Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A2731A
SPONSOR: Crouch (MS) TITLE OF BILL: An act to amend the real property tax law, in relation
to extending the enhanced STAR exemption to the disabled surviving
spouse of a previously qualifying individual
PURPOSE OR GENERAL IDEA OF BILL:
To allow for the continuation of the STAR exemption for individuals upon
the loss of a spouse who previously qualified for the program provided
that the surviving spouse is at least sixty-two years of age or is phys-
ically disabled.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 Subparagraph (iii) of paragraph (a) of subdivision 4 of
section 425 of the real property tax law, as added by section 4 of part
A of chapter 405 of the laws of 1999, is amended to read as follows:
In case of property owned by husband and wife, one of whom is sixty-five
years of age or over, the exemption, once granted, shall not be rescind-
ed solely because of the death of the older spouse so long as the
surviving spouse is at least sixty-two years of age or is physically
disabled as of the date specified in this paragraph. To qualify as phys-
ically disabled for the purpose of this subparagraph, an individual
shall submit to the assessor a certified statement from a physician
licensed to practice in the state on a form prescribed and made avail-
able by the state commissioner which states that the individual has a
permanent physical impairment which substantially limits one or more of
such individual's major life activities, except that an individual who
has obtained a certificate from the state commission for the blind my
submit such certificate in lieu of a physician's certified statement.
The other requirements of this subdivision must still be met for the
enhanced exemption to be granted to a surviving spouse under this
subparagraph.
Section 2 Contains the effective date
JUSTIFICATION:
Surviving spouses who meet the specifications outlined above should be
entitled to receive the benefits of the STAR exemption, as their finan-
cial burdens will remain after the loss of their significant other.
PRIOR LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS:
None to the State.
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to the adminis-
tration of the enhanced STAR exemption beginning with the 2018-2019
school year.
STATE OF NEW YORK
________________________________________________________________________
2731--A
2017-2018 Regular Sessions
IN ASSEMBLY
January 23, 2017
___________
Introduced by M. of A. CROUCH, MORINELLO, BRABENEC -- Multi-Sponsored by
-- M. of A. ERRIGO, HAWLEY, OAKS -- read once and referred to the
Committee on Real Property Taxation -- recommitted to the Committee on
Real Property Taxation in accordance with Assembly Rule 3, sec. 2 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the real property tax law, in relation to extending the
enhanced STAR exemption to the disabled surviving spouse of a previ-
ously qualifying individual
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (iii) of paragraph (a) of subdivision 4 of
2 section 425 of the real property tax law, as added by section 4 of part
3 A of chapter 405 of the laws of 1999, is amended to read as follows:
4 (iii) In the case of property owned by husband and wife, one of whom
5 is sixty-five years of age or over, the exemption, once granted, shall
6 not be rescinded solely because of the death of the older spouse so long
7 as the surviving spouse is at least sixty-two years of age or is phys-
8 ically disabled as of the date specified in this paragraph. To qualify
9 as physically disabled for the purposes of this subparagraph, an indi-
10 vidual shall submit to the assessor a certified statement from a physi-
11 cian licensed to practice in the state on a form prescribed and made
12 available by the commissioner which states that the individual has a
13 permanent physical impairment which substantially limits one or more of
14 such individual's major life activities, except that an individual who
15 has obtained a certificate from the state commission for the visually
16 handicapped stating that such individual is legally blind may submit
17 such certificate in lieu of a physician's certified statement. The other
18 requirements of this subdivision must still be met for the enhanced
19 exemption to be granted to a surviving spouse under this subparagraph.
20 § 2. This act shall take effect immediately and shall apply to the
21 administration of the enhanced STAR exemption beginning with the
22 2018-2019 school year.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00336-03-8
