What's happening
This bill allows eligible applicants a one-time filing extension for the "enhanced" STAR property tax exemption in New York.
Why it matters
Provides a safety net for eligible homeowners. who miss the application deadline for the enhanced STAR property tax exemption, giving them a chance to avoid losing significant tax savings due to a one-time mistake.
Requires a formal written request. to the state tax commissioner, making sure the extension is only granted after review and ensuring that it cannot be abused by repeat applicants.
Mandates official corrections to tax records. if the extension is granted, which helps ensure homeowners actually receive the exemption, even if the initial error isn’t caught until after property tax bills are sent.
Classifies missed exemptions as "clerical errors". if not reflected in the school tax calculation, enabling a streamlined correction process and preventing long-term financial repercussions for eligible seniors or low-income homeowners.
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Who cares
Headline styles
Extend STAR Filing Deadline
Plain English, a few words. Used as the page title.
Sponsors
Assembly Member · Assembly District 127
1 Co-sponsor
History
- Referred to real property taxation
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.
Extend STAR Exemption Deadline
In Assembly Committee · Real Property Taxation · Sponsor Joseph A. Griffo
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
10775
IN ASSEMBLY
May 17, 2018
Introduced by M. of A. STIRPE -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to providing a filing extension for the "enhanced" STAR exemption to eligible applicants
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 6 of section 425 of the real property tax law is amended by adding a new paragraph (a-3) to read as follows:
(a-3) Notwithstanding any provision of law to the contrary, where an initial application for the "enhanced" STAR exemption authorized by subdivision four of this section has not been filed on or before the taxable status date, and the applicant is otherwise entitled to the exemption, such applicant shall be granted a one-time extension of the filing deadline. The applicant shall submit a written request to the commissioner asking him or her to extend the filing deadline and grant the exemption. The commissioner shall grant the exemption if the commissioner is satisfied that (i) the applicant has not been granted such extension before and (ii) the applicant is otherwise entitled to the exemption. The commissioner shall mail notice of his or her determination to such owner and the assessor. If the determination states that the commissioner has granted the exemption, the assessor shall thereupon be authorized and directed to correct the assessment roll accordingly, or, if another person has custody or control of the assessment roll, to direct that person to make the appropriate corrections. If the correction is not made before school taxes are levied, the failure to take the exemption into account in the computation of the tax shall be deemed a "clerical error" for purposes of title three of article five of this chapter, and shall be corrected accordingly.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13759-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.