S T A T E O F N E W Y O R K
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4024--B
Cal. No. 860
2019-2020 Regular Sessions
I N S E N A T E
February 25, 2019
___________
Introduced by Sens. HARCKHAM, GOUNARDES, SKOUFIS -- read twice and
ordered printed, and when printed to be committed to the Committee on
Budget and Revenue -- reported favorably from said committee and
committed to the Committee on Finance -- reported favorably from said
committee, ordered to first report, amended on first report, ordered
to a second report and ordered reprinted, retaining its place in the
order of second report -- amended on second report, ordered to a third
reading, and to be reprinted as amended, retaining its place in the
order of third reading
AN ACT to amend the tax law, in relation to enacting the "STAR credit
bill of rights" and establishing the office of STAR ombudsman
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act shall be known and may be cited as the "STAR cred-
it bill of rights".
§ 2. Subclauses (I), (II) and (III) of clause (i) of subparagraph (B)
of paragraph 10 of subsection (eee) of section 606 of the tax law, as
amended by section 2 of part TT of chapter 59 of the laws of 2017, are
amended to read as follows:
(I) If the school district tax roll is filed with the commissioner on
or before July first, the determination of eligibility shall be made by
July fifteenth, or as soon thereafter as is practicable, and the advance
payment shall be issued by July thirtieth, or as soon thereafter as is
practicable. FOR EACH RESIDENTIAL TAXPAYER IN SUCH SCHOOL DISTRICT THAT
THE COMMISSIONER DETERMINES TO BE INELIGIBLE FOR A REASON OTHER THAN
FAILING TO MEET THE INCOME AND RESIDENCY REQUIREMENTS FOR SUCH CREDIT,
THE COMMISSIONER SHALL NOTIFY, IN WRITING, SUCH TAXPAYER OF HIS OR HER
INELIGIBILITY. SUCH NOTICE MAILED TO RESIDENTIAL TAXPAYERS WHO ARE INEL-
IGIBLE FOR THE CREDIT ALLOWED PURSUANT TO THIS SUBSECTION BECAUSE THE
PRIMARY RESIDENCE OF SUCH A TAXPAYER RECEIVED A STAR EXEMPTION FOR THE
ASSOCIATED FISCAL YEAR AS SET FORTH IN CLAUSE (I) OF SUBPARAGRAPH (A) OF
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10175-04-9
S. 4024--B 2
PARAGRAPH ONE OF THIS SUBSECTION SHALL INCLUDE INFORMATION ON HOW TO
SWITCH TO THE CREDIT PROGRAM. SUCH NOTICE SHALL BE MAILED TO THE RESI-
DENTIAL TAXPAYER AND POSTMARKED NO LATER THAN THREE DAYS BEFORE THE
DATE SET FORTH IN THIS SUBCLAUSE. SUCH NOTICE ALONG WITH AN APPEAL FORM
AND A LIST OF ALL SUPPORTING DOCUMENTATION THAT MAY BE REQUIRED FOR SUCH
APPEAL SHALL BE MAILED TO A RESIDENTIAL TAXPAYER FOUND INELIGIBLE FOR
ANY OTHER REASON AND POSTMARKED NO LATER THAN THREE DAYS BEFORE THE DATE
SET FORTH IN THIS SUBCLAUSE.
(II) If the school district tax roll is filed with the commissioner
after July first and on or before September first, the determination of
eligibility shall be made by September fifteenth, or as soon thereafter
as is practicable, and the advance payment shall be issued by September
thirtieth, or as soon thereafter as is practicable. FOR EACH RESIDEN-
TIAL TAXPAYER IN SUCH SCHOOL DISTRICT THAT THE COMMISSIONER DETERMINES
TO BE INELIGIBLE FOR A REASON OTHER THAN FAILING TO MEET THE INCOME AND
RESIDENCY REQUIREMENTS FOR SUCH CREDIT, THE COMMISSIONER SHALL NOTIFY,
IN WRITING, SUCH TAXPAYER OF HIS OR HER INELIGIBILITY. SUCH NOTICE
MAILED TO RESIDENTIAL TAXPAYERS WHO ARE INELIGIBLE FOR THE CREDIT
ALLOWED PURSUANT TO THIS SUBSECTION BECAUSE THE PRIMARY RESIDENCE OF
SUCH A TAXPAYER RECEIVED A STAR EXEMPTION FOR THE ASSOCIATED FISCAL YEAR
AS SET FORTH IN CLAUSE (I) OF SUBPARAGRAPH (A) OF PARAGRAPH ONE OF THIS
SUBSECTION SHALL INCLUDE INFORMATION ON HOW TO SWITCH TO THE CREDIT
PROGRAM. SUCH NOTICE SHALL BE MAILED TO THE RESIDENTIAL TAXPAYER AND
POSTMARKED NO LATER THAN THREE DAYS BEFORE THE DATE SET FORTH IN THIS
SUBCLAUSE. SUCH NOTICE ALONG WITH AN APPEAL FORM AND A LIST OF ALL
SUPPORTING DOCUMENTATION THAT MAY BE REQUIRED FOR SUCH APPEAL SHALL BE
MAILED TO A RESIDENTIAL TAXPAYER FOUND INELIGIBLE FOR ANY OTHER REASON
AND POSTMARKED NO LATER THAN THREE DAYS BEFORE THE DATE SET FORTH IN
THIS SUBCLAUSE.
(III) If the school district tax roll is filed with the commissioner
after September first, the determination of eligibility shall be made by
the fifteenth day after such filing, or as soon thereafter as is practi-
cable, and the advance payment shall be issued by the thirtieth day
after such filing, or as soon thereafter as is practicable. FOR EACH
RESIDENTIAL TAXPAYER IN SUCH SCHOOL DISTRICT THAT THE COMMISSIONER
DETERMINES TO BE INELIGIBLE FOR A REASON OTHER THAN FAILING TO MEET THE
INCOME AND RESIDENCY REQUIREMENTS FOR SUCH CREDIT, THE COMMISSIONER
SHALL NOTIFY, IN WRITING, SUCH TAXPAYER OF HIS OR HER INELIGIBILITY.
SUCH NOTICE MAILED TO RESIDENTIAL TAXPAYERS WHO ARE INELIGIBLE FOR THE
CREDIT ALLOWED PURSUANT TO THIS SUBSECTION BECAUSE THE PRIMARY RESIDENCE
OF SUCH A TAXPAYER RECEIVED A STAR EXEMPTION FOR THE ASSOCIATED FISCAL
YEAR AS SET FORTH IN CLAUSE (I) OF SUBPARAGRAPH (A) OF PARAGRAPH ONE OF
THIS SUBSECTION SHALL INCLUDE INFORMATION ON HOW TO SWITCH TO THE CREDIT
PROGRAM. SUCH NOTICE SHALL BE MAILED TO THE RESIDENTIAL TAXPAYER AND
POSTMARKED NO LATER THAN THREE DAYS BEFORE THE DATE SET FORTH IN THIS
SUBCLAUSE. SUCH NOTICE ALONG WITH AN APPEAL FORM AND A LIST OF ALL
SUPPORTING DOCUMENTATION THAT MAY BE REQUIRED FOR SUCH APPEAL SHALL BE
MAILED TO A RESIDENTIAL TAXPAYER FOUND INELIGIBLE FOR ANY OTHER REASON
AND POSTMARKED NO LATER THAN THREE DAYS BEFORE THE DATE SET FORTH IN
THIS SUBCLAUSE.
§ 3. Subparagraph (B) of paragraph 10 of subsection (eee) of section
606 of the tax law is amended by adding a new clause (iii) to read as
follows:
(III) ANY RESIDENTIAL TAXPAYER WHO RECEIVES A NOTICE OF INELIGIBILITY
PURSUANT TO SUBCLAUSE (I), (II) OR (III) OF CLAUSE (I) OF THIS SUBPARA-
GRAPH MAY APPEAL THE DETERMINATION MADE BY THE COMMISSIONER THAT HE OR
S. 4024--B 3
SHE IS INELIGIBLE TO RECEIVE SUCH CREDIT. SUCH APPEAL SHALL BE IN WRIT-
ING, MAILED TO THE COMMISSIONER AND POSTMARKED NO LATER THAN THIRTY DAYS
AFTER SUCH TAXPAYER RECEIVES SUCH NOTICE OF INELIGIBILITY. SUCH APPEAL
SHALL BE MADE IN A FORM TO BE DETERMINED BY THE COMMISSIONER, AND MAY
INCLUDE ANY SUPPORTING DOCUMENTATION THE RESIDENTIAL TAXPAYER DEEMS
APPROPRIATE. UPON RECEIPT OF AN APPEAL, THE COMMISSIONER SHALL HAVE
FIFTEEN DAYS TO MAKE A FINAL DETERMINATION REGARDING THE RESIDENTIAL
TAXPAYER'S ELIGIBILITY. SUCH TAXPAYER SHALL BE NOTIFIED OF THE FINAL
DETERMINATION BY THE COMMISSIONER WITHIN THREE DAYS AFTER SUCH FINAL
DETERMINATION IS MADE. FOR THOSE RESIDENTIAL TAXPAYERS WHOM THE COMMIS-
SIONER HAS DETERMINED TO BE ELIGIBLE FOR SUCH CREDIT PURSUANT TO SUCH
APPEAL, THE COMMISSIONER SHALL ADVANCE A PAYMENT IN THE AMOUNT SPECIFIED
IN PARAGRAPH THREE, FOUR OR SIX OF THIS SUBSECTION, WHICHEVER IS APPLI-
CABLE. SUCH PAYMENT AFTER APPEAL SHALL BE SUBJECT TO INTEREST AT THE
RATE PRESCRIBED BY SUBPARAGRAPH (A) OF PARAGRAPH TWO OF SUBSECTION (J)
OF SECTION SIX HUNDRED NINETY-SEVEN OF THIS ARTICLE.
§ 4. Subsection (eee) of section 606 of the tax law is amended by
adding a new paragraph 14 to read as follows:
(14) (A) THERE IS HEREBY ESTABLISHED IN THE DEPARTMENT THE OFFICE OF
STAR OMBUDSMAN. THE COMMISSIONER SHALL APPOINT THE DIRECTOR OF THE
OFFICE OF STAR OMBUDSMAN. THE DIRECTOR SHALL REPORT TO THE COMMISSIONER.
PERSONS EMPLOYED BY THE OFFICE OF THE OMBUDSMAN TO ACT AS "OMBUDSMEN"
SHALL BE ATTORNEYS OR SHALL HAVE EXPERTISE IN THE AREAS OF TAX AND REAL
ESTATE TAX, AS EVIDENCED BY EXPERIENCE IN THE FIELD, OR BY ACADEMIC
BACKGROUND, THE LEVEL AND SUFFICIENCY OF WHICH SHALL BE DETERMINED BY
THE DIRECTOR.
(B) THE OFFICE OF STAR OMBUDSMAN SHALL HAVE THE FOLLOWING DUTIES:
(I) TO CONFIRM TO TAXPAYERS, RECEIPT OF TAXPAYER INQUIRIES OR OTHER
COMMUNICATIONS REGARDING THE CREDIT ALLOWED PURSUANT TO THIS SUBSECTION
WITHIN TWENTY-FOUR HOURS OF WHEN SUCH INQUIRY OR COMMUNICATION WAS
RECEIVED BY THE DEPARTMENT;
(II) TO RESPOND TO TAXPAYER INQUIRIES MADE REGARDING DELAYS IN THE
PROCESSING OF ADVANCE PAYMENTS OR DETERMINATIONS OF ELIGIBILITY PURSUANT
TO THIS SUBSECTION;
(III) TO CONFIRM TO TAXPAYERS THAT A DEPARTMENT EMPLOYEE IS WORKING ON
HIS OR HER INQUIRY OR CASE REGARDING THE CREDIT ALLOWED PURSUANT TO THIS
SUBSECTION; AND
(IV) TO ESTABLISH A TRACKING SYSTEM AND UTILIZE CASE NUMBERS FOR
TAXPAYER INQUIRIES AND CASES REGARDING THE CREDIT ALLOWED PURSUANT TO
THIS SUBSECTION. SUCH TRACKING SYSTEM SHALL BE MADE AVAILABLE TO THE
PUBLIC VIA THE DEPARTMENT'S WEBSITE.
§ 5. This act shall take effect July 1, 2019. Effective immediately,
the addition, amendment and/or repeal of any rule or regulation neces-
sary for the implementation of this act on its effective date are
authorized to be made and completed on or before such date.
