NY State Senate Bill 2023-S2160

Senate Bill S2160

2023-2024 Legislative Session

Provides that where a senior citizen purchases real property after the taxable status date, such person shall be eligible for the enhanced STAR exemption

download bill text pdf

Current Bill Status - In Senate Committee Aging 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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to aging
Jan 18, 2023	referred to aging

2023-S2160 (ACTIVE) - Details

See Assembly Version of this Bill:: A3792
Current Committee:: Senate Aging
Law Section:: Real Property Tax Law
Laws Affected:: Amd §425, RPT L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S4986, A7003
2021-2022: S5172, A5806

2023-S2160 (ACTIVE) - Summary

Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption.

2023-S2160 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S2160

SPONSOR: PALUMBO
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to eligibility
for the enhanced school tax relief exemption for senior citizens for
properties purchased after the levy of taxes

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill provides that where a senior citizen purchases real property
after the taxable status date, such person shall be eligible for the
enhanced STAR exemption.

 
SUMMARY OF SPECIFIC PROVISIONS:

§ 1- Amends subdivision 6 of § 425 of the Real Property Tax Law by
adding a new paragraph (f).

§ 2- Effective date.

 
JUSTIFICATION:

Real property tax law section 425 subdivision (6) presently allows a
senior citizen who moves after a municipal taxable status date to retain
their eligibility for the regular senior citizens' property tax
exemption. This bill will correct a technical oversight that occurred
when the STAR program was enacted by making a similar opportunity to
transfer an existing exemption available to STAR applicants who are over
65.

This bill will allow a senior citizen to move after a municipal taxable
status date and still be eligible for the enhanced senior citizen
exemption for that year. The property owner must file an application for
exemption within 30 days after receiving title to the property. The
assessor, no later than 30 days after receiving such application, shall
notify both the applicant and the Board of Assessment review by first
class mail of the exempt amount which is then subject to the assessment
review process. This process will ensure that senior citizens do not
lose an exemption for which they are otherwise qualified.

 
LEGISLATIVE HISTORY:

2022 S.5172/A.5806; 2020 S.4986/A.7003; 2017-18 S.3228/A.2681; 2015-16
S.4152/A.5635; 2013-14 S.3310/A.4119; 2011-12 5.1942; 2009-10 S.2925;
2007-08, 5.941; 2005-2006, S.1559; 2003-2004, S.2583; 2001-2002, S.2311;
1999-2000, S. 3246.

 
FISCAL IMPLICATIONS:

None. There will be no new costs because the exemption has already been
allotted for in state funds and is merely shifting.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to real property
transferred to qualified senior citizens after taxable status dates
occurring on or after such date.

2023-S2160 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2160
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 18, 2023
                                ___________
 
 Introduced  by  Sen. PALUMBO -- 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, in  relation  to  eligibility
   for  the  enhanced school tax relief exemption for senior citizens for
   properties purchased after the levy of taxes

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision 6 of section 425 of the real property tax law
 is amended by adding a new paragraph (f) to read as follows:
   (F) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (A) OF  THIS  SUBDIVI-
 SION,  WHERE  A  PERSON  WHO  MEETS  THE  REQUIREMENTS  FOR  AN ENHANCED
 EXEMPTION FOR PROPERTY OWNED BY SENIOR CITIZENS PURSUANT TO THIS SECTION
 PURCHASES PROPERTY AFTER THE LEVY OF TAXES,  SUCH  PERSON  MAY  FILE  AN
 APPLICATION  FOR  EXEMPTION  WITH THE ASSESSOR WITHIN THIRTY DAYS OF THE
 TRANSFER OF TITLE TO SUCH PERSON. THE ASSESSOR  SHALL  MAKE  A  DETERMI-
 NATION  OF  WHETHER  OR  NOT  THE PARCEL WOULD HAVE QUALIFIED FOR EXEMPT
 STATUS ON THE TAX ROLL ON WHICH THE TAXES WERE LEVIED HAD TITLE  TO  THE
 PARCEL  BEEN  IN  THE  NAME  OF THE APPLICANT ON THE TAXABLE STATUS DATE
 APPLICABLE TO  THE  TAX  ROLL.  THE  APPLICATION  SHALL  BE  ON  A  FORM
 PRESCRIBED  BY THE COMMISSIONER. THE ASSESSOR, NO LATER THAN THIRTY DAYS
 AFTER RECEIPT OF SUCH APPLICATION, SHALL NOTIFY BOTH THE  APPLICANT  AND
 THE  BOARD  OF  ASSESSMENT  REVIEW,  BY  FIRST CLASS MAIL, OF THE EXEMPT
 AMOUNT, IF ANY, AND THE RIGHT OF THE OWNER TO A  REVIEW  OF  THE  EXEMPT
 AMOUNT  UPON  THE FILING OF A WRITTEN COMPLAINT. SUCH COMPLAINT SHALL BE
 ON A FORM PRESCRIBED BY THE COMMISSIONER AND SHALL  BE  FILED  WITH  THE
 BOARD  OF  ASSESSMENT  REVIEW  WITHIN TWENTY DAYS OF THE MAILING OF THIS
 NOTICE.  IF NO COMPLAINT IS RECEIVED, THE  BOARD  OF  ASSESSMENT  REVIEW
 SHALL  SO  NOTIFY  THE ASSESSOR, AND THE EXEMPT AMOUNT DETERMINED BY THE
 ASSESSOR SHALL BE FINAL. IF THE APPLICANT FILES A COMPLAINT,  THE  BOARD
 OF  ASSESSMENT REVIEW SHALL SCHEDULE A TIME AND PLACE FOR A HEARING WITH
 RESPECT THERETO NO LATER THAN THIRTY  DAYS  AFTER  THE  MAILING  OF  THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03790-01-3

 S. 2160                             2
 
 NOTICE  BY  THE  ASSESSOR. THE BOARD OF ASSESSMENT REVIEW SHALL MEET AND
 DETERMINE THE EXEMPT AMOUNT AND SHALL IMMEDIATELY  NOTIFY  THE  ASSESSOR
 AND THE APPLICANT, BY FIRST CLASS MAIL, OF ITS DETERMINATION. THE AMOUNT
 OF  EXEMPTION  DETERMINED PURSUANT TO THIS PARAGRAPH SHALL BE SUBJECT TO
 REVIEW AS PROVIDED IN ARTICLE SEVEN OF THIS CHAPTER. SUCH  A  PROCEEDING
 SHALL  BE  COMMENCED  WITHIN THIRTY DAYS OF THE MAILING OF THE NOTICE OF
 THE BOARD OF ASSESSMENT REVIEW TO THE NEW  OWNER  AS  PROVIDED  IN  THIS
 PARAGRAPH.
   §  2.  This  act shall take effect immediately and shall apply to real
 property transferred to qualified senior citizens after  taxable  status
 dates occurring on or after such date.

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