S. 4963 2
ANY COUNTY OR FOR ANY PURPOSE OTHER THAN DETERMINING THE REBATE TO WHICH
THE OWNER-APPLICANT OR OWNER-APPLICANTS ARE ENTITLED UNDER SECTION ONE
HUNDRED SEVENTY-SEVEN-A OF THE TAX LAW.
4. PAYMENT OF CO-STAR REBATES. THE COMMISSIONER OF TAXATION AND
FINANCE SHALL PAY CO-STAR REBATES IN THE MANNER PROVIDED BY SECTION ONE
HUNDRED SEVENTY-SEVEN-A OF THE TAX LAW.
5. FAILURE TO PAY COUNTY TAXES. IF THE COUNTY TAXES ON AN ELIGIBLE
PARCEL ARE NOT PAID IN FULL DURING THE APPLICABLE COUNTY FISCAL YEAR,
THE OWNER-APPLICANT OR OWNER-APPLICANTS SHALL BE SUBJECT TO THE CONSE-
QUENCES SPECIFIED IN SUBDIVISION SIX OF SECTION ONE HUNDRED SEVENTY-SEV-
EN-A OF THE TAX LAW, IN ADDITION TO SUCH OTHER CONSEQUENCES AS MAY BE
PROVIDED BY LAW.
6. EXCEPTIONS. (A) COOPERATIVE APARTMENT UNITS AND MOBILE HOMES. WHEN
AN ENHANCED STAR EXEMPTION IS GRANTED PURSUANT TO PARAGRAPH (K) OF
SUBDIVISION TWO OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE IN
RELATION TO A COOPERATIVE APARTMENT UNIT, OR PURSUANT TO PARAGRAPH (L)
OF SUCH SUBDIVISION IN RELATION TO A MOBILE HOME WHICH IS SEPARATELY
OWNED FROM BUT ASSESSED WITH THE LAND ON WHICH IT IS LOCATED, AND SUCH
COOPERATIVE APARTMENT UNIT OR MOBILE HOME IS ALSO ELIGIBLE FOR A CO-STAR
ASSESSMENT PURSUANT TO THIS SECTION, THE CO-STAR REBATE SHALL BE PAID
DIRECTLY TO THE QUALIFIED OWNER-APPLICANT OR OWNER-APPLICANTS NOTWITH-
STANDING THE FACT THAT THE STAR EXEMPTION APPLIES TO THE PARCEL ITSELF.
THE ASSESSOR SHALL PREPARE A LIST OR DATA FILE IDENTIFYING SUCH
OWNER-APPLICANT OR OWNER-APPLICANTS, THEIR MAILING ADDRESSES, AND THE
TAXABLE ASSESSED VALUE FOR COUNTY PURPOSES ATTRIBUTABLE TO THEIR RESPEC-
TIVE COOPERATIVE APARTMENT UNITS OR MOBILE HOMES, AND SHALL SUBMIT THE
SAME TO THE STATE BOARD WITHIN THIRTY DAYS AFTER THE COMPLETION OF THE
FINAL ASSESSMENT ROLL. SUCH LIST OR DATA FILE SHALL BE PREPARED IN SUCH
FORM AND MANNER AS MAY BE PRESCRIBED BY THE STATE BOARD IN CONSULTATION
WITH THE DEPARTMENT OF TAXATION AND FINANCE.
(B) COUNTIES IN CERTAIN CITIES. IN THE CASE OF A COUNTY LOCATED WHOLLY
WITHIN A CITY WITH A POPULATION OF ONE MILLION OR MORE INHABITANTS, THE
CO-STAR ASSESSMENT ASSOCIATED WITH EACH ELIGIBLE PARCEL SHALL BE EQUAL
TO FIFTY PERCENT OF THE EXEMPT AMOUNT DETERMINED FOR PURPOSES OF THE
ENHANCED STAR EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE
OF THIS TITLE FOR SUCH CITY AFTER THE ADJUSTMENT REQUIRED BY PARAGRAPH
(J) OF SUBDIVISION TWO OF SUCH SECTION.
7. CORRECTION OF AN INCORRECT ENTRY. AN INCORRECT ENTRY ON AN ASSESS-
MENT ROLL OF A CO-STAR ASSESSMENT MAY BE CORRECTED IN THE MANNER
PROVIDED BY LAW FOR THE CORRECTION OF AN INCORRECT ENTRY OF THE STAR
EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE.
A DENIAL OF A CO-STAR ASSESSMENT SHALL BE SUBJECT TO ADMINISTRATIVE AND
JUDICIAL REVIEW IN THE MANNER PROVIDED BY LAW FOR THE REVIEW OF ASSESS-
MENTS.
8. INCONSISTENT LAWS SUPERSEDED. THE PROVISIONS OF THIS SECTION SHALL
APPLY TO ALL ASSESSING UNITS, EXCLUDING VILLAGE ASSESSING UNITS AND
CITIES WITHIN A COUNTY ASSESSING UNIT, AND TO ALL COUNTIES, NOTWITH-
STANDING ANY PROVISION OF LAW TO THE CONTRARY.
S 425-C. CO-STAR PROGRAM FOR FARMERS. 1. GENERALLY. WHEN REAL PROPERTY
IS THE PRIMARY RESIDENCE OF AN ELIGIBLE FARMER AS DEFINED IN THIS
SECTION AND THE REQUIREMENTS OF THIS SECTION ARE OTHERWISE SATISFIED,
THE PROPERTY SHALL BE DESIGNATED AS ELIGIBLE FOR A CO-STAR ASSESSMENT IN
THE MANNER PROVIDED BY THIS SECTION, AND THE QUALIFIED OWNER-APPLICANT
OR OWNER-APPLICANTS SHALL BE ENTITLED TO A COUNTY TAX REBATE IN THE
AMOUNT AND MANNER PROVIDED BY SECTION ONE HUNDRED SEVENTY-SEVEN-A OF THE
TAX LAW.
S. 4963 3
2. CO-STAR ASSESSMENTS. (A) SUBJECT TO THE PROVISIONS OF PARAGRAPH (B)
OF THIS SUBDIVISION, THE CO-STAR ASSESSMENT FOR EACH ELIGIBLE PARCEL
SHALL BE EQUAL TO THE EXEMPT AMOUNT DETERMINED FOR PURPOSES OF THE BASIC
STAR EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE OF THIS
TITLE FOR THE ASSESSING UNIT IN WHICH THE PARCEL IS LOCATED.
(B) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDIVI-
SION, IN NO EVENT SHALL THE CO-STAR ASSESSMENT OF A PARCEL EXCEED THE
TAXABLE ASSESSED VALUE OF THAT PARCEL FOR COUNTY PURPOSES.
3. ELIGIBILITY REQUIREMENTS. TO BE DESIGNATED AS ELIGIBLE FOR A
CO-STAR ASSESSMENT PURSUANT TO THIS SECTION, THE PROPERTY MUST BE
RECEIVING THE BASIC STAR EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED
TWENTY-FIVE OF THIS TITLE ON THE SAME ASSESSMENT ROLL, AND MUST BE OWNED
BY, AND SERVE AS THE PRIMARY RESIDENCE OF, AN ELIGIBLE FARMER AS DEFINED
IN THIS SECTION. PROVIDED, HOWEVER, THAT A PARCEL WHICH RECEIVES A
CO-STAR ASSESSMENT PURSUANT TO SECTION FOUR HUNDRED TWENTY-FIVE-A OF
THIS TITLE MAY NOT ALSO RECEIVE A CO-STAR ASSESSMENT PURSUANT TO THIS
SECTION ON THE SAME ASSESSMENT ROLL.
4. ELIGIBLE FARMERS. FOR PURPOSES OF THIS SECTION, A PERSON IS AN
ELIGIBLE FARMER IF HE OR SHE SATISFIES ONE OR MORE OF THE FOLLOWING
CONDITIONS:
(A) HE OR SHE IS ELIGIBLE FOR AND HAS CLAIMED THE AGRICULTURAL PROPER-
TY TAX CREDIT AUTHORIZED BY SUBSECTION (N) OF SECTION SIX HUNDRED SIX OF
THE TAX LAW, COMMONLY KNOWN AS THE FARMERS' SCHOOL TAX CREDIT, ON HIS OR
HER NEW YORK STATE PERSONAL INCOME TAX RETURN FOR THE INCOME TAX YEAR
IDENTIFIED IN SUBPARAGRAPH (I) OF PARAGRAPH (B) OF SUBDIVISION FOUR OF
SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE, PROVIDED THAT NOTHING
CONTAINED HEREIN SHALL BE CONSTRUED TO AUTHORIZE OR REQUIRE THE ASSESSOR
TO VERIFY AN APPLICANT'S ELIGIBILITY FOR SUCH CREDIT; OR
(B) HE OR SHE OWNS A SUBSTANTIAL INTEREST IN LAND WHICH RECEIVES, OR
WHICH IS ELIGIBLE TO RECEIVE, AN AGRICULTURAL ASSESSMENT PURSUANT TO
SECTION THREE HUNDRED FIVE OR THREE HUNDRED SIX OF THE AGRICULTURE AND
MARKETS LAW ON THE CURRENT ASSESSMENT ROLL. SUCH LAND NEED NOT BE
LOCATED IN THE SAME ASSESSING UNIT AS THE ELIGIBLE FARMER'S PRIMARY
RESIDENCE. FOR PURPOSES OF THIS SECTION, A PERSON OWNS A SUBSTANTIAL
INTEREST IN SUCH LAND IF HE OR SHE, OR HIS OR HER SPOUSE:
(I) INDIVIDUALLY OWNS, OR OWNS JOINTLY WITH HIS OR HER SPOUSE, AT
LEAST A TWENTY-FIVE PERCENT INTEREST IN SUCH LAND;
(II) IS A PARTNER, WITH AT LEAST A TWENTY-FIVE PERCENT INTEREST, IN A
PARTNERSHIP WHICH OWNS SUCH LAND; OR
(III) OWNS AT LEAST TWENTY-FIVE PERCENT OF THE STOCK OF A CORPORATION
WHICH OWNS SUCH LAND.
5. APPLICATION PROCEDURE. (A) GENERALLY. AN ELIGIBLE FARMER MUST FILE
AN APPLICATION FOR A CO-STAR ASSESSMENT WITH THE ASSESSOR EACH YEAR ON
OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE. EACH SUCH APPLICATION
SHALL BE MADE ONLY ON A FORM PRESCRIBED OR APPROVED BY THE STATE BOARD;
PROVIDED, THAT EFFECTIVE WITH THE TWO THOUSAND ELEVEN ASSESSMENT ROLL,
THE APPLICATION FORM FOR THE AGRICULTURAL ASSESSMENT SHALL BE DESIGNED
SO THAT IT MAY ALSO SERVE AS AN APPLICATION FOR A CO-STAR ASSESSMENT
PURSUANT TO THIS SECTION, WHERE APPROPRIATE.
(B) APPROVAL OR DENIAL OF APPLICATION. IF THE ASSESSOR IS SATISFIED
THAT A PARCEL IS ENTITLED TO A CO-STAR ASSESSMENT PURSUANT TO THIS
SECTION, HE OR SHE SHALL APPROVE THE APPLICATION. IF THE ASSESSOR DETER-
MINES THAT A PARCEL IS NOT ENTITLED TO A CO-STAR ASSESSMENT, HE OR SHE
SHALL, NOT LATER THAN TEN DAYS PRIOR TO THE DATE FOR HEARING COMPLAINTS
IN RELATION TO ASSESSMENTS, MAIL TO THE APPLICANT A NOTICE OF DENIAL OF
THAT APPLICATION FOR THE CO-STAR ASSESSMENT FOR THAT YEAR; EXCEPT IN A
S. 4963 4
CITY WITH A POPULATION OF ONE MILLION OR MORE INHABITANTS, SUCH NOTICE
SHALL BE MAILED NOT LATER THAN THIRTY DAYS PRIOR TO THE FINAL DATE FOR
FILING AN ASSESSMENT APPEAL. THE NOTICE OF DENIAL SHALL SPECIFY EACH
REASON FOR SUCH DENIAL AND SHALL BE SENT ON A FORM PRESCRIBED BY THE
STATE BOARD. FAILURE TO MAIL ANY SUCH NOTICE OF DENIAL OR THE FAILURE
OF ANY PERSON TO RECEIVE SUCH NOTICE SHALL NOT PREVENT THE LEVY,
COLLECTION AND ENFORCEMENT OF THE TAXES ON PROPERTY OWNED BY SUCH
PERSON.
(C) CONFIDENTIALITY. ANY INFORMATION OR DOCUMENTATION SUBMITTED WITH
THE APPLICATION TO VERIFY THAT THE APPLICANT HAS CLAIMED THE AGRICUL-
TURAL PROPERTY TAX CREDIT AUTHORIZED BY SUBSECTION (N) OF SECTION SIX
HUNDRED SIX OF THE TAX LAW, COMMONLY KNOWN AS THE FARMERS' SCHOOL TAX
CREDIT, SHALL BE DEEMED CONFIDENTIAL, AND THE ASSESSOR, ANY MUNICIPAL
OFFICER OR MUNICIPAL EMPLOYEES ARE PROHIBITED FROM DISCLOSING ANY SUCH
INFORMATION, EXCEPT FOR ANY DISCLOSURE NECESSARY IN THE PERFORMANCE OF
THEIR OFFICIAL DUTIES. ANY UNAUTHORIZED DISCLOSURE OF SUCH INFORMATION
SHALL BE DEEMED A VIOLATION OF SECTION EIGHT HUNDRED FIVE-A OF THE
GENERAL MUNICIPAL LAW.
6. ENTRY ON ASSESSMENT ROLL; EFFECT. EACH PARCEL WHICH IS ELIGIBLE FOR
A CO-STAR ASSESSMENT SHALL BE IDENTIFIED AS SUCH BY THE ASSESSOR ON THE
ASSESSMENT ROLL, PROVIDED, HOWEVER, THAT A CO-STAR ASSESSMENT SHALL NOT
AFFECT THE TOTAL OR TAXABLE ASSESSED VALUE OF ANY PARCEL FOR ANY
PURPOSE, AND SHALL NOT BE CONSIDERED WHEN DETERMINING THE TAX RATE OF
ANY COUNTY OR FOR ANY PURPOSE OTHER THAN DETERMINING THE REBATE TO WHICH
THE OWNER-APPLICANT OR OWNER-APPLICANTS ARE ENTITLED UNDER SECTION ONE
HUNDRED SEVENTY-SEVEN-A OF THE TAX LAW.
7. PAYMENT OF CO-STAR REBATES. THE COMMISSIONER OF TAXATION AND
FINANCE SHALL PAY CO-STAR REBATES IN THE MANNER PROVIDED BY SECTION ONE
HUNDRED SEVENTY-SEVEN-A OF THE TAX LAW.
8. FAILURE TO PAY COUNTY TAXES. IF THE COUNTY TAXES ON AN ELIGIBLE
PARCEL ARE NOT PAID IN FULL DURING THE APPLICABLE COUNTY FISCAL YEAR,
THE OWNER-APPLICANT OR OWNER-APPLICANTS SHALL BE SUBJECT TO THE CONSE-
QUENCES SPECIFIED IN SUBDIVISION SIX OF SECTION ONE HUNDRED SEVENTY-SEV-
EN-A OF THE TAX LAW, IN ADDITION TO SUCH OTHER CONSEQUENCES AS MAY BE
PROVIDED BY LAW.
9. EXCEPTIONS. (A) COOPERATIVE APARTMENT UNITS AND MOBILE HOMES. WHEN
A STAR EXEMPTION IS GRANTED PURSUANT TO PARAGRAPH (K) OF SUBDIVISION TWO
OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE IN RELATION TO A COOP-
ERATIVE APARTMENT UNIT, OR PURSUANT TO PARAGRAPH (L) OF SUCH SUBDIVISION
IN RELATION TO A MOBILE HOME WHICH IS SEPARATELY OWNED FROM BUT ASSESSED
WITH THE LAND ON WHICH IT IS LOCATED, AND SUCH COOPERATIVE APARTMENT
UNIT OR MOBILE HOME IS ALSO ELIGIBLE FOR A CO-STAR ASSESSMENT PURSUANT
TO THIS SECTION, THE CO-STAR REBATE SHALL BE PAID DIRECTLY TO THE QUALI-
FIED OWNER-APPLICANT OR OWNER-APPLICANTS NOTWITHSTANDING THE FACT THAT
THE STAR EXEMPTION APPLIES TO THE PARCEL ITSELF. THE ASSESSOR SHALL
PREPARE A LIST OR DATA FILE IDENTIFYING SUCH OWNER-APPLICANT OR
OWNER-APPLICANTS, THEIR MAILING ADDRESSES, AND THE TAXABLE ASSESSED
VALUE FOR COUNTY PURPOSES ATTRIBUTABLE TO THEIR RESPECTIVE COOPERATIVE
APARTMENT UNITS OR MOBILE HOMES, AND SHALL SUBMIT THE SAME TO THE STATE
BOARD WITHIN THIRTY DAYS AFTER THE COMPLETION OF THE FINAL ASSESSMENT
ROLL. SUCH LIST OR DATA FILE SHALL BE PREPARED IN SUCH FORM AND MANNER
AS MAY BE PRESCRIBED BY THE STATE BOARD OF REAL PROPERTY SERVICES IN
CONSULTATION WITH THE DEPARTMENT OF TAXATION AND FINANCE.
(B) COUNTIES IN CERTAIN CITIES. IN THE CASE OF A COUNTY LOCATED WHOLLY
WITHIN A CITY WITH A POPULATION OF ONE MILLION OR MORE INHABITANTS, THE
CO-STAR ASSESSMENT ASSOCIATED WITH EACH ELIGIBLE PARCEL SHALL BE EQUAL
S. 4963 5
TO FIFTY PERCENT OF THE EXEMPT AMOUNT DETERMINED FOR PURPOSES OF THE
BASIC STAR EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE OF
THIS TITLE FOR SUCH CITY AFTER THE ADJUSTMENT REQUIRED BY PARAGRAPH (J)
OF SUBDIVISION TWO OF SUCH SECTION.
10. CORRECTION OF AN INCORRECT ENTRY. AN INCORRECT ENTRY ON AN
ASSESSMENT ROLL OF A CO-STAR ASSESSMENT MAY BE CORRECTED IN THE MANNER
PROVIDED BY LAW FOR THE CORRECTION OF AN INCORRECT ENTRY OF THE STAR
EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE.
A DENIAL OF A CO-STAR ASSESSMENT SHALL BE SUBJECT TO ADMINISTRATIVE AND
JUDICIAL REVIEW IN THE MANNER PROVIDED BY LAW FOR THE REVIEW OF ASSESS-
MENTS.
11. INCONSISTENT LAWS SUPERSEDED. THE PROVISIONS OF THIS SECTION SHALL
APPLY TO ALL ASSESSING UNITS, EXCLUDING VILLAGE ASSESSING UNITS AND
CITIES WITHIN A COUNTY ASSESSING UNIT, AND TO ALL COUNTIES, NOTWITH-
STANDING ANY PROVISION OF LAW TO THE CONTRARY.
S 2. The tax law is amended by adding a new section 177-a to read as
follows:
S 177-A. CO-STAR TAX REBATES. 1. PAYMENT OF REBATES. THE COMMISSIONER
SHALL PAY CO-STAR TAX REBATES, AS PROVIDED IN SECTION FOUR HUNDRED TWEN-
TY-FIVE-B AND SECTION FOUR HUNDRED TWENTY-FIVE-C OF THE REAL PROPERTY
TAX LAW, TO AUTHORIZED PAYEES AS DEFINED IN THIS SECTION. THE AMOUNT OF
EACH SUCH REBATE SHALL EQUAL THE CO-STAR ASSESSMENT ASSOCIATED WITH THE
PARCEL IN QUESTION MULTIPLIED BY THE APPLICABLE COUNTY TAX RATE. SUCH
PAYMENTS SHALL BE MADE AS PROMPTLY AS POSSIBLE FOLLOWING RECEIPT OF THE
PAYEE IDENTIFICATION AND OTHER INFORMATION SPECIFIED IN THIS SECTION,
SUBJECT TO APPROPRIATION BY THE STATE LEGISLATURE. THE COMMISSIONER AND
THE EXECUTIVE DIRECTOR OF THE STATE OFFICE OF REAL PROPERTY SERVICES
SHALL JOINTLY DESIGN, DEVELOP AND IMPLEMENT A PROCESS TO REVIEW THE
QUALITY AND INTEGRITY OF THE CO-STAR INFORMATION IN THEIR POSSESSION.
THE COMMISSIONER AND SUCH EXECUTIVE DIRECTOR MAY ENTER INTO A COOPER-
ATIVE AGREEMENT TO ESTABLISH THE REVIEW PROCESS.
2. AUTHORIZED PAYEES; MAILING ADDRESSES. (A) FOR EACH ELIGIBLE PROPER-
TY, THE CO-STAR REBATE SHALL BE PAID TO THE QUALIFIED OWNER-APPLICANT OR
OWNER-APPLICANTS AS DEFINED HEREIN, OR HIS, HER OR THEIR PAYMENT DESIG-
NEE OR DESIGNEES, IF ANY. IN THE CASE OF CO-STAR ASSESSMENTS GRANTED
PURSUANT TO SECTION FOUR HUNDRED TWENTY-FIVE-B OF THE REAL PROPERTY TAX
LAW, THE QUALIFIED OWNER-APPLICANT OR OWNER-APPLICANTS SHALL BE THE
SENIOR CITIZEN OR CITIZENS WHO APPLIED FOR, AND WERE FOUND TO SATISFY
THE REQUIREMENTS OF, THE ENHANCED STAR EXEMPTION AUTHORIZED BY SECTION
FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX LAW. IN THE CASE OF
CO-STAR ASSESSMENTS GRANTED PURSUANT TO SECTION FOUR HUNDRED
TWENTY-FIVE-C OF THE REAL PROPERTY TAX LAW, THE QUALIFIED OWNER-APPLI-
CANT OR OWNER-APPLICANTS SHALL BE THE ELIGIBLE FARMER OR FARMERS WHO
APPLIED FOR, AND WERE FOUND TO SATISFY THE REQUIREMENTS OF, THE CO-STAR
ASSESSMENT AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE-C OF THE REAL
PROPERTY TAX LAW.
(B) THE CO-STAR REBATE SHALL BE MAILED TO THE MAILING ADDRESS PROVIDED
EITHER ON THE APPLICATION FORM FOR THE ENHANCED STAR EXEMPTION SUBMITTED
PURSUANT TO SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX
LAW, OR ON THE CO-STAR APPLICATION FORM SUBMITTED PURSUANT TO SECTION
FOUR HUNDRED TWENTY-FIVE-C OF THE REAL PROPERTY TAX LAW, AS THE CASE MAY
BE, OR AS OTHERWISE RELIABLY OBTAINED BY THE DEPARTMENT.
3. REPORTING OF DATA TO DEPARTMENT. (A) WHEN DEVELOPING OR MAINTAINING
ITS DATA BASE FOR PURPOSES OF ADMINISTERING ITS RESPONSIBILITIES UNDER
THIS SECTION, THE DEPARTMENT SHALL UTILIZE TO THE MAXIMUM EXTENT POSSI-
BLE DATA EXTRACTED FROM THE ASSESSMENT ROLL DATA FILES SUBMITTED TO THE
S. 4963 6
STATE BOARD OF REAL PROPERTY SERVICES PURSUANT TO ARTICLE FIFTEEN-C OF
THE REAL PROPERTY TAX LAW. ON OR BEFORE NOVEMBER FIRST OF EACH YEAR,
SUCH STATE BOARD SHALL ASCERTAIN FROM SUCH DATA FILES, AND SHALL FORWARD
TO THE DEPARTMENT, THE IDENTIFICATION NUMBERS OF THE PARCELS DESIGNATED
THEREON AS ELIGIBLE FOR CO-STAR ASSESSMENTS, THE NAMES OF THE OWNERS OF
EACH SUCH PARCEL AS APPEARING THEREON, THE TAXABLE ASSESSED VALUE FOR
COUNTY PURPOSES OF EACH SUCH PARCEL AS APPEARING THEREON, AND THE
ASSESSING UNIT IN WHICH EACH SUCH PARCEL IS LOCATED. CONCURRENTLY THERE-
WITH, SUCH STATE BOARD SHALL ALSO PROVIDE TO THE DEPARTMENT THE MAXIMUM
ALLOWABLE CO-STAR ASSESSMENTS APPLICABLE TO EACH ASSESSING UNIT.
(B) FOR PURPOSES OF ADMINISTERING ITS RESPONSIBILITIES UNDER THIS
SECTION IN RELATION TO COOPERATIVE APARTMENT UNITS AND MOBILE HOMES, THE
DEPARTMENT SHALL ALSO UTILIZE DATA EXTRACTED FROM THE LISTS AND DATA
FILES SUBMITTED TO SUCH STATE BOARD BY ASSESSORS PURSUANT TO PARAGRAPH
(A) OF SUBDIVISION SIX OF SECTION FOUR HUNDRED TWENTY-FIVE-B OF THE REAL
PROPERTY TAX LAW AND PARAGRAPH (A) OF SUBDIVISION NINE OF SECTION FOUR
HUNDRED TWENTY-FIVE-C OF THE REAL PROPERTY TAX LAW. ON OR BEFORE NOVEM-
BER FIRST OF EACH YEAR, SUCH STATE BOARD SHALL ASCERTAIN FROM SUCH LISTS
AND DATA FILES, AND SHALL FORWARD TO THE DEPARTMENT, THE NAMES AND
ADDRESSES OF THE OWNER-APPLICANTS AS SHOWN THEREON, THEIR MAILING
ADDRESSES AS SHOWN THEREON, THE TAXABLE ASSESSED VALUE FOR COUNTY
PURPOSES ATTRIBUTABLE TO THEIR RESPECTIVE COOPERATIVE APARTMENT UNITS OR
MOBILE HOMES, AND THE ASSESSING UNIT IN WHICH EACH SUCH COOPERATIVE
APARTMENT UNIT OR MOBILE HOME IS LOCATED.
(C) THE COUNTY TREASURER OF EACH COUNTY SHALL CERTIFY TO THE COMMIS-
SIONER, NO LATER THAN THE THIRTY-FIRST DAY OF JANUARY OF EACH COUNTY
FISCAL YEAR, THE COUNTY TAX RATES APPLICABLE TO EACH CITY AND TOWN WITH-
IN THE COUNTY FOR THAT FISCAL YEAR. IN THE CASE OF A COUNTY LOCATED
WHOLLY WITHIN A CITY WITH A POPULATION OF ONE MILLION OR MORE INHABIT-
ANTS, THE COMMISSIONER OF FINANCE OF SUCH CITY SHALL MAKE SUCH CERTIF-
ICATION; PROVIDED THAT THE TAX RATE TO BE PROVIDED THEREUNDER, AND USED
TO COMPUTE CO-STAR REBATES PURSUANT TO THIS SECTION, SHALL BE A COMPOS-
ITE OF THE TAX RATES FOR BOTH CITY AND SCHOOL DISTRICT PURPOSES.
(D) IN ADDITION TO RECEIVING DATA PURSUANT TO PARAGRAPHS (A), (B) AND
(C) OF THIS SUBDIVISION, THE DEPARTMENT MAY ENTER INTO AGREEMENTS WITH
SUCH STATE BOARD, WITH LOCAL ASSESSORS, WITH COUNTY TREASURERS, OR WITH
SOME OR ALL OF SUCH PARTIES, FOR THE REPORTING TO THE DEPARTMENT OF SUCH
OTHER DATA AS MAY BE REQUIRED FOR ITS ADMINISTRATION OF THE CO-STAR TAX
REBATE PROGRAM. NOTHING CONTAINED IN THIS SECTION SHALL BE CONSTRUED TO
PRECLUDE THE DEPARTMENT FROM COLLECTING DIRECTLY FROM PUTATIVE PAYEES
SUCH DATA AS IT SHALL DEEM APPROPRIATE.
(E) INFORMATION PROVIDED TO OR PREPARED BY THE DEPARTMENT PURSUANT TO
THIS SECTION SHALL NOT BE USED FOR ANY PURPOSE OTHER THAN ADMINISTRATION
OF THE CO-STAR PROGRAM, AND SUCH INFORMATION SHALL NOT BE REDISCLOSED
OTHER THAN FOR THE PURPOSE OF ADMINISTERING SUCH PROGRAM NOR SHALL THE
PROVISIONS OF ARTICLE SIX OF THE PUBLIC OFFICERS LAW APPLY TO ANY SUCH
INFORMATION.
4. CONSTRUCTION OR INTERPRETATION OF CERTAIN PROVISIONS OR TERMS. WHEN
THE PROPER PAYMENT OF A TAX REBATE UNDER THIS SECTION DEPENDS UPON
CONSTRUCTION OF THE MEANING OF THE PROVISIONS OF SECTION FOUR HUNDRED
TWENTY-FIVE-B OR FOUR HUNDRED TWENTY-FIVE-C OF THE REAL PROPERTY TAX LAW
(AND ANY RELATED PROVISIONS OF SUCH LAW) OR INTERPRETATION OF THE TERMS
CONTAINED THEREIN, IT SHALL BE THE RESPONSIBILITY OF THE STATE BOARD OF
REAL PROPERTY SERVICES TO PROVIDE TO THE DEPARTMENT THE CONSTRUCTION OR
INTERPRETATION OF ANY SUCH PROVISIONS OR TERMS.
S. 4963 7
5. LIMITATIONS. PAYMENT OF A REBATE UPON THE INFORMATION PROVIDED TO
IT, OR DENIAL OF OR FAILURE TO PAY A REBATE BASED ON SUCH INFORMATION,
SHALL RELIEVE THE COMMISSIONER AND THE DEPARTMENT FROM ALL LIABILITY TO
ANY OWNER OF THE PROPERTY, OR THE ESTATE, TRUST, ASSIGNS, SUCCESSORS,
HEIRS OR REPRESENTATIVES OF ANY SUCH OWNER, OR ANY OTHER PERSON, WITH
RESPECT TO SUCH PAYMENT, AND SUCH PERSONS SHALL HAVE NO RIGHT TO
COMMENCE A COURT ACTION OR PROCEEDING OR TO ANY OTHER LEGAL RECOURSE
AGAINST THE STATE, THE COMMISSIONER, THE DEPARTMENT, OR ANY OFFICER OR
EMPLOYEE OF STATE OR LOCAL GOVERNMENT INVOLVED IN THE ADMINISTRATION OF
THIS PROGRAM, TO RECOVER SUCH PAYMENT.
6. FAILURE TO PAY COUNTY TAXES. (A) AFTER THE CONCLUSION OF EACH COUN-
TY FISCAL YEAR, THE COUNTY TREASURER OF EACH COUNTY SHALL SUBMIT TO THE
COMMISSIONER A LIST IDENTIFYING ALL PARCELS WITH RESPECT TO WHICH THE
COUNTY TAXES FOR THAT FISCAL YEAR REMAINED UNPAID AS OF THE END OF THAT
FISCAL YEAR. IN THE CASE OF A COUNTY LOCATED WHOLLY WITHIN A CITY WITH A
POPULATION OF ONE MILLION OR MORE INHABITANTS, SUCH LIST SHALL BE
SUBMITTED BY THE COMMISSIONER OF FINANCE OF SUCH CITY AND SHALL IDENTIFY
ALL PARCELS WITH RESPECT TO WHICH THE CITY TAXES FOR THAT FISCAL YEAR
REMAINED UNPAID AS OF THE END OF THAT FISCAL YEAR. SUCH LIST SHALL BE
SUBMITTED TO THE COMMISSIONER WHEN SUBMITTING THE REPORT DESCRIBED IN
PARAGRAPH (C) OF SUBDIVISION THREE OF THIS SECTION.
(B) UPON RECEIVING SUCH A LIST, THE COMMISSIONER SHALL WITHHOLD ANY
FUTURE CO-STAR REBATE PAYMENTS TO THE OWNER-APPLICANTS IN RELATION TO
ANY PARCELS ON THE LIST UNTIL RECEIVING CONFIRMATION THAT ALL OUTSTAND-
ING COUNTY TAXES ON THE PARCEL IN QUESTION HAVE BEEN PAID IN FULL. IT
SHALL BE THE RESPONSIBILITY OF THE OWNER-APPLICANT TO OBTAIN SUCH
CONFIRMATION IN WRITING FROM THE COUNTY TREASURER, AND TO PROVIDE THE
SAME TO THE DEPARTMENT IN SUCH MANNER AS THE COMMISSIONER MAY PRESCRIBE.
AFTER RECEIVING SUCH CONFIRMATION, ANY WITHHELD REBATES FOR WHICH THE
OWNER-APPLICANT IS ELIGIBLE AND HAS TIMELY APPLIED SHALL BE RELEASED AND
FUTURE REBATE PAYMENTS MAY BE MADE, SUBJECT TO CONTINUED ELIGIBILITY AND
CONTINUOUS PAYMENT OF FUTURE COUNTY TAXES. NO INTEREST SHALL BE PAID OR
PAYABLE ON ANY WITHHELD REBATES THAT ARE SO RELEASED. THE COMMISSIONER
MAY SCHEDULE THE PROCESSING OF REQUESTS FOR THE RELEASE OF WITHHELD
REBATES SO AS TO ALLOW PAYMENTS TO BE COLLECTIVELY AUTHORIZED FOR THIS
PURPOSE NO MORE FREQUENTLY THAN TWICE PER CALENDAR YEAR.
(C) IF SUCH CONFIRMATION IS NOT RECEIVED WITHIN A TIME PERIOD TO BE
DETERMINED BY THE COMMISSIONER, THE COMMISSIONER MAY REVOKE THE CO-STAR
REBATE FOR THE COUNTY FISCAL YEAR IDENTIFIED IN PARAGRAPH (A) OF THIS
SUBDIVISION AND RECAPTURE THE APPLICABLE AMOUNT IN THE MANNER PRESCRIBED
BY SUBDIVISION SEVEN OF THIS SECTION.
7. ERRONEOUS REBATES; REPLACEMENT CHECKS. THE COMMISSIONER MAY, IN HIS
OR HER DISCRETION, SEEK TO RECOVER ANY ERRONEOUS REBATE BY NOTIFYING THE
PAYEE OF THE AMOUNT THEREOF. IF SUCH ERRONEOUS REBATE IS NOT RETURNED
WITHIN THIRTY DAYS, THE COMMISSIONER IS AUTHORIZED TO TREAT THE ERRONE-
OUS REBATE AS AN ERRONEOUS REFUND OF INCOME TAX PURSUANT TO THE
PROVISIONS OF PARAGRAPH FIVE OF SUBSECTION (C) OF SECTION SIX HUNDRED
EIGHTY-THREE OF THIS CHAPTER AND SUCH AMOUNTS, WHEN COLLECTED, SHALL BE
DEPOSITED AS PROVIDED IN SUBDIVISION ONE OF SECTION ONE HUNDRED SEVEN-
TY-ONE-A OF THIS ARTICLE, AS IF SUCH AMOUNTS WERE TAXES COLLECTED UNDER
AN ARTICLE OF THIS CHAPTER REFERRED TO IN SUCH SUBDIVISION. WHERE THE
COMMISSIONER FINDS THAT AN ORIGINAL REBATE CHECK HAS BEEN MISDIRECTED
FOR REASONS BEYOND THE CONTROL OF THE AUTHORIZED PAYEE, HE OR SHE MAY
ISSUE A NEW REBATE CHECK TO THE AUTHORIZED PAYEE.
8. REGULATIONS. THE COMMISSIONER SHALL BE AUTHORIZED TO MAKE SUCH
RULES AND REGULATIONS AS MAY BE DEEMED NECESSARY FOR THE PERFORMANCE OF
S. 4963 8
HIS OR HER DUTIES UNDER THIS SECTION, INCLUDING BUT NOT LIMITED TO RULES
AND REGULATIONS RELATING TO STANDARDS AND PROCEDURES FOR FURNISHING DATA
TO THE DEPARTMENT.
S 3. Processing of Co-STAR assessments for senior citizens on the
assessment roll. (a) Notwithstanding the provisions of section 425-b of
the real property tax law, as added by section one of this act, parcels
which are eligible for Co-STAR assessments pursuant to such section
shall not be designated as such on the 2010 assessment roll. In lieu
thereof, upon receipt of the 2010 assessment roll data file submitted to
it pursuant to section 1590 of the real property tax law, the state
board of real property services shall identify the parcels thereon which
are receiving the enhanced STAR exemption pursuant to section 425 of the
real property tax law, shall ascertain the taxable assessed value for
county purposes of each such parcel, and shall forward such information
to the department of taxation and finance, together with the maximum
allowable Co-STAR assessments for each assessing unit.
(b) Notwithstanding the provisions of section 177-a of the tax law, as
added by section two of this act, for purposes of issuing rebates of
county taxes for the county fiscal year beginning in 2011, the depart-
ment of taxation and finance may presume that the qualified owner-appli-
cant or owner-applicants were the property owner or owners as of the
applicable taxable status date, as shown on the assessment roll data
file filed with the state board of real property services pursuant to
article 15-C of the real property tax law, and may further presume that
the appropriate mailing addresses are the owners' addresses shown there-
on.
(c) When property which is eligible for a Co-STAR assessment pursuant
to this section constitutes a cooperative apartment unit or a mobile
home which is subject to the provisions of paragraph (a) of subdivision
6 of section 425-b of the real property tax law, as added by section one
of this act, the assessor shall not be required to file the list or data
file required by such paragraph until the one hundred twentieth day
after the effective date of this act, notwithstanding any provision in
such subdivision to the contrary.
S 3-a. Processing of Co-STAR assessments for farmers assessment roll.
(a) Application period for 2011. Notwithstanding any provision of law
to the contrary, eligible farmers may submit applications for Co-STAR
assessments pursuant to section 425-c of the real property tax law, as
added by section one of this act, on the 2011 assessment roll until the
ninetieth day after the effective date of this act. Each assessor is
hereby authorized and directed to review and grant such applications as
appropriate no later than the one hundred twentieth day after the effec-
tive date of this act. Provided, however, that in lieu of making entries
directly on the 2011 assessment roll, the assessor shall prepare a sepa-
rate list or data file identifying the eligible parcels in such form and
manner as may be prescribed by the state board of real property services
in consultation with the department of taxation and finance. No later
than the one hundred twentieth day after the effective date of this act,
the assessor shall forward such list or data file to the state board,
which shall forward the same to the department of taxation and finance,
together with the maximum allowable Co-STAR assessment for each assess-
ing unit.
(b) Notice and review of denial for 2011. If an assessor should
determine that a Co-STAR application submitted pursuant to this section
should be denied, he or she shall so notify the applicant by certified
mail, return receipt requested, no later than the one hundred twentieth
S. 4963 9
day after the effective date of this act. No later than 10 days after
the mailing of such notice, the applicant may file a written complaint
with the assessor. The provisions of section 553 of the real property
tax law shall apply to the extent practicable to the review of such a
complaint.
(c) For 2012 notwithstanding the provisions of section 177-a of the
tax law, as added by section two of this act, for purposes of issuing
rebates of county taxes for the county fiscal year beginning in 2012,
the department of taxation and finance may presume that the qualified
owner-applicant or owner-applicants were the property owner or owners as
of the applicable taxable status date, as shown on the assessment roll
data file filed with the state board of real property services pursuant
to article 15-C of the real property tax law, or on the list or data
file forwarded to the state board pursuant to subdivision (a) of this
section, and may further presume that the appropriate mailing addresses
are the owners' addresses shown thereon.
(d) When property which is eligible for a Co-STAR assessment pursuant
to this section constitutes a cooperative apartment unit or a mobile
home which is subject to the provisions of paragraph (a) of subdivision
9 of section 425-c of the real property tax law, as added by section one
of this act, the assessor shall not be required to file the list or data
file required by such paragraph until the one hundred twentieth day
after the effective date of this act, notwithstanding any provision in
such subdivision to the contrary.
S 4. Subsection (e) of section 1310 of the tax law, as added by chap-
ter 481 of the laws of 1997, is relettered subsection (g) and a new
subsection (h) is added to read as follows:
(H) CITY CO-STAR CREDIT. (1) FOR TAXABLE YEARS BEGINNING AFTER TWO
THOUSAND ELEVEN, A CITY CO-STAR CREDIT SHALL BE ALLOWED FOR TAXPAYERS
WHO HAVE ATTAINED THE AGE OF SIXTY-FIVE ON OR BEFORE THE CLOSE OF THE
TAXABLE YEAR. THE CREDIT SHALL BE ALLOWED AGAINST THE TAXES AUTHORIZED
BY THIS ARTICLE REDUCED BY THE CREDITS PERMITTED BY THIS ARTICLE. IF THE
CREDIT EXCEEDS THE TAX AS SO REDUCED, THE TAXPAYER MAY RECEIVE, AND THE
COMPTROLLER, SUBJECT TO A CERTIFICATE OF THE COMMISSIONER, SHALL PAY AS
AN OVERPAYMENT, WITHOUT INTEREST, THE AMOUNT OF SUCH EXCESS. FOR
PURPOSES OF THIS SUBSECTION, NO CREDIT SHALL BE GRANTED TO AN INDIVIDUAL
WITH RESPECT TO WHOM A DEDUCTION UNDER SUBSECTION (C) OF SECTION ONE
HUNDRED FIFTY-ONE OF THE INTERNAL REVENUE CODE IS ALLOWABLE TO ANOTHER
TAXPAYER FOR THE TAXABLE YEAR.
(2) THE CREDIT SHALL BE DETERMINED UNDER THIS PARAGRAPH.
(A) MARRIED INDIVIDUALS FILING JOINT RETURNS AND SURVIVING SPOUSES. IN
THE CASE OF A HUSBAND AND WIFE WHO MAKE A SINGLE RETURN JOINTLY AND OF A
SURVIVING SPOUSE:
FOR TAXABLE YEARS TWO THOUSAND ELEVEN AND AFTER THE CREDIT SHALL BE
ONE HUNDRED TWENTY DOLLARS
(B) ALL OTHERS. IN THE CASE OF AN UNMARRIED INDIVIDUAL, A HEAD OF A
HOUSEHOLD OR A MARRIED INDIVIDUAL FILING A SEPARATE RETURN:
FOR TAXABLE YEARS TWO THOUSAND ELEVEN AND AFTER THE CREDIT SHALL BE
SIXTY DOLLARS
S 5. Subdivision (c) of section 11-1706 of the administrative code of
the city of New York, as added by chapter 481 of the laws of 1997, is
relettered subdivision (f) and a new subdivision (g) is added to read as
follows:
(G) CITY CO-STAR CREDIT. (1) FOR TAXABLE YEARS BEGINNING AFTER TWO
THOUSAND ELEVEN, A CITY CO-STAR CREDIT SHALL BE ALLOWED FOR TAXPAYERS
WHO HAVE ATTAINED THE AGE OF SIXTY-FIVE ON OR BEFORE THE CLOSE OF THE
S. 4963 10
TAXABLE YEAR. THE CREDIT SHALL BE ALLOWED AGAINST THE TAXES IMPOSED BY
THIS CHAPTER REDUCED BY THE CREDITS PERMITTED BY THIS CHAPTER. IF THE
CREDIT EXCEEDS THE TAX AS SO REDUCED, THE TAXPAYER MAY RECEIVE, AND THE
STATE COMPTROLLER, SUBJECT TO A CERTIFICATE OF THE STATE COMMISSIONER OF
TAXATION AND FINANCE, SHALL PAY AS AN OVERPAYMENT, WITHOUT INTEREST, THE
AMOUNT OF SUCH EXCESS. FOR PURPOSES OF THIS SUBDIVISION, NO CREDIT SHALL
BE GRANTED TO AN INDIVIDUAL WITH RESPECT TO WHOM A DEDUCTION UNDER
SUBSECTION (C) OF SECTION ONE HUNDRED FIFTY-ONE OF THE INTERNAL REVENUE
CODE IS ALLOWABLE TO ANOTHER TAXPAYER FOR THE TAXABLE YEAR.
(2) THE CREDIT SHALL BE DETERMINED UNDER THIS PARAGRAPH.
(A) MARRIED INDIVIDUALS FILING JOINT RETURNS AND SURVIVING SPOUSES. IN
THE CASE OF A HUSBAND AND WIFE WHO MAKE A SINGLE RETURN JOINTLY AND OF A
SURVIVING SPOUSE:
FOR TAXABLE YEARS TWO THOUSAND ELEVEN AND AFTER THE CREDIT SHALL BE
ONE HUNDRED TWENTY DOLLARS
(B) ALL OTHERS. IN THE CASE OF AN UNMARRIED INDIVIDUAL, A HEAD OF A
HOUSEHOLD OR A MARRIED INDIVIDUAL FILING A SEPARATE RETURN:
FOR TAXABLE YEARS TWO THOUSAND ELEVEN AND AFTER THE CREDIT SHALL BE
SIXTY DOLLARS
S 6. The state finance law is amended by adding a new section 97-kkkk
to read as follows:
S 97-KKKK. CO-STAR FUND. 1. THERE IS HEREBY ESTABLISHED IN THE SOLE
CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE A SPECIAL FUND TO BE
KNOWN AS THE CO-STAR FUND.
2. SUCH FUND SHALL CONSIST OF ALL MONIES CREDITED OR TRANSFERRED THER-
ETO FROM THE GENERAL FUND OR FROM ANY OTHER FUND OR SOURCES PURSUANT TO
LAW.
3. THE MONIES OF THE FUND SHALL BE AVAILABLE FOR PAYMENT OF CO-STAR
REBATES AUTHORIZED BY SECTION ONE HUNDRED SEVENTY-SEVEN-A OF THE TAX
LAW, AND NOTWITHSTANDING ANY OTHER PROVISION OF LAW, SHALL BE PAID OUT
ON CHECKS ISSUED AND SIGNED SOLELY BY THE COMMISSIONER OF TAXATION AND
FINANCE.
S 7. This act shall take effect immediately, provided, however:
(a) Section one of this act shall apply to assessment rolls filed in
2012 and thereafter; and
(b) Section two of this act shall apply to county fiscal years begin-
ning in 2013 and thereafter.