What's happening
This bill expands the enhanced STAR property tax exemption to include veterans, in addition to senior citizens, in New York.
Why it matters
Expands eligibility for enhanced STAR property tax exemptions beyond seniors to include veterans. This change could significantly reduce property tax burdens for veterans who may not meet the age requirement but have served in the military, providing them with increased financial relief.
Defines ‘veteran’ for exemption purposes. using existing definitions from other sections of New York law, ensuring consistency and clarity about who qualifies, and potentially streamlining the application process for eligible veterans.
Provides protections for surviving spouses. If a property is owned by a veteran couple and the veteran passes away, the exemption continues as long as the surviving spouse is also a veteran, helping maintain the benefit and stability for families.
Prevents double-dipping between exemptions. Veterans who already receive property tax exemptions under other veteran-specific statutes (sections 458-a or 458-b) from their school district are not eligible for the new enhanced STAR veteran benefit, avoiding overlapping tax advantages and maintaining fairness in the system.
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Who cares
Headline styles
Property Tax Breaks for Veterans
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 38
No co-sponsors yet.
History
- Referred to veterans, homeland security and military affairs
- Referred to veterans, homeland security and military affairs
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.
Expand Tax Breaks for Veterans
In Assembly Committee · Real Property Taxation · Sponsor Thomas Abinanti
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1141
2019-2020 Regular Sessions
IN SENATE
January 11, 2019
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Veterans, Homeland Security and Military Affairs
AN ACT to amend the real property tax law, in relation to granting enhanced STAR benefits to veterans
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph (a) of subdivision 2 and the subdivision heading, opening paragraph and paragraph (a) of subdivision 4 of section 425 of the real property tax law, paragraph (a) of subdivision 2 as amended by section 1 and subparagraph (i) of paragraph (a) of subdivision 4 as amended by section 2 of part E of chapter 83 of the laws of 2002, the subdivision heading and opening paragraph of subdivision 4 as added by section 1 of part B of chapter 389 of the laws of 1997 and paragraph (a) of subdivision 4 as amended by section 4 of part A of chapter 405 of the laws of 1999, are amended to read as follows:
(a) Overview. There shall be two variations of the exemption authorized by this section: an exemption for property owned by persons who satisfy the criteria set forth in subdivision three of this section, which shall be known as the "basic" STAR exemption, and an exemption for property owned by senior citizens and veterans who satisfy the criteria set forth in both subdivisions three and four of this section, which shall be known as the "enhanced" STAR exemption. The exempt amount for each assessing unit shall be determined annually as set forth in this subdivision, by multiplying the "base figure" by the locally-applicable "sales price differential factor," if any, multiplying the product by the appropriate "equalization factor" for the assessing unit, and, if necessary, increasing the result to equal the applicable "floor." The result is then rounded to the nearest multiple of ten dollars.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05199-01-9
S. 1141 2
Senior citizens and veterans. The enhanced exemption for property owned by senior citizens and veterans shall be provided where all of the following requirements are satisfied:
(a) Age or veteran status. (i) All of the owners must be either at least sixty-five years of age or [older] veterans as of the date specified herein, or in the case of property owned by husband and wife or by siblings, one of the owners must be either at least sixty-five years of age or a veteran as of that date and the property must serve as the primary residence of that owner. For the two thousand--two thousand one school year, eligibility for the exemption shall be based upon age as of December thirty-first, two thousand. For each subsequent school year, the applicable date shall be advanced by one year.
(ii) The term "siblings" as used herein shall have the same meaning as set forth in section four hundred sixty-seven of this article.
(ii-a) The term "veteran" as used herein shall have the same meanings as set forth in section four hundred fifty-eight-a and section four hundred fifty-eight-b of this article.
(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 as of the date specified in this paragraph.
(iv) In the case of property owned by husband and wife, one of whom is a veteran, the exemption, once granted, shall not be rescinded solely because of the death of the veteran spouse so long as the surviving spouse is a veteran.
(v) In the case of property owned by a veteran who is also at least sixty-five years of age, such property shall be subject to both the senior citizen enhanced STAR benefit as well as half of the veterans enhanced STAR benefit.
(vi) In the case of property owned by a veteran that has been granted an exemption under either section four hundred fifty-eight-a or four hundred fifty-eight-b of this article by a school district, the property shall not be eligible for the veterans enhanced STAR benefit.
§ 2. This act shall take effect immediately and shall apply to all tax years commencing on or after 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 granting enhanced STAR benefits to veterans
Purpose or general idea of bill
To provide enhanced STAR benefits to veterans.
Summary of provisions
Section 1 of the bill amends Real Property Tax Law Section 425 (4)(a) to:
1. Include "and veterans", and "or veteran status" in the subdivision 2(a) heading and opening paragraph and real property tax law section 425 (4).
2. Provide that the enhanced exemption shall be provided for real prop- erty owned by veterans where all the requirements of the section are met.
3. Provide that the term veteran as used in this section shall have the same meanings set forth in real property tax law Sections 458-a and 458-b.
4. Provide that in the case of property owned by a veteran who is also at least 65, such property shall receive both the senior citizen enhanced STAR benefit as well as half of the veterans' enhanced STAR benefit.
5. Provide that veterans in school districts which have granted veterans a tax exemption pursuant to previous amendments to real property tax law sections 458-a or 458-b shall not be eligible for the veterans enhanced STAR benefit.
Section 2 is the effective date.
Difference between original and amended version
A technical correction was made.
Justification
Over the last several years, Real Property Tax Law Sections 458-a and 458-b, known as the alternative veterans tax exemption, have been amended to authorize school districts to grant eligible veterans a partial exemption from their school taxes. Prior to these amendments, the partial exemption was only available for real property taxes of a municipality.
Because granting school tax exemptions for eligible veterans would result in shifting these taxes to the rest of the school district taxpayers, many school districts have been reluctant to do so. This has resulted in differing real property tax exemption treatment of veterans throughout our state. This bill would provide the enhanced real property tax benefit (commonly referred to as enhanced STAR) to all eligible veterans for real property they own in the same manner as homeowners sixty-five years and older. Veterans eligible for the alternative veterans tax exemption provided in Real Property Tax Law Sections 458-a or 458-b would be eligible for the veterans' enhanced STAR benefit in this legislation only if they have not been granted an exemption under either of those provisions by a school district and so long as they meet the other requirements in this section. These requirements include: the property must be owned by the veteran and serve as the veteran's primary residence, and the combined income of all owners and any owner's spouse who reside at the property must be no more than the amount calculated annually by the Department of Taxation and Finance, which is $86,000 for 2017. Additionally, veterans who are also at least sixty-five years of age will receive both the senior citizen enhanced STAR benefit as well as half of the veterans' enhanced STAR benefit.
This bill will provide for much needed and deserved real property tax relief for the most needy of our veterans in the State in a uniform manner.
Prior legislative history
2017-18: S7064a/A7931a - VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS/real property taxation
Fiscal implications for state and local governments
To be determined for the State and none to local governments.
Effective date
This act shall take effect immediately and shall apply to all tax years commencing on or after it shall become law.
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