S T A T E O F N E W Y O R K
________________________________________________________________________
2313
2019-2020 Regular Sessions
I N S E N A T E
January 24, 2019
___________
Introduced by Sen. SKOUFIS -- 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 and the tax law, in relation
to the definition of income in relation to the enhanced STAR exemption
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (ii) of paragraph (b) of subdivision 4 of
section 425 of the real property tax law, as amended by section 1 of
part B of chapter 59 of the laws of 2018, is amended to read as follows:
(ii) The term "income" as used herein shall mean the "adjusted gross
income" for federal income tax purposes as reported on the applicant's
federal or state income tax return for the applicable income tax year,
subject to any subsequent amendments or revisions, reduced by distrib-
utions, to the extent included in federal adjusted gross income,
received from an individual retirement account and an individual retire-
ment annuity, AND DISTRIBUTION FROM A THRIFT SAVINGS PLAN ESTABLISHED
PRIOR TO JANUARY FIRST, NINETEEN HUNDRED EIGHTY-FOUR; provided that if
no such return was filed for the applicable income tax year, "income"
shall mean the adjusted gross income that would have been so reported if
such a return had been filed. Provided further, that effective with
exemption applications for final assessment rolls to be completed in two
thousand nineteen, where an income-eligibility determination is wholly
or partly based upon the income of one or more individuals who did not
file a return for the applicable income tax year, then in order for the
application to be considered complete, each such individual must file a
statement with the department showing the source or sources of his or
her income for that income tax year, and the amount or amounts thereof,
that would have been reported on such a return if one had been filed.
Such statement shall be filed at such time, and in such form and manner,
as may be prescribed by the department, and shall be subject to the
secrecy provisions of the tax law to the same extent that a personal
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05513-01-9
S. 2313 2
income tax return would be. The department shall make such forms and
instructions available for the filing of such statements. The local
assessor shall upon the request of a taxpayer assist such taxpayer in
the filing of the statement with the department.
§ 2. Subparagraph (B) of paragraph 1 of subsection (eee) of section
606 of the tax law, as amended by section 10 of part B of chapter 59 of
the laws of 2018, is amended to read as follows:
(B) "Affiliated income" shall mean for purposes of the basic STAR
credit, the combined income of all of the owners of the parcel who
resided primarily thereon as of December thirty-first of the taxable
year, and of any owners' spouses residing primarily thereon as of such
date, and for purposes of the enhanced STAR credit, the combined income
of all of the owners of the parcel as of December thirty-first of the
taxable year, and of any owners' spouses residing primarily thereon as
of such date; provided that for both purposes the income to be so
combined shall be the "adjusted gross income" for the taxable year as
reported for federal income tax purposes, or that would be reported as
adjusted gross income if a federal income tax return were required to be
filed, reduced by distributions, to the extent included in federal
adjusted gross income, received from an individual retirement account
and an individual retirement annuity, AND DISTRIBUTION FROM A THRIFT
SAVINGS PLAN ESTABLISHED PRIOR TO JANUARY FIRST, NINETEEN HUNDRED EIGHT-
Y-FOUR. For taxable years beginning on and after January first, two
thousand nineteen, where an income-eligibility determination is wholly
or partly based upon the income of one or more individuals who did not
file a return pursuant to section six hundred fifty-one of this article
for the applicable income tax year, then in order to be eligible for the
credit authorized by this subsection, each such individual must file a
statement with the department showing the source or sources of his or
her income for that income tax year, and the amount or amounts thereof,
that would have been reported on such a return if one had been filed.
Such statement shall be filed at such time, and in such form and manner,
as may be prescribed by the department, and shall be subject to the
provisions of section six hundred ninety-seven of this article to the
same extent that a return would be. The department shall make such forms
and instructions available for the filing of such statements. The local
assessor shall upon the request of a taxpayer assist such taxpayer in
the filing of the statement with the department. Provided further, that
if the qualified taxpayer was an owner of the property during the taxa-
ble year but did not own it on December thirty-first of the taxable
year, then the determination as to whether the income of an individual
should be included in "affiliated income" shall be based upon the owner-
ship and/or residency status of that individual as of the first day of
the month during which the qualified taxpayer ceased to be an owner of
the property, rather than as of December thirty-first of the taxable
year.
§ 3. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.
