NY State Senate Bill 2025-S4805

Senate Bill S4805

2025-2026 Legislative Session

Requires the state to handle the income verification process for the purposes of the senior citizen tax 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
Feb 13, 2025	referred to aging

2025-S4805 (ACTIVE) - Details

See Assembly Version of this Bill:: A4984
Current Committee:: Senate Aging
Law Section:: Real Property Tax Law
Laws Affected:: Amd §467, RPT L
Versions Introduced in Other Legislative Sessions:: 2021-2022: S8812
2023-2024: S3128, A6794

2025-S4805 (ACTIVE) - Summary

Shifts the conducting of the income verification process for the purposes of the senior citizen tax exemption from municipalities to the department of taxation and finance.

2025-S4805 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S4805

SPONSOR: RYAN C
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to requiring the
state to handle the income verification process for the purposes of the
senior citizen tax exemption

 
PURPOSE:

The purpose of this bill is to require the state to handle all income
verification necessary to receive the senior citizen tax exemption.

 
SUMMARY OF PROVISIONS:

Section 1 of this bill would amend the Real Property Tax Law to allow
income eligibility of applicants to be verified annually by the depart-
ment, and the assessing authority will not need to request income
documentation. At the commissioner's discretion, and with the appropri-
ate assessing authority, extensions of the enrollment period can be
granted on an individual basis for the Senior Citizen Property Tax

Exemption. Any information or documentation submitted by an applicant
will be considered confidential and can only be disclosed to other
necessary individuals for the performance of duties related to the
Senior Citizen Property Tax Exemption.

Section 2 of this bill provides that the effective date shall take
effect immediately.

 
JUSTIFICATION:

Currently, senior citizens in New York State who qualify for the tax
exemption must visit their local town assessor to apply. With income
verification falling on the local assessors rather than the state tax
department, it can often become an unnecessarily egregious and difficult
process for the applicant. The town assessors do not have the authority
or access to the information that the state tax department has so it
falls to the applicant to have to prove their low-income status. This
legislation takes inspiration from the Enhanced STAR program and lessens
the burden of low-income senior citizens to prove their income to local
assessors and leaves verification to the state.

 
LEGISLATIVE HISTORY:

2023-24: Passed Senate.

2021-22: S.8812 (Maranon) - Referred to Aging.

 
FISCAL IMPLICATIONS:

None

 
EFFECTIVE DATE:
This act shall take effect immediately.

2025-S4805 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4805
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 13, 2025
                                ___________
 
 Introduced  by  Sen. C. RYAN -- 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 requiring  the
   state  to  handle  the income verification process for the purposes of
   the senior citizen tax exemption

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subdivision 5 of section 467 of the real property tax law,
 as amended by section 4 of part K of chapter 59 of the laws of 2023,  is
 amended to read as follows:
   5.  (A)  Application  for such exemption must be made by the owner, or
 all of the owners of the property, on forms prescribed  by  the  commis-
 sioner  to be furnished by the appropriate assessing authority and shall
 furnish the information and  be  executed  in  the  manner  required  or
 prescribed  in  such forms, and shall be filed in such assessor's office
 on or before the appropriate taxable status  date.  Notwithstanding  any
 other  provision of law, at the option of the municipal corporation, any
 person otherwise qualifying under this section shall not be  denied  the
 exemption  under this section if such person becomes sixty-five years of
 age after the appropriate taxable status date and on or before  December
 thirty-first of the same year.
   (B)  EFFECTIVE  WITH  APPLICATIONS FOR SUCH EXEMPTION, THE APPLICATION
 FORM SHALL INDICATE THAT ALL OWNERS OF  THE  PROPERTY  AND  ANY  OWNERS'
 SPOUSES  RESIDING  ON  THE  PREMISES  MUST HAVE THEIR INCOME ELIGIBILITY
 VERIFIED ANNUALLY BY THE DEPARTMENT  AND  MUST  FURNISH  THEIR  TAXPAYER
 IDENTIFICATION  NUMBERS  IN ORDER TO FACILITATE MATCHING WITH RECORDS OF
 THE DEPARTMENT.  THE INCOME ELIGIBILITY OF SUCH PERSONS SHALL  BE  VERI-
 FIED  ANNUALLY  BY THE DEPARTMENT, AND THE ASSESSING AUTHORITY SHALL NOT
 REQUEST  INCOME  DOCUMENTATION  FROM  THEM.  ALL  APPLICANTS  FOR   SUCH
 EXEMPTION AND ALL ASSESSING AUTHORITIES SHALL BE REQUIRED TO PARTICIPATE
 IN  THIS  PROGRAM,  KNOWN  AS  THE SENIOR CITIZEN PROPERTY TAX EXEMPTION
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09140-01-5

 S. 4805                             2
 
 INCOME VERIFICATION PROGRAM. THE COMMISSIONER MAY, IN  SUCH  COMMISSION-
 ER'S  DISCRETION  AND  IN  CONJUNCTION  WITH  THE  APPROPRIATE ASSESSING
 AUTHORITY, EXTEND ON AN INDIVIDUAL BASIS AND AS NECESSARY THE ENROLLMENT
 PERIOD  OF THE SENIOR CITIZEN PROPERTY TAX EXEMPTION INCOME VERIFICATION
 PROGRAM FOR PROPERTY OWNERS WHO FAILED TO  ENROLL  IN  SUFFICIENT  TIME.
 WHERE APPROPRIATE, THE COMMISSIONER, IN CONJUNCTION WITH THE APPROPRIATE
 ASSESSING  AUTHORITY,  IS FURTHER AUTHORIZED TO REMIT DIRECTLY TO SUCH A
 PROPERTY OWNER A PAYMENT IN AN AMOUNT EQUAL TO  THE  DIFFERENCE  BETWEEN
 THE  TAX BILL THAT THE PROPERTY OWNER ACTUALLY RECEIVED AND THE TAX BILL
 THAT THE PROPERTY OWNER WOULD HAVE  RECEIVED  HAD  SUCH  PROPERTY  OWNER
 ENROLLED IN A TIMELY MANNER.
   (C)  ANY  INFORMATION  OR  DOCUMENTATION  SUBMITTED BY AN APPLICANT IN
 CONNECTION WITH APPLICATIONS FOR OR RENEWAL OF AN  EXEMPTION  AUTHORIZED
 UNDER PARAGRAPH (A) OF SUBDIVISION ONE OF THIS SECTION TO VERIFY INCOME,
 SHALL BE DEEMED CONFIDENTIAL, AND THE ASSESSOR, ANY MUNICIPAL OFFICER OR
 MUNICIPAL  EMPLOYEES SHALL BE PROHIBITED FROM DISCLOSING ANY SUCH INFOR-
 MATION, EXCEPT FOR ANY DISCLOSURE NECESSARY IN THE PERFORMANCE OF  THEIR
 OFFICIAL DUTIES.
   § 2. This act shall take effect immediately.

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