What's happening
This bill extends the enhanced STAR property tax exemption to disabled surviving spouses of previously qualifying individuals.
Why it matters
Provides tax relief for disabled surviving spouses. By including physically disabled surviving spouses, the bill ensures that more vulnerable homeowners can continue to benefit from the enhanced STAR exemption after the death of a qualifying spouse, helping them stay in their homes despite new financial and health challenges.
Defines clear eligibility for disability. The bill requires a certified statement from a licensed physician or a certificate of legal blindness to qualify, creating a specific and verifiable process to determine who is considered "physically disabled" for this exemption.
Retains other program requirements. Disabled surviving spouses must still meet all other enhanced STAR eligibility criteria, ensuring the exemption continues to target those most in need rather than automatically expanding to all surviving spouses.
Immediate impact for upcoming tax years. The changes take effect starting with the 2018-2019 school year, allowing eligible individuals to benefit from the property tax relief without delay.
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Who cares
Headline styles
Keep STAR for Disabled Spouses
Plain English, a few words. Used as the page title.
Sponsors
2 Co-sponsors
3 Multi-sponsors
History
- Held for consideration in real property taxation
- Print number 2731a
- Amend and recommit to real property taxation
- 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.
Extend STAR to Disabled Spouses
In Assembly Committee · Real Property Taxation · Sponsor Betty Little
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2731--A
2017-2018 Regular Sessions
IN ASSEMBLY
January 23, 2017
Introduced by M. of A. CROUCH, MORINELLO, BRABENEC -- Multi-Sponsored by -- M. of A. ERRIGO, HAWLEY, OAKS -- read once and referred to the Committee on Real Property Taxation -- recommitted to the Committee on Real Property Taxation in accordance with Assembly Rule 3, sec. 2 -committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
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
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
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:
(iii) In the 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 purposes 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 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 visually handicapped stating that such individual is legally blind may 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.
§ 2. This act shall take effect immediately and shall apply to the administration of the enhanced STAR exemption beginning with the 2018-2019 school year.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00336-03-8
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.