Bill Text: NY A02262 | 2019-2020 | General Assembly | Amended

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 22-13)

Status: (Introduced) 2020-01-08 - referred to real property taxation [A02262 Detail]

Download: New_York-2019-A02262-Amended.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 22, 2019
        Introduced  by  M.  of  A.  BARNWELL  --  Multi-Sponsored by -- M. of A.
          WEPRIN  --  read  once  and referred to the Committee on Real Property
          Taxation -- committee discharged, bill amended, ordered  reprinted  as
          amended and recommitted to said committee
        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;
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 2262--A                          2
     1    (e)  seniors  aged  eighty-five  to eighty-nine shall be granted a two
     2  thousand five hundred dollar refund; and
     3    (f)  seniors  ninety  years  of  age or older shall be granted a three
     4  thousand dollar refund.
     5    3. Eligibility requirements. To qualify for  the  refund  pursuant  to
     6  this section, the property must be a one, two or three family residence,
     7  a  farm  dwelling or residential property held in condominium or cooper-
     8  ative form of ownership. If the property is  not  an  eligible  type  of
     9  property,  but  a portion of the property is partially used by the owner
    10  as a primary residence, that portion which is so used shall be  entitled
    11  to  the  refund  provided  by  this section. Provided, however, that the
    12  property must serve as the primary residence  of  one  or  more  of  the
    13  owners thereof.
    14    4.  Age.  (a)  All  of  the  owners must meet the age required for the
    15  refund as of the date specified herein, or in the case of property owned
    16  by husband and wife or by siblings, one of the owners must meet the  age
    17  required  as  of  that  date  and the property must serve as the primary
    18  residence of that owner. For the  two  thousand  nineteen--two  thousand
    19  twenty  school  year,  eligibility for the exemption shall be based upon
    20  age as of December thirty-first, two thousand nineteen. For each  subse-
    21  quent school year, the applicable date shall be advanced by one year.
    22    (b)  The  term  "siblings" as used in this section shall have the same
    23  meaning as set forth in section four hundred sixty-seven of this title.
    24    (c) In the case of property owned by husband and  wife,  one  of  whom
    25  meets  the  age required, the refund, once granted, shall continue to be
    26  issued at the same level each year upon the death of the older spouse so
    27  long as the surviving spouse is at least sixty-two years of  age  as  of
    28  the  date specified in this subdivision until the surviving spouse meets
    29  the age required for the same level of refund.
    30    5. Computation and certification by  commissioner.  It  shall  be  the
    31  responsibility of the commissioner to compute the exempt amount for each
    32  assessing  unit  in  each county in the manner provided in this section,
    33  and to certify the same to the assessor of each assessing  unit  and  to
    34  the  county  director of real property tax services of each county. Such
    35  certification shall be made at least twenty days before  the  last  date
    36  prescribed by law for the filing of the tentative assessment roll.
    37    6.  Notice  requirement.  (a)  Generally.  Every school district shall
    38  notify, or cause to be notified, each  person  owning  residential  real
    39  property  in  the school district of the provisions of this section. The
    40  provisions of this subdivision may be met  by  a  notice  sent  to  such
    41  persons  in substantially the following form: "Residential real property
    42  may qualify for a partial refund from school district  taxes  under  the
    43  New  York  state  age  based  school tax refund program. To receive such
    44  refund, owners of qualifying property  must  file  an  application  with
    45  their  local  assessor  on or before the applicable taxable status date.
    46  For further information, please contact your local assessor."
    47    (b) Third party notice. (i) A person eligible for the age based school
    48  tax refund may request that a notice be sent to an  adult  third  party.
    49  Such  request shall be made on a form prescribed by the commissioner and
    50  shall be submitted to the assessor of the assessing unit  in  which  the
    51  eligible  taxpayer  resides  no  later  than sixty days before the first
    52  taxable status date to which it is to apply.  Such form shall provide  a
    53  section  whereby the designated third party shall consent to such desig-
    54  nation. Such request shall be effective upon receipt  by  the  assessor.
    55  The  assessor  shall maintain a list of all eligible property owners who

        A. 2262--A                          3
     1  have requested notices pursuant to this paragraph and  shall  furnish  a
     2  copy of such list to the department upon request.
     3    (ii)  The  obligation to mail such notices shall cease if the eligible
     4  taxpayer cancels the request.
     5    (c) Notice not mailed or received. Failure to mail any notice required
     6  by this subdivision, or the failure of a party to  receive  same,  shall
     7  not affect the validity of the levy, collection, or enforcement of taxes
     8  on  property  owned  by  such  person,  or  in the case of a third party
     9  notice, on property owned by  the  person  requesting  the  third  party
    10  notice.
    11    7.  Application  procedure.  (a) Generally. All owners of the property
    12  who primarily reside thereon must jointly file an  application  for  the
    13  refund  with  the  assessor  on or before the appropriate taxable status
    14  date. Such application may be filed by mail if it is enclosed in a post-
    15  paid envelope properly addressed to the appropriate assessor,  deposited
    16  in  a post office or official depository under the exclusive care of the
    17  United States postal service, and postmarked by the United States postal
    18  service on or before the  applicable  taxable  status  date.  Each  such
    19  application  shall  be  made  on  a form prescribed by the commissioner,
    20  which shall require the applicant or applicants to agree to  notify  the
    21  assessor  if  their  primary  residence  changes while their property is
    22  receiving the refund. The assessor may request that proof  of  residency
    23  be  submitted with the application.  If the applicant requests a receipt
    24  from the assessor as proof of submission of the application, the  asses-
    25  sor  shall  provide  such receipt. If such request is made by other than
    26  personal request, the applicant shall provide the assessor with a  self-
    27  addressed postpaid envelope in which to mail the receipt.
    28    (b)  Approval  or  denial of application. If the assessor is satisfied
    29  that the applicant or applicants are entitled to a  refund  pursuant  to
    30  this  section,  he  or  she  shall approve the application and such real
    31  property shall thereafter receive the age based  school  tax  refund  as
    32  provided  in this section. If the assessor determines that the applicant
    33  or applicants are not entitled to a refund pursuant to this section,  he
    34  or  she  shall,  not  later  than ten days prior to the date for hearing
    35  complaints in relation to assessments, mail to each applicant not  enti-
    36  tled  to  the  exemption a notice of denial of that application for such
    37  refund for that year. The notice of denial shall specify each reason for
    38  such denial and shall be sent on a form prescribed by the  commissioner.
    39  Failure  to  mail any such notice of denial or the failure of any person
    40  to receive such notice  shall  not  prevent  the  levy,  collection  and
    41  enforcement of the taxes on property owned by such person.
    42    8. Effect of refund. The refund shall not be considered when determin-
    43  ing state aid to education pursuant to section thirty-six hundred two of
    44  the education law, when determining school district debt limits pursuant
    45  to  law,  when  determining  the  amount  of taxes to be levied by or on
    46  behalf of a school district, when calculating tax  rates  for  a  school
    47  district,  when  apportioning  taxes  between or among school districts,
    48  when apportioning taxes among classes in a special assessing unit  under
    49  article  eighteen  of  this  chapter, or when apportioning taxes between
    50  classes in an approved assessing unit under  article  nineteen  of  this
    51  chapter.
    52    9.  Duration  of  refund.  The  refund,  once granted, shall remain in
    53  effect until discontinued in the manner provided in this section.
    54    10. Discontinuance of exemption. (a)  Generally.  The  assessor  shall
    55  discontinue  any  refund  granted pursuant to this section if it appears
    56  that: (i) the owner or owners have  qualified  for  a  higher  level  of

        A. 2262--A                          4
     1  refund,  upon  which  such  assessor  shall approve such higher level of
     2  refund, (ii) the property may not be the primary residence of the  owner
     3  or owners who applied for the exemption, (iii) title to the property has
     4  been  transferred  to a new owner or owners, or (iv) the property other-
     5  wise may no longer be eligible for the refund.
     6    (b) Rights of owners. Upon determining that a refund granted  pursuant
     7  to this section should be discontinued, the assessor shall mail a notice
     8  stating  so to the owner or owners thereof at the time and in the manner
     9  provided by section five hundred ten of  this  chapter.  Such  owner  or
    10  owners  shall  be entitled to seek administrative and judicial review of
    11  such action in the manner provided by law,  provided,  that  the  burden
    12  shall  be  on  such  owner  or  owners  to establish eligibility for the
    13  exemption.
    14    11. Proof of residency. (a) Requests. From time to time, the  assessor
    15  may  request proof of residency from the owner or owners of any property
    16  which is receiving a refund pursuant to this section. In  addition,  the
    17  assessor  shall request proof of residency from any such owner or owners
    18  when requested to do so by the commissioner.
    19    (b) Timing. A request for proof of residency shall be mailed at  least
    20  sixty days prior to the ensuing taxable status date. The owner or owners
    21  shall  submit  proof of their residency to the assessor on or before the
    22  ensuing taxable status date.
    23    (c) Review of submission. The burden shall be on the owner  or  owners
    24  to  establish  that  the  property  is  their primary residence. If they
    25  submit proof of residency on or before the ensuing taxable status  date,
    26  and  the submission demonstrates to the assessor's satisfaction that the
    27  property is the primary residence of one or more of the owners  thereof,
    28  and  if  the  requirements  of this section are otherwise satisfied, the
    29  exemption shall continue in effect on the ensuing  tentative  assessment
    30  roll.    Otherwise,  the assessor shall discontinue the exemption on the
    31  next ensuing tentative assessment roll as provided in this section, and,
    32  where appropriate, shall proceed as further provided.
    33    § 2. This act shall take effect on the one hundred eightieth day after
    34  it shall have become a law.  Effective immediately, the addition, amend-
    35  ment and/or repeal of any rule or regulation necessary for the implemen-
    36  tation of this act on its effective date are authorized to be made on or
    37  before such date.