NY State Senate Bill 2021-S9547

Senate Bill S9547

2021-2022 Legislative Session

Establishes a capped property school tax rate for persons seventy years of age or older who meet the eligibility requirements for the enhanced STAR exemption

download bill text pdf

Archive: Last Bill Status - In Senate Committee Rules 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Sep 02, 2022	referred to rules

2021-S9547 (ACTIVE) - Details

See Assembly Version of this Bill:: A7160
Current Committee:: Senate Rules
Law Section:: Real Property Tax Law
Laws Affected:: Add §431, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2051, A3139
2011-2012: S2998, A3943
2013-2014: S1767, A1212
2015-2016: S1480, A1472
2017-2018: S3195, A2533
2019-2020: S3769, A3389

2021-S9547 (ACTIVE) - Summary

Establishes a capped real property school tax rate for persons seventy years of age or older who meet the eligibility requirements for the enhanced school tax relief exemption.

2021-S9547 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S9547

SPONSOR: BROOKS
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to establishing a
capped real property school tax rate for persons seventy years of age or
older who meet the eligibility requirements for the enhanced STAR
exemption

 
PURPOSE:

The purpose of this legislation is to create a fixed real property
school tax rate for real property owners seventy (70) years of age or
older who qualify for the enhanced STAR exemption.

 
SUMMARY OF PROVISIONS:

Section 1. amends section 431 of the real property tax law to provide a
fixed real property school tax rate for persons seventy years of age or
over who meet the requirements for the enhanced STAR exemption. The
enhanced STAR exemption is available for the primary residences of

senior citizens with yearly household incomes not exceeding the state -
wide standard.

1: (a) Under the bill, residential real property owned and occupied by:
individuals who are 70 years of age or over; or by husband and wife, one
of whom is 70 years of age or older and meets each of the requirements
for the enhanced STAR exemption, shall be eligible for a fixed real
property school tax rate;

(b) "fixed real property school tax rate" shall mean the lower of: (i)
the real property school tax rate established on the taxable status date
immediately following the date on which an eligible person attains the
age of 70 years; or

(ii) the real property school tax rate established on any taxable status
date after an eligible person attains the age of 70 years; and c) the
fixed real property school tax rate shall be determined annually for
each eligible person.

2: The bill requires eligible persons to apply annually for the fixed
rate in a manner and form determined by the school district. The bill
also requires eligible persons to submit proof of age.  3: Every school
district shall notify residential real property owners of the provisions
of this bill.

Section 2. is the enacting clause.


 
JUSTIFICATION:

By the time New Yorkers attain the age of seventy, they typically no
longer have dependents in the New York State school system. This bill is
designed to benefit New York's senior citizens who are seventy years of
age or older by freezing real property school tax rates. By providing a
fixed school tax rate to persons aged seventy or older, this bill
ensures some tax relief to persons no longer reaping the benefits that
the real property school tax provides.
 
FISCAL IMPLICATIONS:

None to the state

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after such date.

2021-S9547 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9547
 
                             I N  S E N A T E
 
                             September 2, 2022
                                ___________
 
 Introduced  by  Sen.  BROOKS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the real property tax law, in relation to establishing a
   capped real property school tax rate for persons seventy years of  age
   or  older  who meet the eligibility requirements for the enhanced STAR
   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 431 to read as follows:
   § 431. PERSONS SEVENTY YEARS OF AGE  OR  OVER;  CAPPED  REAL  PROPERTY
 SCHOOL  TAX RATE. 1. (A) RESIDENTIAL REAL PROPERTY OWNED AND OCCUPIED BY
 ONE OR MORE PERSONS, EACH OF WHOM IS SEVENTY YEARS OF AGE  OR  OVER  AND
 MEETS  EACH  OF  THE  REQUIREMENTS FOR THE ENHANCED EXEMPTION FOR SENIOR
 CITIZENS SET FORTH IN SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE, OR
 RESIDENTIAL REAL PROPERTY OWNED AND OCCUPIED BY HUSBAND AND WIFE, ONE OF
 WHOM IS SEVENTY YEARS OF AGE OR OVER AND MEETS EACH OF THE  REQUIREMENTS
 FOR THE ENHANCED EXEMPTION FOR SENIOR CITIZENS SET FORTH IN SECTION FOUR
 HUNDRED TWENTY-FIVE OF THIS TITLE, SHALL BE ELIGIBLE FOR THE CAPPED REAL
 PROPERTY  SCHOOL TAX RATE SET FORTH IN THIS SECTION, PROVIDED THE SCHOOL
 DISTRICT, AFTER PUBLIC HEARING, ADOPTS A RESOLUTION PROVIDING THEREFOR.
   (B) FOR PURPOSES OF THIS  SECTION,  THE  TERM  "CAPPED  REAL  PROPERTY
 SCHOOL TAX RATE" SHALL MEAN THE LOWER OF:
   (I)  THE  REAL  PROPERTY  SCHOOL  TAX  RATE ESTABLISHED ON THE TAXABLE
 STATUS DATE NEXT SUCCEEDING THE DATE ON WHICH AN ELIGIBLE PERSON ATTAINS
 THE AGE OF SEVENTY YEARS; OR
   (II) THE REAL PROPERTY SCHOOL TAX  RATE  ESTABLISHED  ON  ANY  TAXABLE
 STATUS  DATE  SUBSEQUENT TO THE DATE ON WHICH AN ELIGIBLE PERSON ATTAINS
 THE AGE OF SEVENTY YEARS, WHICH IS LOWER THAN THE REAL  PROPERTY  SCHOOL
 TAX RATE ESTABLISHED PURSUANT TO SUBPARAGRAPH (I) OF THIS PARAGRAPH.
   (C) THE CAPPED REAL PROPERTY SCHOOL TAX RATE SHALL BE DETERMINED ANNU-
 ALLY  FOR  EACH ELIGIBLE PERSON SEVENTY YEARS OF AGE OR OLDER IN ACCORD-
 ANCE WITH THE PROVISIONS OF PARAGRAPHS (A) AND (B) OF THIS SUBDIVISION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10995-01-1

 S. 9547                             2
 
   2. ANY PERSON ELIGIBLE FOR THE CAPPED REAL PROPERTY  SCHOOL  TAX  RATE
 SHALL  APPLY  ANNUALLY  FOR  SUCH CAPPED RATE. SUCH APPLICATION SHALL BE
 MADE IN A MANNER AND FORM  DETERMINED  BY  THE  STATE  BOARD  AND  SHALL
 REQUIRE  PROOF  OF  THE APPLICANT'S AGE. SUCH APPLICATION SHALL BE FILED
 WITH  THE  LOCAL  ASSESSOR ON OR BEFORE THE TAXABLE STATUS DATE FOR SUCH
 DISTRICT.
   3. 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 OWNED BY PERSONS SEVENTY YEARS  OF  AGE
 OR  OLDER MAY BE ELIGIBLE FOR A CAPPED REAL PROPERTY SCHOOL TAX RATE. TO
 RECEIVE SUCH CAPPED RATE, ELIGIBLE OWNERS OF  QUALIFYING  PROPERTY  MUST
 FILE  AN APPLICATION WITH THEIR LOCAL ASSESSOR ON OR BEFORE THE APPLICA-
 BLE TAXABLE STATUS DATE. FOR FURTHER INFORMATION,  PLEASE  CONTACT  YOUR
 LOCAL ASSESSOR."
   4.  A SCHOOL DISTRICT WHICH PROVIDES A CAPPED REAL PROPERTY SCHOOL TAX
 RATE FOR PERSONS SEVENTY YEARS OF AGE OR OVER PURSUANT TO  THIS  SECTION
 SHALL  BE  ELIGIBLE FOR REIMBURSEMENT BY THE DEPARTMENT OF EDUCATION, AS
 APPROVED BY THE COMMISSIONER OF  EDUCATION,  IN  CONSULTATION  WITH  THE
 COMMISSIONER  OF  TAXATION  AND  FINANCE, FOR ONE HUNDRED PERCENT OF THE
 DIRECT COST TO SUCH SCHOOL DISTRICT RESULTING FROM THE IMPLEMENTATION OF
 THIS SECTION. SUCH DIRECT COST SHALL BE  CALCULATED  PURSUANT  TO  REGU-
 LATIONS  OF  THE  COMMISSIONER  OF  EDUCATION,  IN CONSULTATION WITH THE
 COMMISSIONER OF TAXATION AND FINANCE.   A CLAIM FOR  SUCH  REIMBURSEMENT
 SHALL BE MADE BY SUCH SCHOOL DISTRICT IN A MANNER AND FORM PRESCRIBED BY
 THE COMMISSIONER OF EDUCATION.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a  law  and  shall  apply  to
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after such date.

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