Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption

4 Co-sponsors

• Joseph P. Addabbo Jr.
• Michael H. Ranzenhofer
• Patty Ritchie
• Diane J. Savino

Title of bill

An act to amend the real property tax law, in relation to extending the enhanced STAR exemption to the disabled surviving spouse of a previously qualifying individual

Purpose

To allow for the continuation of the STAR exemption for individuals upon the loss of a spouse who previously qualified for the program provided that the surviving spouse is at least sixty-two years of age or is physically disabled.

Summary of provisions

Section 1 Subparagraph (iii) of paragraph (a) of subdivision 4 of section 425 of the real property tax law, as added by section 4 of part A of chapter 405 of the laws of 1999, is amended to read as follows:

In case of property owned by husband and wife, one of whom is sixty-five years of age or over, the exemption, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least sixty-two years of age or is physically disabled as of the date specified in this paragraph. To qualify as physically disabled for the purpose of this subparagraph, an individual shall submit to the assessor a certified statement from a physician licensed to practice in the state on a form prescribed and made available by the state commissioner which states that the individual has a permanent physical impairment which substantially limits one or more of such individual's major life activities, except that an individual who has obtained a certificate from the state commission for the blind my submit such certificate in lieu of a physician's certified statement.

The other requirements of this subdivision must still be met for the enhanced exemption to be granted to a surviving spouse under this subparagraph.

Section 2 Contains the effective date

Justification

Surviving spouses who meet the specifications outlined above should be entitled to receive the benefits of the STAR exemption, as their financial burdens will remain after the loss of their significant other.

Legislative history

2007-08. S. 5109 Local Government; A. 1765 Real Property Taxation 2009: S. 262 Committed to Rules; A. 3627 Real Property Taxation 2010: S. 262-A Passed Senate; A. 3627-A Ways & Means 2011-12: S. 134 Passed Senate; A 127 Real Property Taxation 2013-14: S. 1357A Local Government; A. 1748 Real Property Taxation

Fiscal implications

None

Local fiscal implications

None

Effective date

This act shall take effect immediately and shall apply to the administration of the enhanced STAR exemption beginning with the 2016-17 school year.