimminger, Gantt, Magee, Englebright, Cahill, Paulin, Lifton, Peoples-Stokes, Gunther, Lupardo, Jaffee, Jenne, Thiele, Abinanti, Barrett, Brindisi, Bronson, Buchwald, D'Urso, Fahy, Hunter, Jean-Pierre, Jones, Kearns, Mayer, McDonald, Otis, Ryan, Santabarbara, Skartados, Skoufis, Steck, Stirpe, Wallace, Woerner, Pretlow, Solages, Rozic, Brabenec, Hooper, Miller B, Butler, Stec, Walter, Magnarelli, Oaks, Ramos, Kolb, Norris, Goodell, Lawrence, Friend, Fitzpatrick, Johns, Palmesano, Garbarino, Weprin, Morinello, DiPietro
 
MLTSPNSRByrne, Crouch, Lupinacci, Walsh
 
Amd §§425 & 496, rpld §425 sub 16, §1306-a sub 6, RPT L; amd §606, rpld §606 sub§ (eee) ¶10 sub¶ (A) cl (iii), Tax L
 
Removes references to STAR in the real property tax law and tax law; repeals provisions relating to the school tax relief credit.
Go to top    

A05969 Actions:

BILL NOA05969
 
02/21/2017referred to real property taxation
03/01/2017reported referred to ways and means
03/01/2017reported referred to rules
03/01/2017reported
03/01/2017rules report cal.28
03/01/2017ordered to third reading rules cal.28
03/01/2017passed assembly
03/01/2017delivered to senate
03/01/2017REFERRED TO LOCAL GOVERNMENT
Go to top

A05969 Committee Votes:

REAL PROPERTY TAXATION Chair:Galef DATE:03/01/2017AYE/NAY:8/0 Action: Favorable refer to committee Ways and Means
GalefAyeLalorAye
McDonaldAyeMillerAye
GjonajExcused
PichardoAye
DickensAye
WallaceAye
BarnwellAye

WAYS AND MEANS Chair:Farrell DATE:03/01/2017AYE/NAY:30/0 Action: Favorable refer to committee Rules
FarrellAyeOaksAye
LentolAyeCrouchAye
SchimmingerAyeBarclayAye
GanttExcusedFitzpatrickAye
WeinsteinAyeHawleyAye
GlickExcusedMalliotakisAye
NolanExcusedWalterAye
PretlowAyeMontesanoAye
PerryAyeCurranAye
ColtonAyeRaAye
CookExcused
CahillAye
AubryAye
HooperAye
ThieleAye
CusickAye
OrtizAye
BenedettoAye
MoyaAye
WeprinAye
RodriguezAye
RamosAye
BraunsteinAye
McDonaldExcused
RozicAye

RULES Chair:Heastie DATE:03/01/2017AYE/NAY:28/0 Action: Favorable
HeastieAyeKolbAye
GottfriedAyeOaksAye
LentolAyeButlerAye
FarrellAyeCrouchAye
GanttExcusedFinchAye
NolanExcusedBarclayAye
WeinsteinAyeRaiaAye
HooperAyeHawleyAye
OrtizAye
PretlowAye
CookAye
GlickExcused
MorelleAye
AubryAye
EnglebrightAye
DinowitzAye
ColtonAye
MagnarelliAye
PerryAye
GalefAye
PaulinAye
TitusAye
Peoples-StokesAye

Go to top

A05969 Floor Votes:

DATE:03/01/2017Assembly Vote  YEA/NAY: 146/0
AbbateYCrouchYGoodellYLiftonYO'DonnellYSimanowitzY
AbinantiYCurranYGottfriedYLopezYOrtizYSimonY
ArroyoYCusickYGrafYLupardoYOtisYSimotasY
AubryYCymbrowitzYGuntherYLupinacciYPalmesanoYSkartadosY
BarclayYDavilaYHarrisYMageeYPalumboERSkoufisY
BarnwellYDe La RosaYHawleyYMagnarelliYPaulinYSolagesY
BarrettYDenDekkerYHevesiYMalliotakisYPeoples-StokesYStecY
BarronYDickensYHikindYMayerYPerryYSteckY
BenedettoYDilanERHooperYMcDonaldYPheffer AmatoYStirpeY
BichotteYDinowitzYHunterYMcDonoughYPichardoYThieleY
BlakeYDiPietroYHyndmanYMcKevittYPretlowYTitoneY
BlankenbushYD'UrsoYJaffeeYMcLaughlinYQuartYTitusY
BrabenecYEnglebrightYJean-PierreYMill B YRaYVanelY
BraunsteinYErrigoYJenneYMill MGYRaiaYWalkerY
BrindisiYFahyYJohnsYMill MLYRamosYWallaceY
BronsonYFarrellYJonesYMontesanoYRichardsonYWalshY
BuchwaldYFinchYJoynerYMorelleYRiveraYWalterY
ButlerYFitzpatrickYKavanaghYMorinelloYRodriguezYWeinsteinY
ByrneYFriendYKearnsYMosleyYRosenthalYWeprinY
CahillYGalefYKimYMoyaYRozicYWilliamsY
CarrollYGanttERKolbYMurrayYRyanYWoernerY
CastorinaYGarbarinoYLalorYNiouYSantabarbaraYWrightY
ColtonYGiglioYLavineYNolanYSchimmingerYZebrowskiY
CookYGjonajYLawrenceYNorrisYSeawrightYMr SpkrY
CrespoYGlickYLentolYOaksYSepulvedaY

Go to top

A05969 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A5969
 
SPONSOR: Galef
  TITLE OF BILL: 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   PURPOSE OR GENERAL IDEA OF BILL: The purpose of this bill is to sunset the School Tax Relief (STAR) Cred- it program and reopen the STAR Exemption program to new applicants.   SUMMARY OF PROVISIONS: This bill would amend the Real Property Tax Law and the Tax Law to repeal changes made to the STAR Exemption program in part A of chapter 60 of the laws of 2016 and part A of chapter 73 of the 17 laws of 2016, which closed the STAR Exemption program to new applicants and created a new STAR Credit program for new homeowners. Specifically, this bill would: *Reopen the STAR Exemption program to new applicants; *Sunset the STAR Credit program. The Department of Taxation and Finance (Department) would still issue any outstanding credits; Require the Department to assist localities in notifying the public of the changes provided for in this act, and any action required by taxpayers to quali- fy for the STAR Exemption for the 20172018 school year; *Require the Department to share with local assessors the names, addresses and other appropriate information of taxpayers who qualified for the STAR Credit for 2016, or applied for the credit for 2017, which will be used by the local assessor to enroll them in the STAR Exemption going forward. It would also allow the local assessor to request of these taxpayers any outstanding information needed to qualify them for the exemption for the 2017-2018 school year; *Allow new homeowners who have not registered with the State for the STAR Credit a minimum of sixty days to apply for the exemption for 2017-2018 school year; *Allow local assessors to apply an exemption to an assessment roll or tax roll beyond the normal timeframe for the 2017-2018 school year; and *Repeal various provisions of the prior acts that would no longer be relevant.   JUSTIFICATION: The STAR Exemption program, which provides an immediate reduction in property owners' tax liability, is the most convenient form of real property tax relief in that it provides the relief upfront. This distinction is important as many taxpayers, especially those with lower incomes, have difficulty paying their school tax bills in their entirety and waiting for a reimbursement check. The exemption program also requires less administration than the credit as no checks need to be printed and mailed. This bill would transition STAR back to an exemption program and repeal many of the changes made in 2016.   PRIOR LEGISLATIVE HISTORY: New Bill   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: The sunset of the STAR Credit program will allow for increased revenues, which would be offset by an increase in spending. For FY 2017-18 it is estimated that this proposal would lead to a revenue increase of $194 million, and a spending increase in the same amount.   EFFECTIVE DATE: Immediately.
Go to top

A05969 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5969
 
                               2017-2018 Regular Sessions
 
                   IN ASSEMBLY
 
                                    February 21, 2017
                                       ___________
 
        Introduced  by  M.  of A. GALEF, ZEBROWSKI, MORELLE, SCHIMMINGER, GANTT,
          MAGEE, ENGLEBRIGHT, CAHILL, PAULIN, LIFTON,  PEOPLES-STOKES,  GUNTHER,
          LUPARDO,  JAFFEE, JENNE, THIELE, ABINANTI, BARRETT, BRINDISI, BRONSON,
          BUCHWALD, D'URSO, FAHY, HUNTER,  JEAN-PIERRE,  JONES,  KEARNS,  MAYER,
          McDONALD, OTIS, RYAN, SANTABARBARA, SKARTADOS, SKOUFIS, STECK, STIRPE,
          WALLACE,  WOERNER  --  read once and referred to the Committee on Real
          Property Taxation
 
        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  of
     6  this  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
    19  provide such receipt. If such request is made  by  other  than  personal
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
        A                                                          LBD09835-05-7

        A. 5969                             2
 
     1  request,  the applicant shall provide the assessor with a self-addressed
     2  postpaid envelope in which to mail the receipt.
     3    §  2.  Subdivision  16  of section 425 of the real property tax law is
     4  REPEALED.
     5    § 3. Subdivision 2 of section 496 of the real  property  tax  law,  as
     6  amended  by  section  3  of part A of chapter 60 of the laws of 2016, is
     7  amended to read as follows:
     8    2. An application to renounce an exemption shall be  made  on  a  form
     9  prescribed by the commissioner and shall be filed with the county direc-
    10  tor of real property tax services no later than ten years after the levy
    11  of  taxes  upon  the  assessment  roll  on which the renounced exemption
    12  appears. The county director, after  consulting  with  the  assessor  as
    13  appropriate,  shall  compute  the  total  amount  owed on account of the
    14  renounced exemption as follows:
    15    (a) For each assessment roll on which the renounced exemption appears,
    16  the assessed value that was exempted shall be multiplied by the tax rate
    17  or rates that were applied to that assessment roll. Interest shall  then
    18  be  added  to  each  such product at the rate prescribed by section nine
    19  hundred twenty-four-a of this chapter or such other law as may be appli-
    20  cable for each month or portion thereon since the  levy  of  taxes  upon
    21  such assessment roll.
    22    (b) The sum of the calculations made pursuant to paragraph (a) of this
    23  subdivision  with  respect  to  all  of the assessment rolls in question
    24  shall be determined.
    25    (c) A processing fee of five hundred dollars shall be added to the sum
    26  determined pursuant to paragraph (b) of this  subdivision[,  unless  the
    27  provisions of paragraph (d) of this subdivision are applicable.
    28    (d) If the applicant is renouncing a STAR exemption in order to quali-
    29  fy  for the personal income tax credit authorized by subsection (eee) of
    30  section six hundred six of the tax law,  and  no  other  exemptions  are
    31  being  renounced  on  the  same  application, no processing fee shall be
    32  applicable].
    33    § 4. Subdivision 6 of section 1306-a of the real property tax  law  is
    34  REPEALED.
    35    §  5.  Subparagraph  (A) of paragraph 3 of subsection (eee) of section
    36  606 of the tax law, as amended by section 8 of part A of chapter  73  of
    37  the laws of 2016, is amended to read as follows:
    38    (A)  [Beginning  with] For the taxable [years after] year two thousand
    39  [fifteen] sixteen, a basic STAR credit shall be available to a qualified
    40  taxpayer if the affiliated income of  the  parcel  that  serves  as  the
    41  taxpayer's primary residence is less than or equal to five hundred thou-
    42  sand dollars.
    43    §  6.  The  opening  paragraph  of  subparagraph (A) of paragraph 4 of
    44  subsection (eee) of section 606 of the tax law, as amended by section  8
    45  of  part  A  of  chapter  73  of the laws of 2016, is amended to read as
    46  follows:
    47    [Beginning with] For the  taxable  [years  after]  year  two  thousand
    48  [fifteen] sixteen, an enhanced STAR credit shall be available to a qual-
    49  ified taxpayer where both of the following conditions are satisfied:
    50    §  7.  Clause  (iii) of subparagraph (A) of paragraph 10 of subsection
    51  (eee) of section 606 of the tax law is REPEALED.
    52    § 8. Paragraph (c) of subdivision 11 of section 425 of the real  prop-
    53  erty  tax  law,  as  amended by section 3 of part A of chapter 73 of the
    54  laws of 2016, is amended to read as follows:
    55    (c) Transfers of title. When the assessor has received a report pursu-
    56  ant to section five hundred seventy-four of this chapter of  a  transfer

        A. 5969                             3

     1  of  title to real property which is exempt pursuant to this section, the
     2  assessor shall [discontinue the exemption  as  required  by  subdivision
     3  sixteen  of  this section] send the new owner or owners as shown thereon
     4  an  application for the exemption authorized by this section. The asses-
     5  sor shall not implement the provisions of section five hundred twenty of
     6  this chapter upon such a transfer, except to the extent that the proper-
     7  ty may also be receiving one or more other exemptions.
     8    § 9. Paragraph (c) of subdivision 6 of section 425 of the real proper-
     9  ty tax law, as amended by section 4 of part A of chapter 73 of the  laws
    10  of 2016, is amended to read as follows:
    11    (c)  Senior  citizens  exemption.  When  property  is eligible for the
    12  senior citizens exemption authorized by section four hundred sixty-seven
    13  of this article, it shall also be deemed to be eligible for the enhanced
    14  exemption authorized  by  this  section  for  certain  senior  citizens,
    15  provided,  where  applicable,  that the age requirement established by a
    16  municipal corporation pursuant  to  subdivision  five  of  section  four
    17  hundred sixty-seven of this article is satisfied, and no separate appli-
    18  cation  need  be filed therefor. [Provided, however, that the provisions
    19  of this paragraph shall only apply where at least one of the  applicants
    20  held  title to the property on the taxable status date of the assessment
    21  roll that was used to levy school district taxes for  the  two  thousand
    22  fifteen--two  thousand  sixteen school year and the property was granted
    23  an exemption pursuant to this section on such assessment roll.]
    24    § 10. Implementation for the 2017--2018 school year.  The commissioner
    25  of taxation and finance shall assist localities in notifying the  public
    26  of  the  provisions  of this act and any action required by taxpayers to
    27  receive a STAR exemption for the 2017--2018 school year.   Notwithstand-
    28  ing  subdivision  6  of  section  425  of the real property tax law, for
    29  assessment rolls used to levy school district taxes for  the  2017--2018
    30  school  year,  an  application for an exemption under section 425 of the
    31  real property tax law shall be filed with the local assessor by the last
    32  date on which a petition with respect to complaints of assessment may be
    33  filed or not later than the sixtieth day after  the  effective  date  of
    34  this  act,  whichever is later.  The assessor shall approve or deny such
    35  application as if it had been filed on  or  before  the  taxable  status
    36  date.   If the assessor determines that the property is eligible for the
    37  exemption, the assessor shall thereupon be authorized  and  directed  to
    38  correct  the  assessment  roll  accordingly,  or,  if another person has
    39  custody or control of the assessment roll, to direct that person to make
    40  the appropriate corrections. If the correction is not made before school
    41  taxes are levied, the failure to take the exemption into account in  the
    42  computation  of  the tax shall be deemed a "clerical error" for purposes
    43  of title 3 of article 5 of the real property tax law, or any  comparable
    44  laws  governing  the  correction  of administrative errors on assessment
    45  rolls and tax rolls, and shall be corrected accordingly.
    46    Notwithstanding any other  provision  of  law  to  the  contrary,  the
    47  commissioner  of  taxation  and  finance  shall immediately notify local
    48  assessors of the name and address of any taxpayer within their assessing
    49  unit who qualified for the school tax relief (STAR) credit  pursuant  to
    50  subsection (eee) of section 606 of the tax law for taxable year 2016, or
    51  has applied for a credit for taxable year 2017 and any additional infor-
    52  mation  available that would assist the assessor in accurately determin-
    53  ing the property's  eligibility  for  the  STAR  exemption  pursuant  to
    54  section  425  of  the real property tax law. To the extent possible, the
    55  local assessor shall determine the eligibility of the property  for  the
    56  2017--2018 school year using information provided by the commissioner of

        A. 5969                             4
 
     1  taxation  and  finance.    Taxpayers  who applied with the department of
     2  taxation and finance for the STAR credit for the 2017--2018 school  year
     3  or received the STAR credit for the 2016--2017 school year, shall not be
     4  required  to file an application for an exemption in order to receive an
     5  exemption on the same property for the 2017--2018 school year;  however,
     6  if  a  property's  eligibility cannot be determined by using information
     7  supplied by the department of taxation and  finance,  the  assessor  may
     8  seek  additional  documentation  from  the  taxpayer to prove his or her
     9  eligibility. Such taxpayer shall have until the last  date  on  which  a
    10  petition,  with  respect  to  complaints  of assessment may be filed, to
    11  supply proof of eligibility, or thirty days of such  request,  whichever
    12  is  later. The assessor shall mail notice of his or her determination to
    13  such owner. If the assessor determines that the property is eligible for
    14  the exemption, the assessor shall thereupon be authorized  and  directed
    15  to  correct  the  assessment roll accordingly, or, if another person has
    16  custody or control of the assessment roll, to direct that person to make
    17  the appropriate corrections. If the correction is not made before school
    18  taxes are levied, the failure to take the exemption into account in  the
    19  computation  of  the tax shall be deemed a "clerical error" for purposes
    20  of title 3 of article 5 of the real property tax law, or any  comparable
    21  laws  governing  the  correction  of administrative errors on assessment
    22  rolls and tax rolls, and shall be corrected accordingly. Nothing  within
    23  this act shall preclude a taxpayer from seeking administrative and judi-
    24  cial review of an assessor's denial of the exemption.
    25    § 11. This act shall take effect immediately.
Go to top

A05969 LFIN:

 NO LFIN
Go to top