What's happening
This bill increases the STAR property tax exemption amounts for properties in rural areas and defines "rural area" for this purpose.
Why it matters
Targets property tax relief specifically to less-populated, rural regions, potentially making homeownership more affordable and attractive in these areas. This could help address rural depopulation and economic decline by easing the tax burden on residents.
Sets clear, objective criteria for what qualifies as a "rural area,". using both county population thresholds and town population density, which may reduce ambiguity and ensure the benefits are directed as intended.
Decouples increased exemption amounts for rural properties from previous tax year limits,. allowing rural homeowners to receive the full benefit of the higher exemption immediately, regardless of their property's prior exemption status.
May shift some school district tax burdens. by giving larger exemptions to rural properties, which could require school districts to adjust budgets or redistribute costs, potentially affecting urban and suburban taxpayers.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Increase Rural Tax Exemptions
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to local government
- Referred to local government
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
891
2017-2018 Regular Sessions
IN SENATE
January 5, 2017
Introduced by Sen. AMEDORE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to increasing the base figure for basic and enhanced school tax relief exemption for property located in rural areas
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subparagraph (vi) of paragraph (b) of subdivision 2 of section 425 of the real property tax law, as added by section 1 of part D-1 of chapter 57 of the laws of 2007, clause (A) as further amended by subdivision (b) of section 1 of part W of chapter 56 of the laws of 2010, is amended to read as follows:
(vi) For the two thousand nine--two thousand ten school year and thereafter:
(A) The base figure for the enhanced STAR exemption shall equal the prior year's base figure multiplied by the percentage increase in the consumer price index for urban wage earners and clerical workers (CPI-W) published by the United States department of labor, bureau of labor statistics, for the third quarter of the calendar year preceding the applicable school year, as compared to the third quarter of the prior calendar year. If a base figure as so determined is not exactly equal to a multiple of one hundred dollars, it shall be rounded to the nearest multiple of one hundred dollars. It shall be the responsibility of the commissioner to annually determine such base figures. Provided, however, for real property in a rural area, the base figure for the enhanced STAR exemption shall be eighty-five thousand dollars.
(B) The base figure for the basic STAR exemption shall be thirty thousand dollars; provided, however, for real property in a rural area, such base figure shall be forty thousand dollars.
(C) For the purposes of this section, "rural area" means a county having a population of less than two hundred thousand, or within any
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03809-01-7
S. 891 2
county having a population of two hundred thousand or more, a town with a population density of one hundred fifty or fewer persons per square mile.
§ 2. Subdivision 2 of section 425 of the real property tax law is amended by adding a new paragraph (m) to read as follows:
(m) Rural areas. Notwithstanding any provision of law to the contrary, any increase in the exempt amount of real property as a result of such property being located in a rural area, as defined in clause (C) of subparagraph (vi) of paragraph (b) of this subdivision, shall not be limited or affected by the exempt amount of such real property during the previous tax year.
§ 3. This act shall take effect on the first of January next succeeding the date on which it shall have become a law.
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 increasing the base figure for basic and enhanced school tax relief exemption for property located in rural areas
Purpose
Increases the base figures for the basic and enhanced STAR exemptions for real property in rural areas.
Summary of provisions
Section 1: Amends Subparagraph (vi) of paragraph (b) of subdivision 2 of section 425 of the real property tax law, as added by section 1 of part D-1 of chapter 57 of the laws of 2007, clause (A) as further amended by subdivision (b) of section 1 of part W of chapter 56 of the laws of 2010: Clause (A) is amended to increase the base figure for enhanced STAR exemption to 85,000 dollars in rural areas. Clause (B) is amended to increase the base figure for STAR to 40,000 dollars. Clause (C) established the definition of 'rural' for the purpose of this bill.
Section 2: Adds paragraph (m) to subdivision 2 of section 425 of the real property tax law.
Section 3: Establishes the effective date as the first of January next succeeding the date on which it shall have become a law.
Justification
Residents in rural communities carry a much heavier burden as the population continues to decrease and those who remain in these areas are left to bear a greater share of the tax levy. By providing the increase in the amount that can be exempt from the full value of a home from school taxes, the state is helping residents to stay in their homes.
Legislative history
2015/16: S.5401- referred to local government.
Fiscal implications
To be determined.
Effective date
This act shall take effect on the first of January next succeeding the date on which it shall have become a law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.