What's happening
This bill allows taxpayers who do not receive their STAR credit by December 31 to apply for a school tax relief exemption within 30 days.
Why it matters
Provides a clear recourse for taxpayers who do not receive their STAR credit by the end of the year, reducing the risk of missing out on school property tax relief due to state processing delays or errors.
Establishes a defined, predictable 30-day window for affected taxpayers to apply for the exemption, making the process more transparent and less dependent on state administrative timing.
Creates accountability for the state by ensuring that delayed STAR credit payments may also be subject to interest, incentivizing timely processing and offering some compensation to taxpayers when delays occur.
Benefits homeowners, particularly seniors and low-income residents who rely on STAR for school tax relief, by safeguarding their ability to obtain the exemption even if the state's credit system fails to deliver on time.
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Who cares
Headline styles
Faster STAR Tax Payments
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
156
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sen. HELMING -- 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 and the tax law, in relation to the school tax relief (STAR) credit
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 425 of the real property tax law is amended by adding a new subdivision 17 to read as follows:
17. Notwithstanding any other provision of law, rule, or regulation to the contrary if a qualified taxpayer has not received an advance payment of credit pursuant to subparagraph (B) of paragraph ten of subsection (eee) of section six hundred six of the tax law by December thirty-first such taxpayer shall be authorized to apply for a school tax relief exemption pursuant to this section. Such taxpayer shall have thirty days from the last day of the prior taxable year or the applicable taxable status date to apply for the exemption, whichever is later; provided however that for the two thousand eighteen tax year such taxpayer shall have thirty days from the effective date of this subdivision.
§ 2. The opening paragraph of subparagraph (B) of paragraph 10 of subsection (eee) of section 606 of the tax law, as amended by section 2 of part TT of chapter 59 of the laws of 2017, is amended to read as follows:
On or before the date specified below, [or as soon thereafter as practicable,] the commissioner shall determine the eligibility of taxpayers for this credit utilizing the information available to him or her as obtained from the applications submitted on or before July first of that year, or such later date as may have been prescribed by the commissioner for that purpose, and from such other sources as the commissioner deems reliable and appropriate. For those taxpayers whom the commissioner has determined eligible for this credit, the commissioner shall advance a
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04928-01-9
S. 156 2
payment in the amount specified in paragraph three, four or six of this subsection, whichever is applicable. Such payment shall be issued by the date specified below, or as soon thereafter as is practicable; provided that if such payment is issued after such date, it shall be subject to interest at the rate prescribed by subparagraph (A) of paragraph two of subsection (j) of section six hundred ninety-seven of this article. Nothing contained herein shall be deemed to preclude the commissioner from issuing payments after such date to qualified taxpayers whose applications were made after July first of that year, or such later date as may have been prescribed by the commissioner for such purpose.
§ 3. 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 and the tax law, in relation to the school tax relief (STAR) credit
Purpose
The purpose of this bill is to allow taxpayers who are currently in the STAR credit program to opt into the STAR exemption program
Summary of provisions
Section 1 adds a new subdivision 17 to Section 425 of the Real Property Law to authorize a taxpayer who has not received his/her STAR credit by December 31st to apply for a school tax relief exemption.
Section 2 amends Section 606 of the Tax Law to remove language related to the date the Commissioner of Tax and Finance must determine a taxpay- er's eligibility for the STAR credit and the date by which the credit must be paid.
Section 3 establishes the effective date.
Justification
Under the new STAR credit program, taxpayers are required to receive their credit check by September 30 or as soon thereafter as is practica- ble. Since the implementation of the program, many taxpayers have not received their credit checks in a timely manner. Without their credit checks, taxpayers have been forced to take out loans or pay their school tax bills past the due date. This bill would authorize taxpayers who have not received their STAR credit check in a timely manner to opt back into receiving a STAR exemption.
Legislative history
2018: S.5033-A referred to Local Government
Fiscal implications
None
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.