S04024 Summary:

BILL NOS04024B
 
SAME ASSAME AS A08200
 
SPONSORHARCKHAM
 
COSPNSRCARLUCCI, GOUNARDES, KAPLAN, SKOUFIS
 
MLTSPNSR
 
Amd §606, Tax L
 
Enacts the "STAR credit bill of rights"; establishes the office of STAR ombudsman.
Go to top    

S04024 Actions:

BILL NOS04024B
 
02/25/2019REFERRED TO BUDGET AND REVENUE
03/26/2019REPORTED AND COMMITTED TO FINANCE
05/21/20191ST REPORT CAL.860
05/22/2019AMENDED 4024A
05/22/20192ND REPORT CAL.
05/29/2019AMENDED 4024B
05/29/2019ADVANCED TO THIRD READING
06/03/2019PASSED SENATE
06/03/2019DELIVERED TO ASSEMBLY
06/03/2019referred to real property taxation
01/08/2020died in assembly
01/08/2020returned to senate
01/08/2020REFERRED TO BUDGET AND REVENUE
Go to top

S04024 Committee Votes:

Go to top

S04024 Memo:

Memo not available
Go to top

S04024 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         4024--B
            Cal. No. 860
 
                               2019-2020 Regular Sessions
 
                    IN SENATE
 
                                    February 25, 2019
                                       ___________
 
        Introduced  by  Sens.  HARCKHAM,  GOUNARDES,  SKOUFIS  -- read twice and
          ordered printed, and when printed to be committed to the Committee  on
          Budget  and  Revenue  --  reported  favorably  from said committee and
          committed to the Committee on Finance -- reported favorably from  said
          committee,  ordered  to first report, amended on first report, ordered
          to a second report and ordered reprinted, retaining its place  in  the
          order of second report -- amended on second report, ordered to a third
          reading,  and  to  be reprinted as amended, retaining its place in the
          order of third reading
 
        AN ACT to amend the tax law, in relation to enacting  the  "STAR  credit
          bill of rights" and establishing the office of STAR ombudsman
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. This act shall be known and may be cited as the "STAR cred-
     2  it bill of rights".
     3    § 2. Subclauses (I), (II) and (III) of clause (i) of subparagraph  (B)
     4  of  paragraph  10  of subsection (eee) of section 606 of the tax law, as
     5  amended by section 2 of part TT of chapter 59 of the laws of  2017,  are
     6  amended to read as follows:
     7    (I)  If the school district tax roll is filed with the commissioner on
     8  or before July first, the determination of eligibility shall be made  by
     9  July fifteenth, or as soon thereafter as is practicable, and the advance
    10  payment  shall  be issued by July thirtieth, or as soon thereafter as is
    11  practicable.  For each residential taxpayer in such school district that
    12  the commissioner determines to be ineligible for  a  reason  other  than
    13  failing  to  meet the income and residency requirements for such credit,
    14  the commissioner shall notify, in writing, such taxpayer of his  or  her
    15  ineligibility. Such notice mailed to residential taxpayers who are inel-
    16  igible  for  the  credit allowed pursuant to this subsection because the
    17  primary residence of such a taxpayer received a STAR exemption  for  the
    18  associated fiscal year as set forth in clause (i) of subparagraph (A) of
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10175-04-9

        S. 4024--B                          2
 
     1  paragraph  one  of  this  subsection shall include information on how to
     2  switch to the credit program. Such notice shall be mailed to  the  resi-
     3  dential  taxpayer  and  postmarked  no later than three days before  the
     4  date  set forth in this subclause. Such notice along with an appeal form
     5  and a list of all supporting documentation that may be required for such
     6  appeal shall be mailed to a residential taxpayer  found  ineligible  for
     7  any other reason and postmarked no later than three days before the date
     8  set forth in this subclause.
     9    (II)  If  the  school district tax roll is filed with the commissioner
    10  after July first and on or before September first, the determination  of
    11  eligibility  shall be made by September fifteenth, or as soon thereafter
    12  as is practicable, and the advance payment shall be issued by  September
    13  thirtieth,  or  as soon thereafter as is practicable.  For each residen-
    14  tial taxpayer in such school district that the  commissioner  determines
    15  to  be ineligible for a reason other than failing to meet the income and
    16  residency requirements for such credit, the commissioner  shall  notify,
    17  in  writing,  such  taxpayer  of  his  or her ineligibility. Such notice
    18  mailed to residential  taxpayers  who  are  ineligible  for  the  credit
    19  allowed  pursuant  to  this  subsection because the primary residence of
    20  such a taxpayer received a STAR exemption for the associated fiscal year
    21  as set forth in clause (i) of subparagraph (A) of paragraph one of  this
    22  subsection  shall  include  information  on  how to switch to the credit
    23  program. Such notice shall be mailed to  the  residential  taxpayer  and
    24  postmarked  no  later than three days before  the date set forth in this
    25  subclause. Such notice along with an appeal  form  and  a  list  of  all
    26  supporting  documentation  that may be required for such appeal shall be
    27  mailed to a residential taxpayer found ineligible for any  other  reason
    28  and  postmarked  no  later  than three days before the date set forth in
    29  this subclause.
    30    (III) If the school district tax roll is filed with  the  commissioner
    31  after September first, the determination of eligibility shall be made by
    32  the fifteenth day after such filing, or as soon thereafter as is practi-
    33  cable,  and  the  advance  payment  shall be issued by the thirtieth day
    34  after such filing, or as soon thereafter as is practicable.    For  each
    35  residential  taxpayer  in  such  school  district  that the commissioner
    36  determines to be ineligible for a reason other than failing to meet  the
    37  income  and  residency  requirements  for  such credit, the commissioner
    38  shall notify, in writing, such taxpayer of  his  or  her  ineligibility.
    39  Such  notice  mailed to residential taxpayers who are ineligible for the
    40  credit allowed pursuant to this subsection because the primary residence
    41  of such a taxpayer received a STAR exemption for the  associated  fiscal
    42  year  as set forth in clause (i) of subparagraph (A) of paragraph one of
    43  this subsection shall include information on how to switch to the credit
    44  program. Such notice shall be mailed to  the  residential  taxpayer  and
    45  postmarked  no  later  than three days before the date set forth in this
    46  subclause. Such notice along with an appeal  form  and  a  list  of  all
    47  supporting  documentation  that may be required for such appeal shall be
    48  mailed to a residential taxpayer found ineligible for any  other  reason
    49  and  postmarked  no  later  than three days before the date set forth in
    50  this subclause.
    51    § 3. Subparagraph (B) of paragraph 10 of subsection (eee)  of  section
    52  606  of  the  tax law is amended by adding a new clause (iii) to read as
    53  follows:
    54    (iii) Any residential taxpayer who receives a notice of  ineligibility
    55  pursuant  to subclause (I), (II) or (III) of clause (i) of this subpara-
    56  graph may appeal the determination made by the commissioner that  he  or

        S. 4024--B                          3

     1  she  is ineligible to receive such credit. Such appeal shall be in writ-
     2  ing, mailed to the commissioner and postmarked no later than thirty days
     3  after such taxpayer receives such notice of ineligibility.  Such  appeal
     4  shall  be  made  in a form to be determined by the commissioner, and may
     5  include any supporting  documentation  the  residential  taxpayer  deems
     6  appropriate.  Upon  receipt  of  an  appeal, the commissioner shall have
     7  fifteen days to make a final  determination  regarding  the  residential
     8  taxpayer's  eligibility.  Such  taxpayer  shall be notified of the final
     9  determination by the commissioner within three  days  after  such  final
    10  determination  is made. For those residential taxpayers whom the commis-
    11  sioner has determined to be eligible for such credit  pursuant  to  such
    12  appeal, the commissioner shall advance a payment in the amount specified
    13  in  paragraph three, four or six of this subsection, whichever is appli-
    14  cable. Such payment after appeal shall be subject  to  interest  at  the
    15  rate  prescribed  by subparagraph (A) of paragraph two of subsection (j)
    16  of section six hundred ninety-seven of this article.
    17    § 4. Subsection (eee) of section 606 of the  tax  law  is  amended  by
    18  adding a new paragraph 14 to read as follows:
    19    (14)  (A)  There is hereby established in the department the office of
    20  STAR ombudsman. The commissioner  shall  appoint  the  director  of  the
    21  office of STAR ombudsman. The director shall report to the commissioner.
    22  Persons  employed  by  the office of the ombudsman to act as "ombudsmen"
    23  shall be attorneys or shall have expertise in the areas of tax and  real
    24  estate  tax,  as  evidenced  by  experience in the field, or by academic
    25  background, the level and sufficiency of which shall  be  determined  by
    26  the director.
    27    (B) The office of STAR ombudsman shall have the following duties:
    28    (i)  to  confirm  to taxpayers, receipt of taxpayer inquiries or other
    29  communications regarding the credit allowed pursuant to this  subsection
    30  within  twenty-four  hours  of  when  such  inquiry or communication was
    31  received by the department;
    32    (ii) to respond to taxpayer inquiries made  regarding  delays  in  the
    33  processing of advance payments or determinations of eligibility pursuant
    34  to this subsection;
    35    (iii) to confirm to taxpayers that a department employee is working on
    36  his or her inquiry or case regarding the credit allowed pursuant to this
    37  subsection; and
    38    (iv)  to  establish  a  tracking  system  and utilize case numbers for
    39  taxpayer inquiries and cases regarding the credit  allowed  pursuant  to
    40  this  subsection.  Such  tracking  system shall be made available to the
    41  public via the department's website.
    42    § 5. This act shall take effect July 1, 2019.  Effective  immediately,
    43  the  addition,  amendment and/or repeal of any rule or regulation neces-
    44  sary for the implementation of  this  act  on  its  effective  date  are
    45  authorized to be made and completed on or before such date.
Go to top