New York State Assembly

 
•  Summary 
 
•  Actions 
 
•  Committee Votes 
 
•  Floor Votes 
 
•  Memo 
 
•  Text 
 
•  LFIN 
 
•  Chamber Video/Transcript 

S07335 Summary:

S07335 Actions:

S07335 Committee Votes:

S07335 Floor Votes:

S07335 Memo:

Memo not available

S07335 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          7335
 
                               2025-2026 Regular Sessions
 
                    IN SENATE
 
                                     April 10, 2025
                                       ___________
 
        Introduced  by Sen. MARTINEZ -- read twice and ordered printed, and when
          printed to be committed to the Committee on Aging
 
        AN ACT to amend the real property  tax  law,  in  relation  to  enhanced
          eligibility requirements of STAR
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Clause (C-1) of subparagraph (i) of paragraph (b) of subdi-
     2  vision 4 of section 425 of the  real  property  tax  law,  as  added  by
     3  section  1  of  part NN of chapter 59 of the laws of 2014, is amended to
     4  read as follows:
     5    (C-1) Notwithstanding the provisions of clause (C)  of  this  subpara-
     6  graph,  in  the event that a senior citizen, as a result of the death of
     7  [his or her] such senior citizen's spouse, or upon  retirement,  experi-
     8  ences  a  decrease  in  income such that [he or she] such senior citizen
     9  would qualify for the enhanced exemption if [his  or  her]  such  senior
    10  citizen's eligibility were based upon [his or her] such senior citizen's
    11  income  for the income tax year immediately subsequent to the income tax
    12  year that would otherwise be applicable pursuant to clause (C)  of  this
    13  subparagraph,  then  the  eligibility  of  such  senior  citizen for the
    14  enhanced exemption on the applicable taxable status date shall be deter-
    15  mined based upon [his or her] such  senior  citizen's  income  for  such
    16  later income tax year; provided that the income tax return for such year
    17  has  been  filed with the appropriate state or federal agency and a copy
    18  thereof has been filed with the assessor on  or  before  the  applicable
    19  taxable  status  date,  or other documentation of income eligibility has
    20  been filed with the assessor on or before the applicable taxable  status
    21  date.
    22    §  2. This act shall take effect immediately and shall apply to school
    23  years commencing on or after the first of January  next  succeeding  the
    24  date on which it shall have become a law.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06856-01-5

S07335 LFIN:

 
NO LFIN

S07335 Chamber Video/Transcript: