S04733 Summary:

BILL NOS04733
 
SAME ASSAME AS A05969
 
SPONSORMURPHY
 
COSPNSRAKSHAR, BROOKS, CARLUCCI, FUNKE, GALLIVAN, GIANARIS, HELMING, JACOBS, KENNEDY, LATIMER, MARCHIONE, ORTT, PHILLIPS, RITCHIE, SERINO, SEWARD, STEWART-COUSINS
 
MLTSPNSR
 
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.
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S04733 Actions:

BILL NOS04733
 
02/24/2017REFERRED TO LOCAL GOVERNMENT
05/23/20171ST REPORT CAL.1111
05/24/20172ND REPORT CAL.
06/05/2017ADVANCED TO THIRD READING
06/21/2017COMMITTED TO RULES
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S04733 Committee Votes:

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S04733 Floor Votes:

There are no votes for this bill in this legislative session.
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S04733 Memo:

Memo not available
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S04733 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4733
 
                               2017-2018 Regular Sessions
 
                    IN SENATE
 
                                    February 24, 2017
                                       ___________
 
        Introduced  by  Sen.  MURPHY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
 
        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
    20  request,  the applicant shall provide the assessor with a self-addressed
    21  postpaid envelope in which to mail the receipt.
    22    § 2. Subdivision 16 of section 425 of the real  property  tax  law  is
    23  REPEALED.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09835-05-7

        S. 4733                             2
 
     1    §  3.  Subdivision  2  of section 496 of the real property tax law, as
     2  amended by section 3 of part A of chapter 60 of the  laws  of  2016,  is
     3  amended to read as follows:
     4    2.  An  application  to  renounce an exemption shall be made on a form
     5  prescribed by the commissioner and shall be filed with the county direc-
     6  tor of real property tax services no later than ten years after the levy
     7  of taxes upon the assessment  roll  on  which  the  renounced  exemption
     8  appears.  The  county  director,  after  consulting with the assessor as
     9  appropriate, shall compute the total  amount  owed  on  account  of  the
    10  renounced exemption as follows:
    11    (a) For each assessment roll on which the renounced exemption appears,
    12  the assessed value that was exempted shall be multiplied by the tax rate
    13  or  rates that were applied to that assessment roll. Interest shall then
    14  be added to each such product at the rate  prescribed  by  section  nine
    15  hundred twenty-four-a of this chapter or such other law as may be appli-
    16  cable  for  each  month  or portion thereon since the levy of taxes upon
    17  such assessment roll.
    18    (b) The sum of the calculations made pursuant to paragraph (a) of this
    19  subdivision with respect to all of  the  assessment  rolls  in  question
    20  shall be determined.
    21    (c) A processing fee of five hundred dollars shall be added to the sum
    22  determined  pursuant  to  paragraph (b) of this subdivision[, unless the
    23  provisions of paragraph (d) of this subdivision are applicable.
    24    (d) If the applicant is renouncing a STAR exemption in order to quali-
    25  fy for the personal income tax credit authorized by subsection (eee)  of
    26  section  six  hundred  six  of  the tax law, and no other exemptions are
    27  being renounced on the same application,  no  processing  fee  shall  be
    28  applicable].
    29    §  4.  Subdivision 6 of section 1306-a of the real property tax law is
    30  REPEALED.
    31    § 5. Subparagraph (A) of paragraph 3 of subsection  (eee)  of  section
    32  606  of  the tax law, as amended by section 8 of part A of chapter 73 of
    33  the laws of 2016, is amended to read as follows:
    34    (A) [Beginning with] For the taxable [years after] year  two  thousand
    35  [fifteen] sixteen, a basic STAR credit shall be available to a qualified
    36  taxpayer  if  the  affiliated  income  of  the parcel that serves as the
    37  taxpayer's primary residence is less than or equal to five hundred thou-
    38  sand dollars.
    39    § 6. The opening paragraph of  subparagraph  (A)  of  paragraph  4  of
    40  subsection  (eee) of section 606 of the tax law, as amended by section 8
    41  of part A of chapter 73 of the laws of  2016,  is  amended  to  read  as
    42  follows:
    43    [Beginning  with]  For  the  taxable  [years  after] year two thousand
    44  [fifteen] sixteen, an enhanced STAR credit shall be available to a qual-
    45  ified taxpayer where both of the following conditions are satisfied:
    46    § 7. Clause (iii) of subparagraph (A) of paragraph  10  of  subsection
    47  (eee) of section 606 of the tax law is REPEALED.
    48    §  8. Paragraph (c) of subdivision 11 of section 425 of the real prop-
    49  erty tax law, as amended by section 3 of part A of  chapter  73  of  the
    50  laws of 2016, is amended to read as follows:
    51    (c) Transfers of title. When the assessor has received a report pursu-
    52  ant  to  section five hundred seventy-four of this chapter of a transfer
    53  of title to real property which is exempt pursuant to this section,  the
    54  assessor  shall  [discontinue  the  exemption as required by subdivision
    55  sixteen of this section] send the new owner or owners as  shown  thereon
    56  an  application for the exemption authorized by this section. The asses-

        S. 4733                             3
 
     1  sor shall not implement the provisions of section five hundred twenty of
     2  this chapter upon such a transfer, except to the extent that the proper-
     3  ty may also be receiving one or more other exemptions.
     4    § 9. Paragraph (c) of subdivision 6 of section 425 of the real proper-
     5  ty  tax law, as amended by section 4 of part A of chapter 73 of the laws
     6  of 2016, is amended to read as follows:
     7    (c) Senior citizens exemption.  When  property  is  eligible  for  the
     8  senior citizens exemption authorized by section four hundred sixty-seven
     9  of this article, it shall also be deemed to be eligible for the enhanced
    10  exemption  authorized  by  this  section  for  certain  senior citizens,
    11  provided, where applicable, that the age requirement  established  by  a
    12  municipal  corporation  pursuant  to  subdivision  five  of section four
    13  hundred sixty-seven of this article is satisfied, and no separate appli-
    14  cation need be filed therefor. [Provided, however, that  the  provisions
    15  of  this paragraph shall only apply where at least one of the applicants
    16  held title to the property on the taxable status date of the  assessment
    17  roll  that  was  used to levy school district taxes for the two thousand
    18  fifteen--two thousand sixteen school year and the property  was  granted
    19  an exemption pursuant to this section on such assessment roll.]
    20    § 10. Implementation for the 2017--2018 school year.  The commissioner
    21  of  taxation and finance shall assist localities in notifying the public
    22  of the provisions of this act and any action required  by  taxpayers  to
    23  receive  a STAR exemption for the 2017--2018 school year.  Notwithstand-
    24  ing subdivision 6 of section 425 of  the  real  property  tax  law,  for
    25  assessment  rolls  used to levy school district taxes for the 2017--2018
    26  school year, an application for an exemption under section  425  of  the
    27  real property tax law shall be filed with the local assessor by the last
    28  date on which a petition with respect to complaints of assessment may be
    29  filed  or  not  later  than the sixtieth day after the effective date of
    30  this act, whichever is later.  The assessor shall approve or  deny  such
    31  application  as  if  it  had  been filed on or before the taxable status
    32  date.  If the assessor determines that the property is eligible for  the
    33  exemption,  the  assessor  shall thereupon be authorized and directed to
    34  correct the assessment roll  accordingly,  or,  if  another  person  has
    35  custody or control of the assessment roll, to direct that person to make
    36  the appropriate corrections. If the correction is not made before school
    37  taxes  are levied, the failure to take the exemption into account in the
    38  computation of the tax shall be deemed a "clerical error"  for  purposes
    39  of  title 3 of article 5 of the real property tax law, or any comparable
    40  laws governing the correction of  administrative  errors  on  assessment
    41  rolls and tax rolls, and shall be corrected accordingly.
    42    Notwithstanding  any  other  provision  of  law  to  the contrary, the
    43  commissioner of taxation and  finance  shall  immediately  notify  local
    44  assessors of the name and address of any taxpayer within their assessing
    45  unit  who  qualified for the school tax relief (STAR) credit pursuant to
    46  subsection (eee) of section 606 of the tax law for taxable year 2016, or
    47  has applied for a credit for taxable year 2017 and any additional infor-
    48  mation available that would assist the assessor in accurately  determin-
    49  ing  the  property's  eligibility  for  the  STAR  exemption pursuant to
    50  section 425 of the real property tax law. To the  extent  possible,  the
    51  local  assessor  shall determine the eligibility of the property for the
    52  2017--2018 school year using information provided by the commissioner of
    53  taxation and finance.   Taxpayers who applied  with  the  department  of
    54  taxation  and finance for the STAR credit for the 2017--2018 school year
    55  or received the STAR credit for the 2016--2017 school year, shall not be
    56  required to file an application for an exemption in order to receive  an

        S. 4733                             4
 
     1  exemption  on the same property for the 2017--2018 school year; however,
     2  if a property's eligibility cannot be determined  by  using  information
     3  supplied  by  the  department  of taxation and finance, the assessor may
     4  seek  additional  documentation  from  the  taxpayer to prove his or her
     5  eligibility. Such taxpayer shall have until the last  date  on  which  a
     6  petition,  with  respect  to  complaints  of assessment may be filed, to
     7  supply proof of eligibility, or thirty days of such  request,  whichever
     8  is  later. The assessor shall mail notice of his or her determination to
     9  such owner. If the assessor determines that the property is eligible for
    10  the exemption, the assessor shall thereupon be authorized  and  directed
    11  to  correct  the  assessment roll accordingly, or, if another person has
    12  custody or control of the assessment roll, to direct that person to make
    13  the appropriate corrections. If the correction is not made before school
    14  taxes are levied, the failure to take the exemption into account in  the
    15  computation  of  the tax shall be deemed a "clerical error" for purposes
    16  of title 3 of article 5 of the real property tax law, or any  comparable
    17  laws  governing  the  correction  of administrative errors on assessment
    18  rolls and tax rolls, and shall be corrected accordingly. Nothing  within
    19  this act shall preclude a taxpayer from seeking administrative and judi-
    20  cial review of an assessor's denial of the exemption.
    21    § 11. This act shall take effect immediately.
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