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S3576Senate2011-2012 SessionSame asA3813

Authorizes municipalities to adopt a local law authorizing the assessor of such municipality to accept late applications for the STAR exemption

Sponsor Kenneth P. LaValleSD-1+2 co-sponsorsAffects Housing
Status
In Assembly Committee
Real Property Taxation
Impact
Pending
Passage
Pending

Bill progress

Step 5 of 7

In Assembly · Real Property Taxation

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Sponsors

Primary sponsor
Kenneth P. LaValle

Senator · Senate District 1

Chair, Higher Education

History

  1. Referred to real property taxation
  2. Delivered to assembly
  3. Passed senateVote 59–0
  4. Advanced to third reading
  5. 2nd report cal.
  6. 1st report cal.921
  7. Referred to aging
  8. Returned to senate
  9. Died in assembly
  10. Referred to real property taxation
  11. Delivered to assembly
  12. Passed senateVote 60–0
Show 4 earlier actions
  1. Advanced to third reading
  2. 2nd report cal.
  3. 1st report cal.214
  4. Referred to aging

Companion bill

The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.

A3813Assembly

Authorizes municipalities to adopt a local law authorizing the assessor of such municipality to accept late applications for the STAR exemption

In Assembly Committee · Real Property Taxation · Sponsor Steven Englebright

Full text

The text isn't available here yet. Check nysenate.gov.

Sponsor's memo

BILL NUMBER:S3576

Title of bill

An act to amend the real property tax law, in relation to applications for the enhanced school tax relief exemption for real property taxes

Purpose

To authorize municipalities to adopt a local law authorizing the assessor of such municipality to accept late applications for the STAR exemption.

Summary of provisions

Amends the Real Property Tax Law to enable a locality to authorize the assessor or assessors of such locality to accept applications for the basic exemption and the enhanced exemption for senior citizens authorized pursuant to section 425 of the Real Property Tax Law.

Justification

Section 425 of the Real Property Tax Law (RPTL) prohibits the assessor from accepting exemption applications after March 1st, except under both limited and conflicting circumstances. However, provided the town board adopts a local law, the assessor, under certain circumstances, may accept late exemption applications for the Senior Citizen Over 65 exemption under section 467 of the RPTL. If the assessor grants the Senior Citizen exemption to the applicant applying late, RPTL section 467(5)(c) requires the assessor to also grant a STAR Enhanced exemption to that same applicant. In effect, similarly situated properties are treated differently.

By enabling an assessor, at local option, to accept applications for all exemptions up to the last day that a taxpayer can pay the first half of their taxes, without incurring a penalty (January 10), this legislation will eliminate the inequities created by the statutory exceptions for granting an exemption in one set of circumstances and not another. It will also eliminate the confusing exceptions that are described in RPTL section 467, and it will eliminate the angst that taxpayers are presently experiencing because of the dramatic increase in taxes as a result of missing the March 1st application deadline.

Legislative history

2009-10 S.3033; 2007-08, S.556; 2005-06, S.4410.

Fiscal implications

To be determined.

Effective date

This act shall take effect immediately.

Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.