S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2262--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 22, 2019
                                ___________
 
 Introduced  by  M.  of  A.  BARNWELL  --  Multi-Sponsored by -- M. of A.
   ABBATE, ABINANTI, ARROYO, BRABENEC, CROUCH,  DAVILA,  D'URSO,  GIGLIO,
   HYNDMAN,  LENTOL, MONTESANO, NORRIS, ORTIZ, PALMESANO, PALUMBO, RAMOS,
   D. ROSENTHAL, SANTABARBARA, SEAWRIGHT, THIELE, VANEL, WALLACE,  WALSH,
   WEPRIN  --  read  once  and referred to the Committee on Real Property
   Taxation -- committee discharged, bill amended, 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  ONE  HUNDRED
 FIFTY  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;
   (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;

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02207-02-9
              

 A. 2262--A                          2
 
   (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  NINETEEN--TWO  THOUSAND
 TWENTY  SCHOOL  YEAR,  ELIGIBILITY FOR THE EXEMPTION SHALL BE BASED UPON
 AGE AS OF DECEMBER THIRTY-FIRST, TWO THOUSAND NINETEEN. 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 TITLE.
   (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
 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

 A. 2262--A                          3
 
 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.
   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

 A. 2262--A                          4
 
 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.