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S05401 Summary:

Add 425-b, RPT L
Relates to creating an age based school tax relief exemption for those aged sixty-five years or more.
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S05401 Actions:

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S05401 Text:

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                    IN SENATE
                                     April 29, 2019
        Introduced  by  Sen. SKOUFIS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        AN ACT to amend the real property tax law, in relation  to  creating  an
          age based school tax relief exemption
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. The real property tax  law  is  amended  by  adding  a  new
     2  section 425-b to read as follows:
     3    §  425-b.  Age  based  school  tax refund. 1. Generally. Real property
     4  which satisfies the requirements of this section shall receive a  school
     5  tax refund as provided herein.
     6    2. Overview. Where all of the owners of the parcel who reside primari-
     7  ly thereon and any owner's spouse who resides primarily thereon combined
     8  have an income, defined as the combined income of all owners, and of any
     9  owner's  spouses  residing on the premises, of not more than one hundred
    10  fifty thousand dollars, such property shall  be  granted  an  age  based
    11  school tax refund based on the following formula:
    12    (a)  seniors  aged  sixty-five  to  sixty-nine shall be granted a five
    13  hundred dollar refund;
    14    (b) seniors aged seventy to seventy-four shall be granted a one  thou-
    15  sand dollar refund;
    16    (c)  seniors  aged seventy-five to seventy-nine shall be granted a one
    17  thousand five hundred dollar refund;
    18    (d) seniors aged eighty to eighty-four shall be granted a two thousand
    19  dollar refund;
    20    (e) seniors aged eighty-five to eighty-nine shall  be  granted  a  two
    21  thousand five hundred dollar refund; and
    22    (f)  seniors  ninety  years  of  age or older shall be granted a three
    23  thousand dollar refund.
    24    3. Eligibility requirements. To qualify for  the  refund  pursuant  to
    25  this section, the property must be a one, two or three family residence,
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 5401                             2
     1  a  farm  dwelling or residential property held in condominium or cooper-
     2  ative form of ownership. If the property is  not  an  eligible  type  of
     3  property,  but  a portion of the property is partially used by the owner
     4  as  a primary residence, that portion which is so used shall be entitled
     5  to the refund provided by this  section.  Provided,  however,  that  the
     6  property  must  serve  as  the  primary  residence of one or more of the
     7  owners thereof.
     8    4. Age. (a) All of the owners must  meet  the  age  required  for  the
     9  refund as of the date specified herein, or in the case of property owned
    10  by  husband and wife or by siblings, one of the owners must meet the age
    11  required as of that date and the property  must  serve  as  the  primary
    12  residence  of  that  owner.  For the two thousand nineteen--two thousand
    13  twenty school year, eligibility for the exemption shall  be  based  upon
    14  age  as of December thirty-first, two thousand nineteen. For each subse-
    15  quent school year, the applicable date shall be advanced by one year.
    16    (b) The term "siblings" as used in this section shall  have  the  same
    17  meaning as set forth in section four hundred sixty-seven of this title.
    18    (c)  In  the  case  of property owned by husband and wife, one of whom
    19  meets the age required, the refund, once granted, shall continue  to  be
    20  issued at the same level each year upon the death of the older spouse so
    21  long  as  the  surviving spouse is at least sixty-two years of age as of
    22  the date specified in this subdivision until the surviving spouse  meets
    23  the age required for the same level of refund.
    24    5.  Computation  and  certification  by  commissioner. It shall be the
    25  responsibility of the commissioner to compute the exempt amount for each
    26  assessing unit in each county in the manner provided  in  this  section,
    27  and  to  certify  the same to the assessor of each assessing unit and to
    28  the county director of real property tax services of each  county.  Such
    29  certification  shall  be  made at least twenty days before the last date
    30  prescribed by law for the filing of the tentative assessment roll.
    31    6. Notice requirement. (a)  Generally.  Every  school  district  shall
    32  notify,  or  cause  to  be notified, each person owning residential real
    33  property in the school district of the provisions of this  section.  The
    34  provisions  of  this  subdivision  may  be  met by a notice sent to such
    35  persons in substantially the following form: "Residential real  property
    36  may  qualify  for  a partial refund from school district taxes under the
    37  New York state age based school tax  refund  program.  To  receive  such
    38  refund,  owners  of  qualifying  property  must file an application with
    39  their local assessor on or before the applicable  taxable  status  date.
    40  For further information, please contact your local assessor."
    41    (b) Third party notice. (i) A person eligible for the age based school
    42  tax  refund  may  request that a notice be sent to an adult third party.
    43  Such request shall be made on a form prescribed by the commissioner  and
    44  shall  be  submitted  to the assessor of the assessing unit in which the
    45  eligible taxpayer resides no later than  sixty  days  before  the  first
    46  taxable  status date to which it is to apply.  Such form shall provide a
    47  section whereby the designated third party shall consent to such  desig-
    48  nation.  Such  request  shall be effective upon receipt by the assessor.
    49  The assessor shall maintain a list of all eligible property  owners  who
    50  have  requested  notices  pursuant to this paragraph and shall furnish a
    51  copy of such list to the department upon request.
    52    (ii) The obligation to mail such notices shall cease if  the  eligible
    53  taxpayer cancels the request.
    54    (c) Notice not mailed or received. Failure to mail any notice required
    55  by  this  subdivision,  or the failure of a party to receive same, shall
    56  not affect the validity of the levy, collection, or enforcement of taxes

        S. 5401                             3

     1  on property owned by such person, or  in  the  case  of  a  third  party
     2  notice,  on  property  owned  by  the  person requesting the third party
     3  notice.
     4    7.  Application  procedure.  (a) Generally. All owners of the property
     5  who primarily reside thereon must jointly file an  application  for  the
     6  refund  with  the  assessor  on or before the appropriate taxable status
     7  date. Such application may be filed by mail if it is enclosed in a post-
     8  paid envelope properly addressed to the appropriate assessor,  deposited
     9  in  a post office or official depository under the exclusive care of the
    10  United States postal service, and postmarked by the United States postal
    11  service on or before the  applicable  taxable  status  date.  Each  such
    12  application  shall  be  made  on  a form prescribed by the commissioner,
    13  which shall require the applicant or applicants to agree to  notify  the
    14  assessor  if  their  primary  residence  changes while their property is
    15  receiving the refund. The assessor may request that proof  of  residency
    16  be  submitted with the application.  If the applicant requests a receipt
    17  from the assessor as proof of submission of the application, the  asses-
    18  sor  shall  provide  such receipt. If such request is made by other than
    19  personal request, the applicant shall provide the assessor with a  self-
    20  addressed postpaid envelope in which to mail the receipt.
    21    (b)  Approval  or  denial of application. If the assessor is satisfied
    22  that the applicant or applicants are entitled to a  refund  pursuant  to
    23  this  section,  he  or  she  shall approve the application and such real
    24  property shall thereafter receive the age based  school  tax  refund  as
    25  provided  in this section. If the assessor determines that the applicant
    26  or applicants are not entitled to a refund pursuant to this section,  he
    27  or  she  shall,  not  later  than ten days prior to the date for hearing
    28  complaints in relation to assessments, mail to each applicant not  enti-
    29  tled  to  the  exemption a notice of denial of that application for such
    30  refund for that year. The notice of denial shall specify each reason for
    31  such denial and shall be sent on a form prescribed by the  commissioner.
    32  Failure  to  mail any such notice of denial or the failure of any person
    33  to receive such notice  shall  not  prevent  the  levy,  collection  and
    34  enforcement of the taxes on property owned by such person.
    35    8. Effect of refund. The refund shall not be considered when determin-
    36  ing state aid to education pursuant to section thirty-six hundred two of
    37  the education law, when determining school district debt limits pursuant
    38  to  law,  when  determining  the  amount  of taxes to be levied by or on
    39  behalf of a school district, when calculating tax  rates  for  a  school
    40  district,  when  apportioning  taxes  between or among school districts,
    41  when apportioning taxes among classes in a special assessing unit  under
    42  article  eighteen  of  this  chapter, or when apportioning taxes between
    43  classes in an approved assessing unit under  article  nineteen  of  this
    44  chapter.
    45    9.  Duration  of  refund.  The  refund,  once granted, shall remain in
    46  effect until discontinued in the manner provided in this section.
    47    10. Discontinuance of exemption. (a)  Generally.  The  assessor  shall
    48  discontinue  any  refund  granted pursuant to this section if it appears
    49  that: (i) the owner or owners have  qualified  for  a  higher  level  of
    50  refund,  upon  which  such  assessor  shall approve such higher level of
    51  refund, (ii) the property may not be the primary residence of the  owner
    52  or owners who applied for the exemption, (iii) title to the property has
    53  been  transferred  to a new owner or owners, or (iv) the property other-
    54  wise may no longer be eligible for the refund.
    55    (b) Rights of owners. Upon determining that a refund granted  pursuant
    56  to this section should be discontinued, the assessor shall mail a notice

        S. 5401                             4
     1  stating  so to the owner or owners thereof at the time and in the manner
     2  provided by section five hundred ten of  this  chapter.  Such  owner  or
     3  owners  shall  be entitled to seek administrative and judicial review of
     4  such  action  in  the  manner provided by law, provided, that the burden
     5  shall be on such owner  or  owners  to  establish  eligibility  for  the
     6  exemption.
     7    11.  Proof of residency. (a) Requests. From time to time, the assessor
     8  may request proof of residency from the owner or owners of any  property
     9  which  is  receiving a refund pursuant to this section. In addition, the
    10  assessor shall request proof of residency from any such owner or  owners
    11  when requested to do so by the commissioner.
    12    (b)  Timing. A request for proof of residency shall be mailed at least
    13  sixty days prior to the ensuing taxable status date. The owner or owners
    14  shall submit proof of their residency to the assessor on or  before  the
    15  ensuing taxable status date.
    16    (c)  Review  of submission. The burden shall be on the owner or owners
    17  to establish that the property  is  their  primary  residence.  If  they
    18  submit  proof of residency on or before the ensuing taxable status date,
    19  and the submission demonstrates to the assessor's satisfaction that  the
    20  property  is the primary residence of one or more of the owners thereof,
    21  and if the requirements of this section  are  otherwise  satisfied,  the
    22  exemption  shall  continue in effect on the ensuing tentative assessment
    23  roll.  Otherwise, the assessor shall discontinue the  exemption  on  the
    24  next ensuing tentative assessment roll as provided in this section, and,
    25  where appropriate, shall proceed as further provided.
    26    § 2. This act shall take effect on the one hundred eightieth day after
    27  it shall have become a law.  Effective immediately, the addition, amend-
    28  ment and/or repeal of any rule or regulation necessary for the implemen-
    29  tation of this act on its effective date are authorized to be made on or
    30  before such date.
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