Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5288
SPONSOR: Schiavoni TITLE OF BILL:
An act to amend the real property tax law, in relation to eligibility
for the enhanced school tax relief exemption for senior citizens for
properties purchased after the levy of taxes
PURPOSE OR GENERAL IDEA OF BILL:
This bill provides that where a senior citizen purchases real property
after the taxable status date, such person shall be eligible for the
enhanced STAR exemption.
SUMMARY OF SPECIFIC PROVISIONS:
§ 1- Amends subdivision 6 of § 425 of the Real Property Tax Law by
adding a new paragraph (f).
§ 2- Effective date.
JUSTIFICATION:
Real property tax law section 425 subdivision (6) presently allows a
senior citizen who moves after a municipal taxable status date to retain
their eligibility for the regular senior citizens' property tax
exemption. This bill will correct a technical oversight that occurred
when the STAR program was enacted by making a similar opportunity to
transfer an existing exemption available to STAR applicants who are over
65.
This bill will allow a senior citizen to move after a municipal taxable
status date and still be eligible for the enhanced senior citizen
exemption for that year. The property owner must file an application for
exemption within 30 days after receiving title to the property. The
assessor, no later than 30 days after receiving such application, shall
notify both the applicant and the Board of Assessment review by first
class mail of the exempt amount which is then subject to the assessment
review process. This process will ensure that senior citizens do not
lose an exemption for which they are otherwise qualified.
LEGISLATIVE HISTORY:
2023-24: S.2160/A.3792
2021-22: S.5172/A.5806
2019-20: S.4986/A.7003
2017-18: S.3228/A.2681
2015-16: S.4152/A.5635
2013-14: S.3310/A.4119
2011-12: S.1942
2009-10: S.2925
2007-08: S.941
2005-06: S.1559
2003-04: S.2583
2001-02: S.2311
1999-00: S.3246
FISCAL IMPLICATIONS:
None. There will be no new costs because the exemption has already been
allotted for in state funds and is merely shifting.
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to real property
transferred to qualified senior citizens after taxable status dates
occurring on or after such date.
STATE OF NEW YORK
________________________________________________________________________
5288
2025-2026 Regular Sessions
IN ASSEMBLY
February 12, 2025
___________
Introduced by M. of A. SCHIAVONI -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to eligibility
for the enhanced school tax relief exemption for senior citizens for
properties purchased after the levy of taxes
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 (f) to read as follows:
3 (f) Notwithstanding the provisions of paragraph (a) of this subdivi-
4 sion, where a person who meets the requirements for an enhanced
5 exemption for property owned by senior citizens pursuant to this section
6 purchases property after the levy of taxes, such person may file an
7 application for exemption with the assessor within thirty days of the
8 transfer of title to such person. The assessor shall make a determi-
9 nation of whether or not the parcel would have qualified for exempt
10 status on the tax roll on which the taxes were levied had title to the
11 parcel been in the name of the applicant on the taxable status date
12 applicable to the tax roll. The application shall be on a form
13 prescribed by the commissioner. The assessor, no later than thirty days
14 after receipt of such application, shall notify both the applicant and
15 the board of assessment review, by first class mail, of the exempt
16 amount, if any, and the right of the owner to a review of the exempt
17 amount upon the filing of a written complaint. Such complaint shall be
18 on a form prescribed by the commissioner and shall be filed with the
19 board of assessment review within twenty days of the mailing of this
20 notice. If no complaint is received, the board of assessment review
21 shall so notify the assessor, and the exempt amount determined by the
22 assessor shall be final. If the applicant files a complaint, the board
23 of assessment review shall schedule a time and place for a hearing with
24 respect thereto no later than thirty days after the mailing of the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07507-01-5
A. 5288 2
1 notice by the assessor. The board of assessment review shall meet and
2 determine the exempt amount and shall immediately notify the assessor
3 and the applicant, by first class mail, of its determination. The amount
4 of exemption determined pursuant to this paragraph shall be subject to
5 review as provided in article seven of this chapter. Such a proceeding
6 shall be commenced within thirty days of the mailing of the notice of
7 the board of assessment review to the new owner as provided in this
8 paragraph.
9 § 2. This act shall take effect immediately and shall apply to real
10 property transferred to qualified senior citizens after taxable status
11 dates occurring on or after such date.
