Bill Text: NY A01954 | 2021-2022 | General Assembly | Introduced


Bill Title: Relates to creating an age based school tax relief exemption for those aged sixty-five years or more.

Spectrum: Slight Partisan Bill (Democrat 21-11)

Status: (Introduced - Dead) 2022-01-05 - referred to real property taxation [A01954 Detail]

Download: New_York-2021-A01954-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          1954

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    January 13, 2021
                                       ___________

        Introduced  by  M.  of  A. BARNWELL, WALLACE, DE LA ROSA, CRUZ, FRONTUS,
          DAVILA, SAYEGH, BRABENEC, MONTESANO, WALCZYK, REILLY, BYRNES,  WEPRIN,
          SEAWRIGHT,  SMITH,  TAGUE  --  Multi-Sponsored  by -- M. of A. ABBATE,
          ABINANTI, J. M. GIGLIO, HYNDMAN, NORRIS, PALMESANO,  RAMOS,  D. ROSEN-
          THAL,  SANTABARBARA, THIELE, VANEL, WALSH -- 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:

     1    Section 1. The real property tax  law  is  amended  by  adding  a  new
     2  section 425-b to read as follows:
     3    §  425-b.  Age  based  school  tax refund. 1. Generally. Real property
     4  which satisfies the requirements of this section shall receive a  school
     5  tax refund as provided herein.
     6    2. Overview. Where all of the owners of the parcel who reside primari-
     7  ly thereon and any owner's spouse who resides primarily thereon combined
     8  have an income, defined as the combined income of all owners, and of any
     9  owner's  spouses  residing on the premises, of not more than one hundred
    10  fifty thousand dollars, such property shall  be  granted  an  age  based
    11  school tax refund based on the following formula:
    12    (a)  seniors  aged  sixty-five  to  sixty-nine shall be granted a five
    13  hundred dollar refund;
    14    (b) seniors aged seventy to seventy-four shall be granted a one  thou-
    15  sand dollar refund;
    16    (c)  seniors  aged seventy-five to seventy-nine shall be granted a one
    17  thousand five hundred dollar refund;
    18    (d) seniors aged eighty to eighty-four shall be granted a two thousand
    19  dollar refund;
    20    (e) seniors aged eighty-five to eighty-nine shall  be  granted  a  two
    21  thousand five hundred dollar refund; and

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06917-01-1

        A. 1954                             2

     1    (f)  seniors  ninety  years  of  age or older shall be granted a three
     2  thousand dollar refund.
     3    3.  Eligibility  requirements.  To  qualify for the refund pursuant to
     4  this section, the property must be a one, two or three family residence,
     5  a farm dwelling or residential property held in condominium  or  cooper-
     6  ative  form  of  ownership.  If  the property is not an eligible type of
     7  property, but a portion of the property is partially used by  the  owner
     8  as  a primary residence, that portion which is so used shall be entitled
     9  to the refund provided by this  section.  Provided,  however,  that  the
    10  property  must  serve  as  the  primary  residence of one or more of the
    11  owners thereof.
    12    4. Age. (a) All of the owners must  meet  the  age  required  for  the
    13  refund as of the date specified herein, or in the case of property owned
    14  by  husband and wife or by siblings, one of the owners must meet the age
    15  required as of that date and the property  must  serve  as  the  primary
    16  residence  of  that owner. For the two thousand twenty-one--two thousand
    17  twenty-two school year, eligibility for the  exemption  shall  be  based
    18  upon  age as of December thirty-first, two thousand twenty-one. For each
    19  subsequent school year, the applicable date shall  be  advanced  by  one
    20  year.
    21    (b)  The  term  "siblings" as used in this section shall have the same
    22  meaning as set forth in section four hundred sixty-seven of this title.
    23    (c) In the case of property owned by husband and  wife,  one  of  whom
    24  meets  the  age required, the refund, once granted, shall continue to be
    25  issued at the same level each year upon the death of the older spouse so
    26  long as the surviving spouse is at least sixty-two years of  age  as  of
    27  the  date specified in this subdivision until the surviving spouse meets
    28  the age required for the same level of refund.
    29    5. Computation and certification by  commissioner.  It  shall  be  the
    30  responsibility of the commissioner to compute the exempt amount for each
    31  assessing  unit  in  each county in the manner provided in this section,
    32  and to certify the same to the assessor of each assessing  unit  and  to
    33  the  county  director of real property tax services of each county. Such
    34  certification shall be made at least twenty days before  the  last  date
    35  prescribed by law for the filing of the tentative assessment roll.
    36    6.  Notice  requirement.  (a)  Generally.  Every school district shall
    37  notify, or cause to be notified, each  person  owning  residential  real
    38  property  in  the school district of the provisions of this section. The
    39  provisions of this subdivision may be met  by  a  notice  sent  to  such
    40  persons  in substantially the following form: "Residential real property
    41  may qualify for a partial refund from school district  taxes  under  the
    42  New  York  state  age  based  school tax refund program. To receive such
    43  refund, owners of qualifying property  must  file  an  application  with
    44  their  local  assessor  on or before the applicable taxable status date.
    45  For further information, please contact your local assessor."
    46    (b) Third party notice. (i) A person eligible for the age based school
    47  tax refund may request that a notice be sent to an  adult  third  party.
    48  Such  request shall be made on a form prescribed by the commissioner and
    49  shall be submitted to the assessor of the assessing unit  in  which  the
    50  eligible  taxpayer  resides  no  later  than sixty days before the first
    51  taxable status date to which it is to apply.  Such form shall provide  a
    52  section  whereby the designated third party shall consent to such desig-
    53  nation. Such request shall be effective upon receipt  by  the  assessor.
    54  The  assessor  shall maintain a list of all eligible property owners who
    55  have requested notices pursuant to this paragraph and  shall  furnish  a
    56  copy of such list to the department upon request.

        A. 1954                             3

     1    (ii)  The  obligation to mail such notices shall cease if the eligible
     2  taxpayer cancels the request.
     3    (c) Notice not mailed or received. Failure to mail any notice required
     4  by  this  subdivision,  or the failure of a party to receive same, shall
     5  not affect the validity of the levy, collection, or enforcement of taxes
     6  on property owned by such person, or  in  the  case  of  a  third  party
     7  notice,  on  property  owned  by  the  person requesting the third party
     8  notice.
     9    7. Application procedure. (a) Generally. All owners  of  the  property
    10  who  primarily  reside  thereon must jointly file an application for the
    11  refund with the assessor on or before  the  appropriate  taxable  status
    12  date. Such application may be filed by mail if it is enclosed in a post-
    13  paid  envelope properly addressed to the appropriate assessor, deposited
    14  in a post office or official depository under the exclusive care of  the
    15  United States postal service, and postmarked by the United States postal
    16  service  on  or  before  the  applicable  taxable status date. Each such
    17  application shall be made on a  form  prescribed  by  the  commissioner,
    18  which  shall  require the applicant or applicants to agree to notify the
    19  assessor if their primary residence  changes  while  their  property  is
    20  receiving  the  refund. The assessor may request that proof of residency
    21  be submitted with the application.  If the applicant requests a  receipt
    22  from  the assessor as proof of submission of the application, the asses-
    23  sor shall provide such receipt. If such request is made  by  other  than
    24  personal  request, the applicant shall provide the assessor with a self-
    25  addressed postpaid envelope in which to mail the receipt.
    26    (b) Approval or denial of application. If the  assessor  is  satisfied
    27  that  the  applicant  or applicants are entitled to a refund pursuant to
    28  this section, he or she shall approve  the  application  and  such  real
    29  property  shall  thereafter  receive  the age based school tax refund as
    30  provided in this section. If the assessor determines that the  applicant
    31  or  applicants are not entitled to a refund pursuant to this section, he
    32  or she shall, not later than ten days prior  to  the  date  for  hearing
    33  complaints  in relation to assessments, mail to each applicant not enti-
    34  tled to the exemption a notice of denial of that  application  for  such
    35  refund for that year. The notice of denial shall specify each reason for
    36  such  denial and shall be sent on a form prescribed by the commissioner.
    37  Failure to mail any such notice of denial or the failure of  any  person
    38  to  receive  such  notice  shall  not  prevent  the levy, collection and
    39  enforcement of the taxes on property owned by such person.
    40    8. Effect of refund. The refund shall not be considered when determin-
    41  ing state aid to education pursuant to section thirty-six hundred two of
    42  the education law, when determining school district debt limits pursuant
    43  to law, when determining the amount of taxes  to  be  levied  by  or  on
    44  behalf  of  a  school  district, when calculating tax rates for a school
    45  district, when apportioning taxes between  or  among  school  districts,
    46  when  apportioning taxes among classes in a special assessing unit under
    47  article eighteen of this chapter, or  when  apportioning  taxes  between
    48  classes  in  an  approved  assessing unit under article nineteen of this
    49  chapter.
    50    9. Duration of refund. The  refund,  once  granted,  shall  remain  in
    51  effect until discontinued in the manner provided in this section.
    52    10.  Discontinuance  of  exemption.  (a) Generally. The assessor shall
    53  discontinue any refund granted pursuant to this section  if  it  appears
    54  that:  (i)  the  owner  or  owners  have qualified for a higher level of
    55  refund, upon which such assessor shall  approve  such  higher  level  of
    56  refund,  (ii) the property may not be the primary residence of the owner

        A. 1954                             4

     1  or owners who applied for the exemption, (iii) title to the property has
     2  been transferred to a new owner or owners, or (iv) the  property  other-
     3  wise may no longer be eligible for the refund.
     4    (b)  Rights of owners. Upon determining that a refund granted pursuant
     5  to this section should be discontinued, the assessor shall mail a notice
     6  stating so to the owner or owners thereof at the time and in the  manner
     7  provided  by  section  five  hundred  ten of this chapter. Such owner or
     8  owners shall be entitled to seek administrative and judicial  review  of
     9  such  action  in  the  manner provided by law, provided, that the burden
    10  shall be on such owner  or  owners  to  establish  eligibility  for  the
    11  exemption.
    12    11.  Proof of residency. (a) Requests. From time to time, the assessor
    13  may request proof of residency from the owner or owners of any  property
    14  which  is  receiving a refund pursuant to this section. In addition, the
    15  assessor shall request proof of residency from any such owner or  owners
    16  when requested to do so by the commissioner.
    17    (b)  Timing. A request for proof of residency shall be mailed at least
    18  sixty days prior to the ensuing taxable status date. The owner or owners
    19  shall submit proof of their residency to the assessor on or  before  the
    20  ensuing taxable status date.
    21    (c)  Review  of submission. The burden shall be on the owner or owners
    22  to establish that the property  is  their  primary  residence.  If  they
    23  submit  proof of residency on or before the ensuing taxable status date,
    24  and the submission demonstrates to the assessor's satisfaction that  the
    25  property  is the primary residence of one or more of the owners thereof,
    26  and if the requirements of this section  are  otherwise  satisfied,  the
    27  exemption  shall  continue in effect on the ensuing tentative assessment
    28  roll.  Otherwise, the assessor shall discontinue the  exemption  on  the
    29  next ensuing tentative assessment roll as provided in this section, and,
    30  where appropriate, shall proceed as further provided.
    31    § 2. This act shall take effect on the one hundred eightieth day after
    32  it shall have become a law.  Effective immediately, the addition, amend-
    33  ment and/or repeal of any rule or regulation necessary for the implemen-
    34  tation of this act on its effective date are authorized to be made on or
    35  before such date.
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