What's happening
This bill allows local governments in New York to permit late filing of property tax exemption applications for seniors until January 10 of the following year.
Why it matters
Gives local governments more discretion. By allowing cities, towns, villages, and counties to opt in, this bill empowers localities to decide whether to give seniors extra time to apply for property tax exemptions, potentially responding to unique local needs or administrative capacities.
Reduces risk of losing exemptions due to minor delays. Seniors who miss the original application deadline—perhaps due to confusion or minor setbacks—will have until January 10 of the following year to apply, helping prevent the loss of significant tax relief over small errors.
Eliminates strict hardship requirements. Previously, only those missing the deadline due to the death or illness of close family, with medical certification, could apply late. The new language removes this barrier, making the process more accessible for all eligible seniors regardless of the reason for lateness.
May improve financial security for seniors. By widening access to the enhanced school tax relief exemption, the bill could help more seniors stay in their homes and manage household budgets, especially those living on fixed incomes.
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Who cares
Headline styles
Allow Late STAR Applications
Plain English, a few words. Used as the page title.
Sponsors
2 Co-sponsors
History
- Referred to local government
- Referred to local government
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.
Accept Late STAR Applications
In Assembly Committee · Real Property Taxation · Sponsor Steven Englebright
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.
Sponsor's memo
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 or general idea of bill
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 the assessor, at local option, to accept applications for all exemptions up to the last day that the 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 grating an exemption in one set of circumstances and not another. It will also eliminate the confusing exceptions that are described in the 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 1 application deadline.
Prior legislative history
2005-06 A8684 referred to real property taxation 2007-08 A1084 referred to real property taxation 2009-10 A2158 referred to real property taxation 2011-12 A3813 referred to real property taxation 2013-14 A1211 referred to real property taxation 2015-16 A1890 referred to real property taxation
Fiscal implications for state and local governments
Undetermined.
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.