Senate Bill S2167

2013-2014 Legislative Session

Permits senior citizens whose spouses are deceased to substitute a more recent income for purposes of determining eligibility for the enhanced STAR exemption

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Finance 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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2013-S2167 (ACTIVE) - Details

See Assembly Version of this Bill:
A7129
Current Committee:
Senate Finance
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง425, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S1602, A7520
2011-2012: S658, A4264

2013-S2167 (ACTIVE) - Summary

Permits senior citizens whose spouses are deceased to substitute a more recent income for purposes of determing eligibility for the enhanced school tax relief (STAR) exemption.

2013-S2167 (ACTIVE) - Sponsor Memo

2013-S2167 (ACTIVE) - Bill Text download pdf 

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

                                  2167

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by  Sens.  VALESKY,  RANZENHOFER,  SEWARD  -- 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 permitting
  senior citizens whose spouses are deceased to substitute a more recent
  year's income for purposes of determining eligibility for the enhanced
  exemption for school tax relief

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

  Section  1.  Subparagraph  (i)  of  paragraph  (b) of subdivision 4 of
section 425 of the real property tax law is  amended  by  adding  a  new
clause (C-1) to read as follows:
  (C-1)  NOTWITHSTANDING  THE  PROVISIONS OF CLAUSE (C) OF THIS SUBPARA-
GRAPH, IN THE EVENT THAT A SENIOR CITIZEN WHO, AS A RESULT OF THE  DEATH
OF HIS OR HER SPOUSE, EXPERIENCES A SUFFICIENT DECREASE IN INCOME DURING
THE  TAX  YEAR  IMMEDIATELY PRECEDING THE DATE OF MAKING APPLICATION FOR
THE EXEMPTION, THEN FOR THE PURPOSES OF DETERMINING ELIGIBILITY FOR  THE
ENHANCED  EXEMPTION,  SUCH  SENIOR CITIZEN MAY USE HIS OR HER INCOME FOR
SUCH YEAR; PROVIDED THAT THE INCOME TAX RETURN FOR SUCH  YEAR  HAS  BEEN
FILED  WITH THE APPROPRIATE STATE OR FEDERAL AGENCY, OR OTHER DOCUMENTA-
TION OF INCOME ELIGIBILITY HAS BEEN FILED WITH THE ASSESSOR OF APPROPRI-
ATE JURISDICTION, PRIOR TO APRIL THIRTIETH.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04735-01-3

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