NY State Senate Bill 2011-S2998

Senate Bill S2998

2011-2012 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 Local Government 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 04, 2012	referred to local government returned to senate died in assembly
Jun 20, 2011	referred to real property taxation delivered to assembly passed senate ordered to third reading cal.1379 committee discharged and committed to rules
Feb 04, 2011	referred to local government

Votes

- Jun 20, 2011 - Floor Vote
  S2998
  
  61
  
  Aye
  
  1
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 20, 2011
      
      aye (61)
      
      Adams
      
      Addabbo Jr.
      
      Alesi
      
      Avella
      
      Ball
      
      Bonacic
      
      Breslin
      
      Carlucci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Duane
      
      Espaillat
      
      Farley
      
      Flanagan
      
      Fuschillo
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Grisanti
      
      Hannon
      
      Hassell-Thompson
      
      Huntley
      
      Johnson
      
      Kennedy
      
      Klein
      
      Kruger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Libous
      
      Little
      
      Marcellino
      
      Martins
      
      Maziarz
      
      McDonald
      
      Montgomery
      
      Nozzolio
      
      O'Mara
      
      Oppenheimer
      
      Parker
      
      Peralta
      
      Perkins
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Saland
      
      Sampson
      
      Savino
      
      Serrano
      
      Seward
      
      Skelos
      
      Smith
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Valesky
      
      Young
      
      Zeldin
      
      nay (1)
      
      Krueger
  Jun 20, 2011 - Rules Committee Vote
  S2998
  
  18
  
  Aye
  
  2
  
  Nay
  
  4
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jun 20, 2011
      
      aye (18)
      
      Alesi
      
      Dilan
      
      Farley
      
      Hannon
      
      Hassell-Thompson
      
      Johnson
      
      LaValle
      
      Larkin
      
      Libous
      
      Marcellino
      
      Maziarz
      
      Nozzolio
      
      Perkins
      
      Saland
      
      Sampson
      
      Seward
      
      Skelos
      
      Stewart-Cousins
      
      nay (2)
      
      Krueger
      
      Parker
      
      aye wr (4)
      
      Breslin
      
      Duane
      
      Montgomery
      
      Smith

co-Sponsors

View additional co-sponsors

2011-S2998 (ACTIVE) - Details

See Assembly Version of this Bill:: A3943
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §431, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2051, A3139
2013-2014: S1767, A1212
2015-2016: S1480, A1472
2017-2018: S3195, A2533
2019-2020: S3769, A3389
2021-2022: S9547, A7160

2011-S2998 (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.

2011-S2998 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S2998

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:

2009-10: S.2051; 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.

2011-S2998 (ACTIVE) - Bill Text download pdf

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

                                  2998

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 4, 2011
                               ___________

Introduced  by  Sens.  LAVALLE, FUSCHILLO, JOHNSON, LARKIN, RANZENHOFER,
  SEWARD -- 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 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.
                                                           LBD07490-01-1

S. 2998                             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
COMMISSIONER OF TAXATION AND FINANCE, 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 REGU-
LATIONS OF THE COMMISSIONER  OF  EDUCATION,  IN  CONSULTATION  WITH  THE
COMMISSIONER  OF  TAXATION AND FINANCE.   A CLAIM FOR SUCH REIMBURSEMENT
SHALL BE MADE BY SUCH SCHOOL DISTRICT IN A MANNER AND FORM PRESCRIBED BY
THE COMMISSIONER OF EDUCATION.
  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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