Bill Text: NY S03367 | 2019-2020 | General Assembly | Introduced

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Bill Title: Relates to enhanced eligibility requirements of STAR; bases income on retirement.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO AGING [S03367 Detail]

Download: New_York-2019-S03367-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          3367
                               2019-2020 Regular Sessions
                    IN SENATE
                                    February 6, 2019
                                       ___________
        Introduced  by  Sen.  RANZENHOFER -- 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  enhanced
          eligibility requirements of STAR
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Clause (C-1) of subparagraph (i) of paragraph (b) of subdi-
     2  vision 4 of section 425 of the  real  property  tax  law,  as  added  by
     3  section  1  of  part NN of chapter 59 of the laws of 2014, is amended to
     4  read as follows:
     5    (C-1) Notwithstanding the provisions of clause (C)  of  this  subpara-
     6  graph,  in  the event that a senior citizen, as a result of the death of
     7  his or her spouse, or upon retirement, experiences a decrease in  income
     8  such  that  he or she would qualify for the enhanced exemption if his or
     9  her eligibility were based upon his or her income  for  the  income  tax
    10  year  immediately subsequent to the income tax year that would otherwise
    11  be applicable pursuant to clause (C)  of  this  subparagraph,  then  the
    12  eligibility  of  such  senior  citizen for the enhanced exemption on the
    13  applicable taxable status date shall be determined based upon his or her
    14  income for such later income tax year;  provided  that  the  income  tax
    15  return for such year has been filed with the appropriate state or feder-
    16  al  agency  and  a  copy  thereof has been filed with the assessor on or
    17  before the applicable taxable status date,  or  other  documentation  of
    18  income  eligibility  has  been  filed with the assessor on or before the
    19  applicable taxable status date.
    20    § 2. This act shall take effect immediately and shall apply to  school
    21  years  commencing  on  or after the first of January next succeeding the
    22  date on which it shall have become a law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00374-01-9