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A02681 Summary:

BILL NOA02681
 
SAME ASSAME AS UNI. S03228
 
SPONSORThiele
 
COSPNSRBrindisi, Skoufis, Santabarbara
 
MLTSPNSR
 
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.
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A02681 Actions:

BILL NOA02681
 
01/20/2017referred to real property taxation
01/03/2018referred to real property taxation
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A02681 Memo:

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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A02681 Text:



 
                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.
                                                                   LBD04083-01-7

        S. 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.
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