What's happening
This bill extends the enhanced STAR property tax exemption to disabled surviving spouses of previously qualifying individuals.
Why it matters
Addresses a gap in the law by allowing disabled surviving spouses to continue receiving a substantial property tax benefit (enhanced STAR), even if they are under 62, which could prevent sudden financial hardship after a spouse’s death.
Defines clear criteria for proving a physical disability, including the option to submit documentation from a licensed physician or a certificate of legal blindness, ensuring the exemption targets those with significant and permanent impairments.
May increase financial stability and housing security for disabled individuals who might otherwise be forced to move or face financial stress due to the loss of the exemption.
Could lead to a modest increase in the number of households qualifying for the exemption, which may have implications for local tax revenues and school funding, depending on uptake.
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
Let Disabled Spouses Keep STAR
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to aging
- Referred to aging
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1963
2019-2020 Regular Sessions
IN SENATE
January 18, 2019
Introduced by Sens. LITTLE, ADDABBO, AKSHAR, RANZENHOFER, RITCHIE, ROBACH -- read twice and ordered printed, and when printed to be committed to the Committee on Aging
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owned by husband and wife, one of whom is sixty-five years of age or over, the exemption, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least sixty-two years of age or is physically disabled as of the date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 2020-2021 school year.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02996-01-9
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 extending the enhanced STAR exemption to the disabled surviving spouse of a previously qualifying individual
Purpose
To allow for the continuation of the STAR exemption for individuals upon the loss of a spouse who previously qualified for the program provided that the surviving spouse is at least sixty-two years of age or is phys- ically disabled.
Summary of provisions
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:
In 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 rescind- ed 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 phys- ically disabled for the purpose 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 avail- able by the state 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 blind my 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.
Section 2 Contains the effective date
Justification
Surviving spouses who meet the specifications outlined above should be entitled to receive the benefits of the STAR exemption, as their finan- cial burdens will remain after the loss of their significant other.
Legislative history
2007-08. S. 5109 Local Government; A. 1765 Real Property Taxation
2009: S. 262 Committed to Rules; A. 3627 Real Property Taxation
2010: S. 262-A Passed Senate; A. 3627-A Ways & Means
2011-12: S. 134 Passed Senate; A 127 Real Property Taxation
2013-14: S. 1357A Local Government; A. 1748 Real Property Taxation 2015-16: S.1913-A Passed Senate; Referred to Real Property Taxation
2017-18: S.2613A/A.2731A: Referred Real Property Taxation; Held Real Property Taxation
Fiscal implications
None
Local fiscal implications
None
Effective date
This act shall take effect immediately and shall apply to the adminis- tration of the enhanced STAR exemption beginning with the 2018-2019 school year.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.