Senate Bill S4226

2023-2024 Legislative Session

Provides a filing extension for the "enhanced" STAR exemption to eligible applicants

download bill text pdf

Sponsored By

Archive: Last 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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2023-S4226 (ACTIVE) - Details

Current Committee:
Senate Aging
Law Section:
Real Property Tax Law
Laws Affected:
Amd §425, RPT L
Versions Introduced in Other Legislative Sessions:
2017-2018: S7139
2019-2020: S3785
2021-2022: S4123

2023-S4226 (ACTIVE) - Summary

Provides a filing extension for the "enhanced" STAR exemption to initial applicants provided that such applicants have not been granted such extension before and such applicants are otherwise entitled to the exemption.

2023-S4226 (ACTIVE) - Sponsor Memo

2023-S4226 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4226
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 6, 2023
                                ___________
 
 Introduced  by  Sens. GRIFFO, TEDISCO -- 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  providing  a
   filing  extension for the "enhanced" STAR exemption to eligible appli-
   cants

   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 (a-3) to read as follows:
   (A-3) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY,  WHERE  AN
 INITIAL  APPLICATION  FOR  THE  "ENHANCED"  STAR EXEMPTION AUTHORIZED BY
 SUBDIVISION FOUR OF THIS SECTION HAS NOT BEEN FILED  ON  OR  BEFORE  THE
 TAXABLE  STATUS  DATE,  AND  THE  APPLICANT IS OTHERWISE ENTITLED TO THE
 EXEMPTION, SUCH APPLICANT SHALL BE GRANTED A ONE-TIME EXTENSION  OF  THE
 FILING  DEADLINE.  THE  APPLICANT  SHALL SUBMIT A WRITTEN REQUEST TO THE
 COMMISSIONER ASKING HIM OR HER TO EXTEND THE FILING DEADLINE  AND  GRANT
 THE EXEMPTION. THE COMMISSIONER SHALL GRANT THE EXEMPTION IF THE COMMIS-
 SIONER  IS  SATISFIED  THAT  (I) THE APPLICANT HAS NOT BEEN GRANTED SUCH
 EXTENSION BEFORE AND (II) THE APPLICANT IS  OTHERWISE  ENTITLED  TO  THE
 EXEMPTION.  THE  COMMISSIONER  SHALL  MAIL NOTICE OF HIS OR HER DETERMI-
 NATION TO SUCH OWNER AND THE ASSESSOR. IF THE DETERMINATION STATES  THAT
 THE COMMISSIONER HAS GRANTED THE EXEMPTION, THE ASSESSOR SHALL THEREUPON
 BE  AUTHORIZED  AND DIRECTED TO CORRECT THE ASSESSMENT ROLL ACCORDINGLY,
 OR, IF ANOTHER PERSON HAS CUSTODY OR CONTROL OF THE ASSESSMENT ROLL,  TO
 DIRECT   THAT  PERSON  TO  MAKE  THE  APPROPRIATE  CORRECTIONS.  IF  THE
 CORRECTION IS NOT MADE BEFORE SCHOOL TAXES ARE LEVIED,  THE  FAILURE  TO
 TAKE  THE  EXEMPTION INTO ACCOUNT IN THE COMPUTATION OF THE TAX SHALL BE
 DEEMED A "CLERICAL ERROR" FOR PURPOSES OF TITLE THREE OF ARTICLE FIVE OF
 THIS CHAPTER, AND SHALL BE CORRECTED ACCORDINGLY.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04447-01-3

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