NY State Senate Bill 2009-S2051

Senate Bill S2051

2009-2010 Legislative Session

Establishes a capped property school tax rate for persons seventy years of age or older who meet the eligibility requirements for the enhanced STAR exemption

download bill text pdf

Archive: Last Bill Status - In Senate Committee Aging Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to aging
May 11, 2009	reported and committed to finance
Apr 02, 2009	motion to discharge filed
Feb 11, 2009	referred to aging

co-Sponsors

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2009-S2051 (ACTIVE) - Details

See Assembly Version of this Bill:: A3139
Current Committee:: Senate Aging
Law Section:: Real Property Tax Law
Laws Affected:: Add §431, RPT L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S2998, A3943
2013-2014: S1767, A1212
2015-2016: S1480, A1472
2017-2018: S3195, A2533
2019-2020: S3769, A3389
2021-2022: S9547, A7160

2009-S2051 (ACTIVE) - Summary

Establishes a capped real property school tax rate for persons seventy years of age or older who meet the eligibility requirements for the enhanced school tax relief exemption.

2009-S2051 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S2051

 TITLE OF BILL :

An act to amend the real property tax law, in relation to establishing
a capped real property school tax rate for persons seventy years of
age or older who meet the eligibility requirements for the enhanced
STAR exemption

 PURPOSE :

To create a fixed real property school tax rate for real property
owners seventy (70) years of age or older who qualify for the enhanced
STAR exemption.

 SUMMARY OF PROVISIONS :

This bill amends the real property tax law by establishing a fixed
real property school tax rate for persons seventy years of age or over
who meet the requirements for the enhanced STAR exemption.

The enhanced STAR exemption is available for the primary residences of
senior citizens with yearly household incomes not exceeding the
state-wide standard.

1: (a) Under the bill, residential real property owned and occupied

by: individuals who are seventy years of age or over; or by husband
and wife, one of whom is seventy years of age or over and meets each
of the requirements for the enhanced STAR exemption, shall be eligible
for a fixed real property school tax rate.

(b) Under the bill, "fixed real property school tax rate" shall mean
the lower of:

(i) the real property school tax rate established on the taxable
status date immediately following the date on which an eligible person
attains the age of seventy years; or

(ii) the real property school tax rate established on any taxable
status date after an eligible person attains the age of seventy years.

(c) Under the bill the fixed real property school tax rate shall be
determined annually for each eligible person.

2: The bill requires eligible persons to apply annually for the fixed
rate in a manner and form determined by the school district. The bill
also requires eligible persons to submit proof of age.

3: Every school district shall notify residential real property owners
of the provisions of this bill.

 JUSTIFICATION :

By the time New Yorkers attain the age of seventy, they typically no
longer have dependents in the New York State school system. This bill
is designed to benefit New York's senior citizens who are seventy
years of age or older by freezing real property school tax rates. By
providing a fixed school tax rate to persons aged seventy or older,
this bill ensures some tax relief to persons no longer reaping the
benefits that the real property school tax provides.

 LEGISLATIVE HISTORY :

2007-08, S.3533

 FISCAL IMPLICATIONS :
To be determined.

 EFFECTIVE DATE :
This Act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after such date.

2009-S2051 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2051

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 11, 2009
                               ___________

Introduced  by  Sens.  LAVALLE, DeFRANCISCO, HANNON, O. JOHNSON, LARKIN,
  MAZIARZ, MORAHAN, SEWARD, VOLKER -- 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 establishing a
  capped  real property school tax rate for persons seventy years of age
  or older who meet the eligibility requirements for the  enhanced  STAR
  exemption

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The real property tax  law  is  amended  by  adding  a  new
section 431 to read as follows:
  S  431.  PERSONS  SEVENTY  YEARS  OF AGE OR OVER; CAPPED REAL PROPERTY
SCHOOL TAX RATE. 1. (A) RESIDENTIAL REAL PROPERTY OWNED AND OCCUPIED  BY
ONE  OR  MORE  PERSONS, EACH OF WHOM IS SEVENTY YEARS OF AGE OR OVER AND
MEETS EACH OF THE REQUIREMENTS FOR THE  ENHANCED  EXEMPTION  FOR  SENIOR
CITIZENS  SET FORTH IN SECTION FOUR HUNDRED TWENTY-FIVE OF THIS ARTICLE,
OR RESIDENTIAL REAL PROPERTY OWNED AND OCCUPIED BY HUSBAND AND WIFE, ONE
OF WHOM IS SEVENTY YEARS OF AGE OR OVER AND MEETS EACH OF  THE  REQUIRE-
MENTS  FOR  THE  ENHANCED  EXEMPTION  FOR  SENIOR  CITIZENS SET FORTH IN
SECTION FOUR HUNDRED TWENTY-FIVE OF THIS ARTICLE, SHALL BE ELIGIBLE  FOR
THE  CAPPED  REAL  PROPERTY  SCHOOL  TAX RATE SET FORTH IN THIS SECTION,
PROVIDED THE SCHOOL DISTRICT, AFTER PUBLIC HEARING, ADOPTS A  RESOLUTION
PROVIDING THEREFOR.
  (B)  FOR  PURPOSES  OF  THIS  SECTION,  THE TERM "CAPPED REAL PROPERTY
SCHOOL TAX RATE" SHALL MEAN THE LOWER OF:
  (I) THE REAL PROPERTY SCHOOL  TAX  RATE  ESTABLISHED  ON  THE  TAXABLE
STATUS DATE NEXT SUCCEEDING THE DATE ON WHICH AN ELIGIBLE PERSON ATTAINS
THE AGE OF SEVENTY YEARS; OR
  (II)  THE  REAL  PROPERTY  SCHOOL  TAX RATE ESTABLISHED ON ANY TAXABLE
STATUS DATE SUBSEQUENT TO THE DATE ON WHICH AN ELIGIBLE  PERSON  ATTAINS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06750-01-9

S. 2051                             2

THE  AGE  OF SEVENTY YEARS, WHICH IS LOWER THAN THE REAL PROPERTY SCHOOL
TAX RATE ESTABLISHED PURSUANT TO SUBPARAGRAPH (I) OF THIS PARAGRAPH.
  (C) THE CAPPED REAL PROPERTY SCHOOL TAX RATE SHALL BE DETERMINED ANNU-
ALLY  FOR  EACH ELIGIBLE PERSON SEVENTY YEARS OF AGE OR OLDER IN ACCORD-
ANCE WITH THE PROVISIONS OF PARAGRAPHS (A) AND (B) OF THIS SUBDIVISION.
  2. ANY PERSON ELIGIBLE FOR THE CAPPED REAL PROPERTY  SCHOOL  TAX  RATE
SHALL  APPLY  ANNUALLY  FOR  SUCH CAPPED RATE. SUCH APPLICATION SHALL BE
MADE IN A MANNER AND FORM  DETERMINED  BY  THE  STATE  BOARD  AND  SHALL
REQUIRE  PROOF  OF  THE APPLICANT'S AGE. SUCH APPLICATION SHALL BE FILED
WITH THE LOCAL ASSESSOR ON OR BEFORE THE TAXABLE STATUS  DATE  FOR  SUCH
DISTRICT.
  3.  EVERY  SCHOOL DISTRICT SHALL NOTIFY, OR CAUSE TO BE NOTIFIED, EACH
PERSON OWNING RESIDENTIAL REAL PROPERTY IN THE SCHOOL  DISTRICT  OF  THE
PROVISIONS  OF  THIS  SECTION. THE PROVISIONS OF THIS SUBDIVISION MAY BE
MET BY A NOTICE SENT TO SUCH  PERSONS  IN  SUBSTANTIALLY  THE  FOLLOWING
FORM:  "RESIDENTIAL  REAL PROPERTY OWNED BY PERSONS SEVENTY YEARS OF AGE
OR OLDER MAY BE ELIGIBLE FOR A CAPPED REAL PROPERTY SCHOOL TAX RATE.  TO
RECEIVE  SUCH  CAPPED  RATE, ELIGIBLE OWNERS OF QUALIFYING PROPERTY MUST
FILE AN APPLICATION WITH THEIR LOCAL ASSESSOR ON OR BEFORE THE  APPLICA-
BLE  TAXABLE  STATUS  DATE. FOR FURTHER INFORMATION, PLEASE CONTACT YOUR
LOCAL ASSESSOR."
  4. A SCHOOL DISTRICT WHICH PROVIDES A CAPPED REAL PROPERTY SCHOOL  TAX
RATE  FOR  PERSONS SEVENTY YEARS OF AGE OR OVER PURSUANT TO THIS SECTION
SHALL BE ELIGIBLE FOR REIMBURSEMENT BY THE DEPARTMENT OF  EDUCATION,  AS
APPROVED  BY  THE  COMMISSIONER  OF  EDUCATION, IN CONSULTATION WITH THE
EXECUTIVE DIRECTOR OF THE OFFICE OF  REAL  PROPERTY  SERVICES,  FOR  ONE
HUNDRED  PERCENT  OF  THE  DIRECT COST TO SUCH SCHOOL DISTRICT RESULTING
FROM THE IMPLEMENTATION OF THIS  SECTION.  SUCH  DIRECT  COST  SHALL  BE
CALCULATED  PURSUANT TO REGULATIONS OF THE COMMISSIONER OF EDUCATION, IN
CONSULTATION WITH THE EXECUTIVE DIRECTOR OF THE OFFICE OF REAL  PROPERTY
SERVICES.  A  CLAIM  FOR SUCH REIMBURSEMENT SHALL BE MADE BY SUCH SCHOOL
DISTRICT IN A MANNER AND FORM PRESCRIBED BY THE COMMISSIONER  OF  EDUCA-
TION.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.

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