NY State Senate Bill 2015-S1480

Senate Bill S1480

2015-2016 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 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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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Apr 05, 2016	reported and committed to finance
Jan 06, 2016	referred to aging
Jan 12, 2015	referred to aging

Votes

- Apr 5, 2016 - Aging Committee Vote
  S1480
  
  10
  
  Aye
  
  0
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Aging Committee Vote: Apr 5, 2016
      
      aye (10)
      
      Addabbo Jr.
      
      Diaz
      
      Felder
      
      Funke
      
      Golden
      
      LaValle
      
      Marchione
      
      Serino
      
      Serrano
      
      Valesky
      
      aye wr (1)
      
      Hoylman-Sigal

co-Sponsors

View additional co-sponsors

2015-S1480 (ACTIVE) - Details

See Assembly Version of this Bill:: A1472
Current Committee:: Senate Finance
Law Section:: Real Property Tax Law
Laws Affected:: Add §431, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2051, A3139
2011-2012: S2998, A3943
2013-2014: S1767, A1212
2017-2018: S3195, A2533
2019-2020: S3769, A3389
2021-2022: S9547, A7160

2015-S1480 (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.

2015-S1480 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S1480

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:

2013 -14 S.1767/A.1212;
2011-12 S.2998;
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.

2015-S1480 (ACTIVE) - Bill Text download pdf

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

    S. 1480                                                  A. 1472

                       2015-2016 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 12, 2015
                               ___________

IN  SENATE -- Introduced by Sens. LAVALLE, RITCHIE, SEWARD -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on Aging

IN ASSEMBLY -- Introduced by M. of A. ENGLEBRIGHT, MONTESANO, BENEDETTO,
  ROBINSON, ABBATE, PAULIN -- Multi-Sponsored by -- M.  of  A.  GUNTHER,
  LUPARDO,  MAGEE,  MARKEY,  McDONOUGH,  RA, RAIA, RAMOS, THIELE -- read
  once and referred to the Committee on Real Property Taxation

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:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00719-01-5

S. 1480                             2                            A. 1472

  (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
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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