What's happening
This bill allows local governments to let assessors accept late applications for the enhanced STAR property tax exemption until January 10 of the following year.
Why it matters
Expands flexibility for homeowners who miss deadlines. The bill lets local governments decide if assessors can accept late applications for the enhanced STAR (School Tax Relief) exemption, giving seniors and eligible homeowners a longer window to apply if they miss the initial deadline.
Removes strict hardship requirements. Previously, only those who missed the deadline due to death or illness (with doctor certification) could apply late. This amendment eliminates those narrow criteria, making late filing available to more people regardless of reason.
Local control and uniform deadline. Each city, town, village, or county can choose whether to allow this extended deadline by passing a local law, and the new cutoff (January 10 of the following year) is clear and standardized, reducing confusion for applicants and local officials.
Potential increase in tax relief participation. By making it easier to apply late, more eligible property owners—especially seniors—may be able to access property tax relief, potentially improving financial stability for those on fixed incomes.
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Who cares
Headline styles
Accept Late STAR Applications
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to real property taxation
- 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.
Allow Late STAR Applications
In Senate Committee · Local Government · Sponsor Kenneth P. LaValle
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
S. 3196 A. 2517
2017-2018 Regular Sessions
SENATE - ASSEMBLY
January 20, 2017
IN SENATE -- Introduced by Sens. LAVALLE, LARKIN, RITCHIE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
IN ASSEMBLY -- Introduced by M. of A. ENGLEBRIGHT -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to applications for the enhanced school tax relief exemption for real property taxes
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph (e) of subdivision 6 of section 425 of the real property tax law, as amended by chapter 531 of the laws of 2006, is amended to read as follows:
(e) Except in the city of New York, notwithstanding the provisions of paragraph (a) of this subdivision, [an application for such exemption may be filed with the assessor after the appropriate taxable status date but not later than the last date on which a petition with respect to complaints of assessment may be filed, where failure to file a timely application resulted from: (i) a death of the applicant's spouse, child, parent, brother or sister; or (ii) an illness of the applicant or of the applicant's spouse, child, parent, brother or sister, which actually prevents the applicant from filing on a timely basis, as certified by a licensed physician. The assessor shall approve or deny such application as if it had been filed on or before the taxable status date] the local governing body of a city, town, village or county having the power to assess may adopt a local law authorizing the assessor or assessors of such city, town, village or county to accept applications for the basic exemption and the enhanced exemption for senior citizens authorized pursuant to this section after the taxable status date for such city, town, village or county. Such local law shall provide that in the event the owner, or all of the owners, of property fail to file the applica-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03156-01-7
S. 3196 2 A. 2517
tion required pursuant to this section on or before such taxable status date, such owner or owners may file the application, executed as if such application had been filed on or before such taxable status date, with the assessor on or before January tenth of the following year.
§ 2. This act shall take effect immediately.
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.