S T A T E   O F   N E W   Y O R K
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                                  7628--B
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                May 5, 2017
                                ___________
 
 Introduced  by  M. of A. BARNWELL, WALLACE, MAGEE, ERRIGO, D. ROSENTHAL,
   SANTABARBARA, NORRIS, GIGLIO, BRABENEC, CROUCH, OAKS, SEAWRIGHT, HYND-
   MAN, SKOUFIS, RAMOS, ABINANTI, ARROYO, D'URSO, THIELE, DAVILA, WEPRIN,
   LENTOL, ORTIZ, VANEL, WALSH, MONTESANO, PALUMBO -- Multi-Sponsored  by
   --  M.  of A.  ABBATE, BARCLAY, PALMESANO -- read once and referred to
   the Committee on Real Property Taxation -- recommitted to the  Commit-
   tee on Real Property Taxation in accordance with Assembly Rule 3, sec.
   2  -- committee discharged, bill amended, ordered reprinted as amended
   and recommitted to said committee -- again reported from said  commit-
   tee  with  amendments, ordered reprinted as amended and recommitted to
   said committee
 
 AN ACT to amend the real property tax law, in relation  to  creating  an
   age based school tax relief 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 425-b to read as follows:
   §  425-B.  AGE  BASED  SCHOOL  TAX REFUND. 1. GENERALLY. REAL PROPERTY
 WHICH SATISFIES THE REQUIREMENTS OF THIS SECTION SHALL RECEIVE A  SCHOOL
 TAX REFUND AS PROVIDED HEREIN.
   2. OVERVIEW. WHERE ALL OF THE OWNERS OF THE PARCEL WHO RESIDE PRIMARI-
 LY THEREON AND ANY OWNER'S SPOUSE WHO RESIDES PRIMARILY THEREON COMBINED
 HAVE AN INCOME, DEFINED AS THE COMBINED INCOME OF ALL OWNERS, AND OF ANY
 OWNER'S SPOUSES RESIDING ON THE PREMISES, OF NOT MORE THAN THREE HUNDRED
 THOUSAND DOLLARS, SUCH PROPERTY SHALL BE GRANTED AN AGE BASED SCHOOL TAX
 REFUND BASED ON THE FOLLOWING FORMULA:
   (A)  SENIORS  AGED  SIXTY-FIVE  TO  SIXTY-NINE SHALL BE GRANTED A FIVE
 HUNDRED DOLLAR REFUND;
   (B) SENIORS AGED SEVENTY TO SEVENTY-FOUR SHALL BE GRANTED A ONE  THOU-
 SAND DOLLAR REFUND;

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11350-03-8
              

 A. 7628--B                          2
 
   (C)  SENIORS  AGED SEVENTY-FIVE TO SEVENTY-NINE SHALL BE GRANTED A ONE
 THOUSAND FIVE HUNDRED DOLLAR REFUND;
   (D) SENIORS AGED EIGHTY TO EIGHTY-FOUR SHALL BE GRANTED A TWO THOUSAND
 DOLLAR REFUND;
   (E)  SENIORS  AGED  EIGHTY-FIVE  TO EIGHTY-NINE SHALL BE GRANTED A TWO
 THOUSAND FIVE HUNDRED DOLLAR REFUND; AND
   (F) SENIORS NINETY YEARS OF AGE OR OLDER  SHALL  BE  GRANTED  A  THREE
 THOUSAND DOLLAR REFUND.
   3.  ELIGIBILITY  REQUIREMENTS.  TO  QUALIFY FOR THE REFUND PURSUANT TO
 THIS SECTION, THE PROPERTY MUST BE A ONE, TWO OR THREE FAMILY RESIDENCE,
 A FARM DWELLING OR RESIDENTIAL PROPERTY HELD IN CONDOMINIUM  OR  COOPER-
 ATIVE  FORM  OF  OWNERSHIP.  IF  THE PROPERTY IS NOT AN ELIGIBLE TYPE OF
 PROPERTY, BUT A PORTION OF THE PROPERTY IS PARTIALLY USED BY  THE  OWNER
 AS  A PRIMARY RESIDENCE, THAT PORTION WHICH IS SO USED SHALL BE ENTITLED
 TO THE REFUND PROVIDED BY THIS  SECTION.  PROVIDED,  HOWEVER,  THAT  THE
 PROPERTY  MUST  SERVE  AS  THE  PRIMARY  RESIDENCE OF ONE OR MORE OF THE
 OWNERS THEREOF.
   4. AGE. (A) ALL OF THE OWNERS MUST  MEET  THE  AGE  REQUIRED  FOR  THE
 REFUND AS OF THE DATE SPECIFIED HEREIN, OR IN THE CASE OF PROPERTY OWNED
 BY  HUSBAND AND WIFE OR BY SIBLINGS, ONE OF THE OWNERS MUST MEET THE AGE
 REQUIRED AS OF THAT DATE AND THE PROPERTY  MUST  SERVE  AS  THE  PRIMARY
 RESIDENCE  OF  THAT  OWNER.  FOR THE TWO THOUSAND EIGHTEEN--TWO THOUSAND
 NINETEEN SCHOOL YEAR, ELIGIBILITY FOR THE EXEMPTION SHALL BE BASED  UPON
 AGE  AS OF DECEMBER THIRTY-FIRST, TWO THOUSAND EIGHTEEN. FOR EACH SUBSE-
 QUENT SCHOOL YEAR, THE APPLICABLE DATE SHALL BE ADVANCED BY ONE YEAR.
   (B) THE TERM "SIBLINGS" AS USED IN THIS SECTION SHALL  HAVE  THE  SAME
 MEANING  AS  SET FORTH IN SECTION FOUR HUNDRED SIXTY-SEVEN OF THIS ARTI-
 CLE.
   (C) IN THE CASE OF PROPERTY OWNED BY HUSBAND AND  WIFE,  ONE  OF  WHOM
 MEETS  THE  AGE REQUIRED, THE REFUND, ONCE GRANTED, SHALL CONTINUE TO BE
 ISSUED AT THE SAME LEVEL EACH YEAR UPON THE DEATH OF THE OLDER SPOUSE SO
 LONG AS THE SURVIVING SPOUSE IS AT LEAST SIXTY-TWO YEARS OF  AGE  AS  OF
 THE  DATE SPECIFIED IN THIS SUBDIVISION UNTIL THE SURVIVING SPOUSE MEETS
 THE AGE REQUIRED FOR THE SAME LEVEL OF REFUND.
   5. COMPUTATION AND CERTIFICATION BY  COMMISSIONER.  IT  SHALL  BE  THE
 RESPONSIBILITY OF THE COMMISSIONER TO COMPUTE THE EXEMPT AMOUNT FOR EACH
 ASSESSING  UNIT  IN  EACH COUNTY IN THE MANNER PROVIDED IN THIS SECTION,
 AND TO CERTIFY THE SAME TO THE ASSESSOR OF EACH ASSESSING  UNIT  AND  TO
 THE  COUNTY  DIRECTOR OF REAL PROPERTY TAX SERVICES OF EACH COUNTY. SUCH
 CERTIFICATION SHALL BE MADE AT LEAST TWENTY DAYS BEFORE  THE  LAST  DATE
 PRESCRIBED BY LAW FOR THE FILING OF THE TENTATIVE ASSESSMENT ROLL.
   6.  NOTICE  REQUIREMENT.  (A)  GENERALLY.  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
 MAY QUALIFY FOR A PARTIAL REFUND FROM SCHOOL DISTRICT  TAXES  UNDER  THE
 NEW  YORK  STATE  AGE  BASED  SCHOOL TAX REFUND PROGRAM. TO RECEIVE SUCH
 REFUND, OWNERS OF QUALIFYING PROPERTY  MUST  FILE  AN  APPLICATION  WITH
 THEIR  LOCAL  ASSESSOR  ON OR BEFORE THE APPLICABLE TAXABLE STATUS DATE.
 FOR FURTHER INFORMATION, PLEASE CONTACT YOUR LOCAL ASSESSOR."
   (B) THIRD PARTY NOTICE. (I) A PERSON ELIGIBLE FOR THE AGE BASED SCHOOL
 TAX REFUND MAY REQUEST THAT A NOTICE BE SENT TO AN  ADULT  THIRD  PARTY.
 SUCH  REQUEST SHALL BE MADE ON A FORM PRESCRIBED BY THE COMMISSIONER AND
 SHALL BE SUBMITTED TO THE ASSESSOR OF THE ASSESSING UNIT  IN  WHICH  THE
 ELIGIBLE  TAXPAYER  RESIDES  NO  LATER  THAN SIXTY DAYS BEFORE THE FIRST

 A. 7628--B                          3
 
 TAXABLE STATUS DATE TO WHICH IT IS TO APPLY.  SUCH FORM SHALL PROVIDE  A
 SECTION  WHEREBY THE DESIGNATED THIRD PARTY SHALL CONSENT TO SUCH DESIG-
 NATION. SUCH REQUEST SHALL BE EFFECTIVE UPON RECEIPT  BY  THE  ASSESSOR.
 THE  ASSESSOR  SHALL MAINTAIN A LIST OF ALL ELIGIBLE PROPERTY OWNERS WHO
 HAVE REQUESTED NOTICES PURSUANT TO THIS PARAGRAPH AND  SHALL  FURNISH  A
 COPY OF SUCH LIST TO THE DEPARTMENT UPON REQUEST.
   (II)  THE  OBLIGATION TO MAIL SUCH NOTICES SHALL CEASE IF THE ELIGIBLE
 TAXPAYER CANCELS THE REQUEST.
   (C) NOTICE NOT MAILED OR RECEIVED. FAILURE TO MAIL ANY NOTICE REQUIRED
 BY THIS SUBDIVISION, OR THE FAILURE OF A PARTY TO  RECEIVE  SAME,  SHALL
 NOT AFFECT THE VALIDITY OF THE LEVY, COLLECTION, OR ENFORCEMENT OF TAXES
 ON  PROPERTY  OWNED  BY  SUCH  PERSON,  OR  IN THE CASE OF A THIRD PARTY
 NOTICE, ON PROPERTY OWNED BY  THE  PERSON  REQUESTING  THE  THIRD  PARTY
 NOTICE.
   7.  APPLICATION  PROCEDURE.  (A) GENERALLY. ALL OWNERS OF THE PROPERTY
 WHO PRIMARILY RESIDE THEREON MUST JOINTLY FILE AN  APPLICATION  FOR  THE
 REFUND  WITH  THE  ASSESSOR  ON OR BEFORE THE APPROPRIATE TAXABLE STATUS
 DATE. SUCH APPLICATION MAY BE FILED BY MAIL IF IT IS ENCLOSED IN A POST-
 PAID ENVELOPE PROPERLY ADDRESSED TO THE APPROPRIATE ASSESSOR,  DEPOSITED
 IN  A POST OFFICE OR OFFICIAL DEPOSITORY UNDER THE EXCLUSIVE CARE OF THE
 UNITED STATES POSTAL SERVICE, AND POSTMARKED BY THE UNITED STATES POSTAL
 SERVICE ON OR BEFORE THE  APPLICABLE  TAXABLE  STATUS  DATE.  EACH  SUCH
 APPLICATION  SHALL  BE  MADE  ON  A FORM PRESCRIBED BY THE COMMISSIONER,
 WHICH SHALL REQUIRE THE APPLICANT OR APPLICANTS TO AGREE TO  NOTIFY  THE
 ASSESSOR  IF  THEIR  PRIMARY  RESIDENCE  CHANGES WHILE THEIR PROPERTY IS
 RECEIVING THE REFUND. THE ASSESSOR MAY REQUEST THAT PROOF  OF  RESIDENCY
 BE  SUBMITTED WITH THE APPLICATION.  IF THE APPLICANT REQUESTS A RECEIPT
 FROM THE ASSESSOR AS PROOF OF SUBMISSION OF THE APPLICATION, THE  ASSES-
 SOR  SHALL  PROVIDE  SUCH RECEIPT. IF SUCH REQUEST IS MADE BY OTHER THAN
 PERSONAL REQUEST, THE APPLICANT SHALL PROVIDE THE ASSESSOR WITH A  SELF-
 ADDRESSED POSTPAID ENVELOPE IN WHICH TO MAIL THE RECEIPT.
   (B)  APPROVAL  OR  DENIAL OF APPLICATION. IF THE ASSESSOR IS SATISFIED
 THAT THE APPLICANT OR APPLICANTS ARE ENTITLED TO A  REFUND  PURSUANT  TO
 THIS  SECTION,  HE  OR  SHE  SHALL APPROVE THE APPLICATION AND SUCH REAL
 PROPERTY SHALL THEREAFTER RECEIVE THE AGE BASED  SCHOOL  TAX  REFUND  AS
 PROVIDED  IN THIS SECTION. IF THE ASSESSOR DETERMINES THAT THE APPLICANT
 OR APPLICANTS ARE NOT ENTITLED TO A REFUND PURSUANT TO THIS SECTION,  HE
 OR  SHE  SHALL,  NOT  LATER  THAN TEN DAYS PRIOR TO THE DATE FOR HEARING
 COMPLAINTS IN RELATION TO ASSESSMENTS, MAIL TO EACH APPLICANT NOT  ENTI-
 TLED  TO  THE  EXEMPTION A NOTICE OF DENIAL OF THAT APPLICATION FOR SUCH
 REFUND FOR THAT YEAR. THE NOTICE OF DENIAL SHALL SPECIFY EACH REASON FOR
 SUCH DENIAL AND SHALL BE SENT ON A FORM PRESCRIBED BY THE  COMMISSIONER.
 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.
   8. EFFECT OF REFUND. THE REFUND SHALL NOT BE CONSIDERED WHEN DETERMIN-
 ING STATE AID TO EDUCATION PURSUANT TO SECTION THIRTY-SIX HUNDRED TWO OF
 THE EDUCATION LAW, WHEN DETERMINING SCHOOL DISTRICT DEBT LIMITS PURSUANT
 TO  LAW,  WHEN  DETERMINING  THE  AMOUNT  OF TAXES TO BE LEVIED BY OR ON
 BEHALF OF A SCHOOL DISTRICT, WHEN CALCULATING TAX  RATES  FOR  A  SCHOOL
 DISTRICT,  WHEN  APPORTIONING  TAXES  BETWEEN OR AMONG SCHOOL DISTRICTS,
 WHEN APPORTIONING TAXES AMONG CLASSES IN A SPECIAL ASSESSING UNIT  UNDER
 ARTICLE  EIGHTEEN  OF  THIS  CHAPTER, OR WHEN APPORTIONING TAXES BETWEEN
 CLASSES IN AN APPROVED ASSESSING UNIT UNDER  ARTICLE  NINETEEN  OF  THIS
 CHAPTER.

 A. 7628--B                          4
 
   9.  DURATION  OF  REFUND.  THE  REFUND,  ONCE GRANTED, SHALL REMAIN IN
 EFFECT UNTIL DISCONTINUED IN THE MANNER PROVIDED IN THIS SECTION.
   10.  DISCONTINUANCE  OF  EXEMPTION.  (A) GENERALLY. THE ASSESSOR SHALL
 DISCONTINUE ANY REFUND GRANTED PURSUANT TO THIS SECTION  IF  IT  APPEARS
 THAT:  (I)  THE  OWNER  OR  OWNERS  HAVE QUALIFIED FOR A HIGHER LEVEL OF
 REFUND, UPON WHICH SUCH ASSESSOR SHALL  APPROVE  SUCH  HIGHER  LEVEL  OF
 REFUND,  (II) THE PROPERTY MAY NOT BE THE PRIMARY RESIDENCE OF THE OWNER
 OR OWNERS WHO APPLIED FOR THE EXEMPTION, (III) TITLE TO THE PROPERTY HAS
 BEEN TRANSFERRED TO A NEW OWNER OR OWNERS, OR (IV) THE  PROPERTY  OTHER-
 WISE MAY NO LONGER BE ELIGIBLE FOR THE REFUND.
   (B)  RIGHTS OF OWNERS. UPON DETERMINING THAT A REFUND GRANTED PURSUANT
 TO THIS SECTION SHOULD BE DISCONTINUED, THE ASSESSOR SHALL MAIL A NOTICE
 STATING SO TO THE OWNER OR OWNERS THEREOF AT THE TIME AND IN THE  MANNER
 PROVIDED  BY  SECTION  FIVE  HUNDRED  TEN OF THIS CHAPTER. SUCH OWNER OR
 OWNERS SHALL BE ENTITLED TO SEEK ADMINISTRATIVE AND JUDICIAL  REVIEW  OF
 SUCH  ACTION  IN  THE  MANNER PROVIDED BY LAW, PROVIDED, THAT THE BURDEN
 SHALL BE ON SUCH OWNER  OR  OWNERS  TO  ESTABLISH  ELIGIBILITY  FOR  THE
 EXEMPTION.
   11.  PROOF OF RESIDENCY. (A) REQUESTS. FROM TIME TO TIME, THE ASSESSOR
 MAY REQUEST PROOF OF RESIDENCY FROM THE OWNER OR OWNERS OF ANY  PROPERTY
 WHICH  IS  RECEIVING A REFUND PURSUANT TO THIS SECTION. IN ADDITION, THE
 ASSESSOR SHALL REQUEST PROOF OF RESIDENCY FROM ANY SUCH OWNER OR  OWNERS
 WHEN REQUESTED TO DO SO BY THE COMMISSIONER.
   (B)  TIMING. A REQUEST FOR PROOF OF RESIDENCY SHALL BE MAILED AT LEAST
 SIXTY DAYS PRIOR TO THE ENSUING TAXABLE STATUS DATE. THE OWNER OR OWNERS
 SHALL SUBMIT PROOF OF THEIR RESIDENCY TO THE ASSESSOR ON OR  BEFORE  THE
 ENSUING TAXABLE STATUS DATE.
   (C)  REVIEW  OF SUBMISSION. THE BURDEN SHALL BE ON THE OWNER OR OWNERS
 TO ESTABLISH THAT THE PROPERTY  IS  THEIR  PRIMARY  RESIDENCE.  IF  THEY
 SUBMIT  PROOF OF RESIDENCY ON OR BEFORE THE ENSUING TAXABLE STATUS DATE,
 AND THE SUBMISSION DEMONSTRATES TO THE ASSESSOR'S SATISFACTION THAT  THE
 PROPERTY  IS THE PRIMARY RESIDENCE OF ONE OR MORE OF THE OWNERS THEREOF,
 AND IF THE REQUIREMENTS OF THIS SECTION  ARE  OTHERWISE  SATISFIED,  THE
 EXEMPTION  SHALL  CONTINUE IN EFFECT ON THE ENSUING TENTATIVE ASSESSMENT
 ROLL.  OTHERWISE, THE ASSESSOR SHALL DISCONTINUE THE  EXEMPTION  ON  THE
 NEXT ENSUING TENTATIVE ASSESSMENT ROLL AS PROVIDED IN THIS SECTION, AND,
 WHERE APPROPRIATE, SHALL PROCEED AS FURTHER PROVIDED.
   § 2. This act shall take effect on the one hundred eightieth day after
 it shall have become a law.  Effective immediately, the addition, amend-
 ment and/or repeal of any rule or regulation necessary for the implemen-
 tation of this act on its effective date are authorized to be made on or
 before such date.