|SAME AS||SAME AS UNI. S03228|
|COSPNSR||Brindisi, Skoufis, Santabarbara|
|Amd §425, RPT L|
|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.|
|01/20/2017||referred to real property taxation|
|01/03/2018||referred to real property taxation|
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NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A2681 SPONSOR: Thiele
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 (g). § 2- Effective date.   JUSTIFICATION: Real property tax law 467 subdivision (9) 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: 2015-16 S.4152/A.5635; 2013-14 S.3310/A.4119; 2011-12 S.1942; 2009-10 S.2925; 2007-08, S.941; 2005-2006, S.1559; 2003-2004, S.2583; 2001-2002, S.2311; 1999-2000, 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.
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STATE OF NEW YORK ________________________________________________________________________ S. 3228 A. 2681 2017-2018 Regular Sessions SENATE - ASSEMBLY January 20, 2017 ___________ IN SENATE -- Introduced by Sens. LAVALLE, GOLDEN, LARKIN, RITCHIE, SEWARD -- read twice and ordered printed, and when printed to be committed to the Committee on Aging IN ASSEMBLY -- Introduced by M. of A. THIELE, BRINDISI, SKOUFIS, SANTA- BARBARA -- 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 EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04083-01-7S. 3228 2 A. 2681 1 notice. If no complaint is received, the board of assessment review 2 shall so notify the assessor, and the exempt amount determined by the 3 assessor shall be final. If the applicant files a complaint, the board 4 of assessment review shall schedule a time and place for a hearing with 5 respect thereto no later than thirty days after the mailing of the 6 notice by the assessor. The board of assessment review shall meet and 7 determine the exempt amount and shall immediately notify the assessor 8 and the applicant, by first class mail, of its determination. The amount 9 of exemption determined pursuant to this paragraph shall be subject to 10 review as provided in article seven of this chapter. Such a proceeding 11 shall be commenced within thirty days of the mailing of the notice of 12 the board of assessment review to the new owner as provided in this 13 paragraph. 14 § 2. This act shall take effect immediately and shall apply to real 15 property transferred to qualified senior citizens after taxable status 16 dates occurring on or after such date.