Assembly Bill A7234

2021-2022 Legislative Session

Undoes part A of chapter 60 of the laws of 2016, which provides for the transition of the school tax relief property tax exemption to a personal income tax credit; repealer

download bill text pdf

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Archive: Last Bill Status - In Assembly 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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2021-A7234 (ACTIVE) - Details

See Senate Version of this Bill:
S4250
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§425 & 496, rpld §425 sub 16, §1306-a sub 6, RPT L; rpld §606 sub§ (eee), amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7531
2017-2018: S1374
2019-2020: S505
2023-2024: A3224, S2337

2021-A7234 (ACTIVE) - Summary

Prevents the transition of the school tax relief property tax exemption to a personal income tax credit.

2021-A7234 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7234
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 29, 2021
                                ___________
 
 Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law and the tax law,  in  relation
   to  preventing  the  transitioning  of  the  school  tax relief (STAR)
   exemption into a personal income tax  credit;  and  repealing  certain
   provisions of the real property tax law and the tax law relating ther-
   eto
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (a) of subdivision 6 of section 425 of  the  real
 property tax law, as amended by section 1 of part A of chapter 60 of the
 laws of 2016, is amended to read as follows:
   (a) Generally. All owners of the property who primarily reside thereon
 [and  who  are  not  subject to the provisions of subdivision sixteen of
 this section] must jointly file an application for  exemption  with  the
 assessor on or before the appropriate taxable status date. Such applica-
 tion may be filed by mail if it is enclosed in a postpaid envelope prop-
 erly  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
 exemption. 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  assessor  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.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08286-01-1
              

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