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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A11350
SPONSOR: Rules (Buttenschon) TITLE OF BILL:
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
PURPOSE:
To allow a retroactive, one-time extension to filers for "enhanced" STAR
who have missed the filing deadline.
SUMMARY OF PROVISIONS:
Section 1 allows any filer for the "enhanced" STAR program, through
written request to the Commissioner, to receive an extension on their
application.
Section 2 marks the effective date.
JUSTIFICATION:
Unexpected health and family issues, as well as general confusion about
eligibility can lead to a first-time filer for the "enhanced" STAR
program to miss the deadline. This bill would allow an individual,
through written request, to receive an extension, once approved, for the
"enhanced" STAR program.
Allowing a filer to do so will matriculate them into the "enhanced" STAR
program for the first year for which they are eligible, as opposed to
having to wait for the next filing cycle to commence before obtaining
these much-needed benefits. The program is intended to provide relief to
property owners who are living on an income which is more limited than
it was during their working years and the state should not make them
wait longer than is necessary to start utilizing this benefit, especial-
ly due to an unforeseen circumstance or genuine misunderstanding of
their eligibility.
LEGISLATIVE HISTORY:
2023-24- S.4225-Aging Committee
2021-22 - S. 4123 - Aging Committee/A. 5921 - Real Property Taxation
Committee.
2019-20 - S. 3785 Aging Committee/A. 719 - Real Property Taxation
Committee.
2018, - S. 7139 Passed Senate - A. 10775 - Real Property Taxation
Committee.
FISCAL IMPLICATIONS:
TBD.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
11350
IN ASSEMBLY
May 13, 2026
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Buttenschon)
-- read once and referred to the Committee on Real Property Taxation
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 them to extend the filing deadline and grant the
10 exemption. The commissioner shall grant the exemption if the commission-
11 er is satisfied that (i) the applicant has not been granted such exten-
12 sion before and (ii) the applicant is otherwise entitled to the
13 exemption. The commissioner shall mail notice of their determination to
14 such owner and the assessor. If the determination states that the
15 commissioner has granted the exemption, the assessor shall thereupon be
16 authorized and directed to correct the assessment roll accordingly, or,
17 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.
LBD08587-01-5
