S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7776
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               June 15, 2023
                                ___________
 
 Introduced  by M. of A. SIMON -- read once and referred to the Committee
   on Real Property Taxation
 
 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;
   (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,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06505-01-3
              

 A. 7776                             2
 
 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 TWENTY-THREE--TWO THOUSAND
 TWENTY-FOUR  SCHOOL  YEAR,  ELIGIBILITY FOR THE EXEMPTION SHALL BE BASED
 UPON AGE AS OF DECEMBER THIRTY-FIRST,  TWO  THOUSAND  TWENTY-THREE.  FOR
 EACH  SUBSEQUENT  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
 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
 A. 7776                             3

 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
 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.
 A. 7776                             4
 
   (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.