NY State Senate Bill 2017-S3038

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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to local government
Mar 22, 2017	print number 3038a
Mar 22, 2017	amend (t) and recommit to finance
Feb 14, 2017	reported and committed to finance
Jan 19, 2017	referred to local government

Votes

- Feb 14, 2017 - Local Government Committee Vote
  S3038
  
  9
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Local Government Committee Vote: Feb 14, 2017
      
      aye (9)
      
      Boyle
      
      Brooks
      
      Carlucci
      
      Kaminsky
      
      Latimer
      
      Marchione
      
      Murphy
      
      Ortt
      
      Ritchie

Bill Amendments

Original

A (Active)

co-Sponsors

2017-S3038 - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §425, RPT L

2017-S3038 - Summary

Requires STAR program payments to be postmarked no later than fifteen days prior to the expiration of the interest free period to pay school taxes of the year the credit is allowed, or no later than ninety days after the receipt of an application for the credit, whichever is later.

2017-S3038 - Sponsor Memo

                                 BILL NUMBER:  S3038

 TITLE OF BILL :  An act to amend the real property tax law, in
relation to requiring STAR program payments to be issued timely

 PURPOSE :

This bill would ensure that those who pay property taxes in New York
State are reimbursed their STAR credit in a timely manner by creating
a system of penalties for every credit that is mailed out late.

 SUMMARY OF PROVISIONS :

Section one of the bill adds a new subdivision to section 425 of the
real property tax law, as it relates to providing taxpayers who have
applied for a STAR exemption with a reimbursement on or before
September 30; adds a 5% credit for any check mailed after September
30, with an additional 1% per month thereafter, of the total exemption
payment; adds a 5% credit for any check mailed in the incorrect amount
after September 30, with an additional 1% per month thereafter, of the
total exemption payment; mandates credit reimbursement within a 90-day
window for any homeowner who applied to STAR after July 1; authorizes
a 5% credit of the total credit amount to late applicants in the first
month after the 90-day period, and an additional 1% credit in the
months thereafter.

 JUSTIFICATION :

The NYS School Tax Relief Program (STAR) is a school tax rebate
program aimed at reducing school district property taxes on the
primary residences of New York residents. Since April of 2016, the
exemption has now turned into a cash credit, mailed from the Dept. of
Tax & Finance to each new homeowner.

Currently, for STAR Credit checks there is a deadline by which the
State must issue the checks: on or before September 30th, or as soon
as practical. Reports indicate that 3-5% of checks were mailed late or
with an incorrect amount. This legislation would create a system of
penalties for any check not mailed by September 30th in the correct
amount.

 LEGISLATIVE HISTORY :

This is a new bill.

 FISCAL IMPLICATIONS :

Minimal.

 EFFECTIVE DATE :
This act shall take effect on the ninetieth day after it becomes law.

2017-S3038 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3038
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 19, 2017
                                ___________
 
 Introduced  by Sen. CARLUCCI -- 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 requiring STAR
   program payments to be issued timely
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  425  of  the real property tax law is amended by
 adding a new subdivision 17 to read as follows:
   17. PAYMENT OF STAR EXEMPTION. (A) EACH PROPERTY OWNER  WHO  COMPLETES
 THE  APPLICATION  AND  REGISTRATION PROCESS BEFORE JULY FIRST OF A GIVEN
 YEAR SHALL HAVE ANY EXEMPTION PAYMENTS OWED ISSUED BY  THE  COMMISSIONER
 ON  OR  BEFORE  SEPTEMBER THIRTIETH OF THAT SAME YEAR. IN THE EVENT THAT
 THE EXEMPTION PAYMENT IS ISSUED AFTER THE REQUIRED DATE OR IS ISSUED  IN
 THE  INCORRECT AMOUNT, THE COMMISSIONER SHALL INCLUDE A LATE FEE OF FIVE
 PERCENT, WITH AN ADDITIONAL ONE PERCENT PER  MONTH  THEREAFTER,  OF  THE
 TOTAL EXEMPTION PAYMENT.
   (B)  WHERE A PROPERTY OWNER COMPLETES THE APPLICATION AND REGISTRATION
 PROCESS AFTER JULY FIRST AND THE COMMISSIONER IS TO ISSUE ANY  EXEMPTION
 PAYMENTS  FOR  THAT  YEAR,  THE  COMMISSIONER  SHALL ISSUE THE EXEMPTION
 PAYMENT NO LATER THAN NINETY DAYS AFTER THE COMPLETION OF  THE  APPLICA-
 TION  AND  REGISTRATION PROCESS. IN THE EVENT THAT THE EXEMPTION PAYMENT
 IS ISSUED AFTER THE REQUIRED DATE OR IS ISSUED IN THE INCORRECT  AMOUNT,
 THE COMMISSIONER SHALL INCLUDE A LATE FEE OF FIVE PERCENT, WITH AN ADDI-
 TIONAL ONE PERCENT PER MONTH THEREAFTER, OF THE TOTAL EXEMPTION PAYMENT.
   §  2.  This  act shall take effect on the ninetieth day after it shall
 have become a law.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07549-03-7

2017-S3038A (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §425, RPT L

2017-S3038A (ACTIVE) - Summary

2017-S3038A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S3038A

 TITLE OF BILL :

An act to amend the tax law, in relation to requiring STAR program
payments to be issued timely

 PURPOSE OR GENERAL IDEA OF BILL :

The purpose of this legislation is to ensure that those who pay
property tax in New York State are reimbursed their STAR credit in a
timely manner by creating a system of penalties for every credit that
is mailed out late.

 SUMMARY OF PROVISIONS :

Section 1. Subparagraph (B) of paragraph 10 of subsection (eee) of
section 606 of the Tax Law, as amended by section 8 of part A of
chapter 73 of the laws of 2016, is amended to read as follows: On or
before September first of each year, or as soon thereafter as
practicable, the commissioner shall determine the eligibility of
taxpayers for this cred- it utilizing the information available to him
or her as obtained from the applications submitted and from such other
sources as the commis- sioner deems reliable and appropriate. For
those taxpayers whom the commission has determined eligible for this
credit, the commissioner shall advance a payment in the amount

specified in paragraph three, four or six of this subsection,
whichever is applicable. Such payment shall be postmarked no later
than fifteen days prior to the expiration of the interest free period
to pay school taxes of the year the credit is allowed, or no later
than ninety days after the receipt of an applica- tion for the credit,
whichever is later. A new subparagraph (F) is added, and reads as
follows: In the event that an advanced payment is postmarked after the
dates prescribed under subparagraph (B) of this paragraph the
commissioner shall apply to such credit a late fee of 5%, with an
additional 1% per month thereafter until such credit is post- marked.
In the event that an advanced payment is issued in an incorrect amount
and a taxpayer must return the advanced payment, the commissioner
shall apply to such credit a late fee of 5%, with an additional 1% per
month thereafter until such credit is reissued in the correct amount.

Section 2. Establishes the effective date.

 JUSTIFICATION :

The New York State Tax Relief Program (STAR) is a school tax rebate
program aimed at reducing school district property taxes on the
primary residences of New York residents. Since April of 2016, the
exemption has now turned into a cash credit, mailed from the
Department of Taxation and Finance to each new homeowner.  Currently,
for STAR credit checks there is a deadline by which the State must
issue the checks: on or before September 30th, or as soon as
practical. Reports indicate that 3-5% of checks were mailed late or
with an incorrect amount. This legislation would create a system of
penalties for any check not mailed by the new deadline, and not in the
correct amount.

 PRIOR LEGISLATIVE HISTORY :

This is new legislation.

 FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS :

There could be minimal fiscal implications associated with the passage
of this legislation.

 EFFECTIVE DATE :
This act shall take effect immediately, and shall apply to taxable
years beginning on and after 2017.

2017-S3038A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3038--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 19, 2017
                                ___________
 
 Introduced by Sens. CARLUCCI, LATIMER -- read twice and ordered printed,
   and  when printed to be committed to the Committee on Local Government
   -- reported favorably from said committee and committed to the Commit-
   tee  on  Finance  --  committee  discharged,  bill  amended,   ordered
   reprinted as amended and recommitted to said committee

 AN  ACT  to  amend  the  tax  law, in relation to requiring STAR program
   payments to be issued timely
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subparagraph  (B)  of paragraph 10 of subsection (eee) of
 section 606 of the tax law, as amended by section 8 of part A of chapter
 73 of the laws of 2016, is amended and a new subparagraph (F)  is  added
 to read as follows:
   (B)  On or before September [fifteenth] FIRST of each year, or as soon
 thereafter as practicable, the commissioner shall determine  the  eligi-
 bility  of taxpayers for this credit utilizing the information available
 to him or her as obtained from the applications submitted [on or  before
 July  first of that year, or such later date as may have been prescribed
 by the commissioner for that purpose,] and from such  other  sources  as
 the  commissioner  deems  reliable  and appropriate. For those taxpayers
 whom the commissioner has  determined  eligible  for  this  credit,  the
 commissioner  shall  advance  a payment in the amount specified in para-
 graph three, four or six of this subsection,  whichever  is  applicable.
 Such  payment  shall  be  [issued  by September thirtieth] POSTMARKED NO
 LATER THAN FIFTEEN DAYS PRIOR TO THE EXPIRATION  OF  THE  INTEREST  FREE
 PERIOD  TO  PAY  SCHOOL  TAXES of the year the credit is allowed, or [as
 soon thereafter as is practicable] NO LATER THAN NINETY DAYS  AFTER  THE
 RECEIPT  OF AN APPLICATION FOR THE CREDIT, WHICHEVER IS LATER.  [Nothing
 contained herein shall be deemed to preclude the commissioner from issu-
 ing payments after September  thirtieth  to  qualified  taxpayers  whose

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07549-05-7

 S. 3038--A                          2

 applications were made after July first of that year, or such later date
 as may have been prescribed by the commissioner for such purpose.]
   (F)  IN  THE  EVENT  THAT  AN ADVANCED PAYMENT IS POSTMARKED AFTER THE
 DATES PRESCRIBED UNDER SUBPARAGRAPH (B) OF THIS  PARAGRAPH  THE  COMMIS-
 SIONER  SHALL  APPLY  TO SUCH CREDIT A LATE FEE OF FIVE PERCENT, WITH AN
 ADDITIONAL ONE PERCENT PER MONTH THEREAFTER UNTIL SUCH CREDIT  IS  POST-
 MARKED.  IN THE EVENT THAT AN ADVANCED PAYMENT IS ISSUED IN AN INCORRECT
 AMOUNT AND A TAXPAYER MUST RETURN THE ADVANCED PAYMENT, THE COMMISSIONER
 SHALL APPLY TO SUCH CREDIT A LATE FEE OF FIVE  PERCENT,  WITH  AN  ADDI-
 TIONAL ONE PERCENT PER MONTH THEREAFTER UNTIL SUCH CREDIT IS REISSUED IN
 THE CORRECT AMOUNT.
   §  2. This act shall take effect immediately, and shall apply to taxa-
 ble years beginning on and after 2017.

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Senate Bill S3038

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee

Feb 14, 2017 - Local Government Committee Vote

Local Government Committee Vote: Feb 14, 2017

Bill Amendments

co-Sponsors

2017-S3038 - Details

2017-S3038 - Summary

2017-S3038 - Sponsor Memo

2017-S3038 - Bill Text download pdf

2017-S3038A (ACTIVE) - Details

2017-S3038A (ACTIVE) - Summary

2017-S3038A (ACTIVE) - Sponsor Memo

2017-S3038A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S3038

Share this bill

Sponsored By

David Carlucci

Archive: Last Bill Status - In Senate Committee Local Government Committee

Bill Amendments

co-Sponsors

George Latimer

2017-S3038 - Details

2017-S3038 - Summary

2017-S3038 - Sponsor Memo

2017-S3038 - Bill Text download pdf

2017-S3038A (ACTIVE) - Details

2017-S3038A (ACTIVE) - Summary

2017-S3038A (ACTIVE) - Sponsor Memo

2017-S3038A (ACTIVE) - Bill Text download pdf

Comments