What's happening
This bill allows eligible applicants a one-time filing extension for the "enhanced" STAR property tax exemption in New York.
Why it matters
Provides a safety net for seniors and others eligible for the enhanced STAR exemption who miss the standard application deadline, helping to ensure they don’t lose significant property tax savings due to a one-time oversight.
Requires a written request to the state tax commissioner for the extension, which introduces a formal but accessible process for rectifying missed filings, rather than leaving applicants at the mercy of local discretion.
Mandates that if the exemption is approved after school taxes are levied, the tax roll must be corrected and the missed exemption treated as a clerical error, ensuring applicants still receive the intended financial benefit retroactively.
Limits this extension to a single use per applicant, which balances flexibility for genuine mistakes with safeguards against repeated late filings, maintaining the integrity of the filing system.
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Who cares
Headline styles
Extend STAR Filing Deadline
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to aging
- Referred to aging
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.
Extend STAR Exemption Deadline
In Assembly Committee · Real Property Taxation · Sponsor Albert A. Stirpe
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3785
2019-2020 Regular Sessions
IN SENATE
February 14, 2019
Introduced by Sen. GRIFFO -- 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 providing a filing extension for the "enhanced" STAR exemption to eligible applicants
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 6 of section 425 of the real property tax law is amended by adding a new paragraph (a-3) to read as follows:
(a-3) Notwithstanding any provision of law to the contrary, where an initial application for the "enhanced" STAR exemption authorized by subdivision four of this section has not been filed on or before the taxable status date, and the applicant is otherwise entitled to the exemption, such applicant shall be granted a one-time extension of the filing deadline. The applicant shall submit a written request to the commissioner asking him or her to extend the filing deadline and grant the exemption. The commissioner shall grant the exemption if the commissioner is satisfied that (i) the applicant has not been granted such extension before and (ii) the applicant is otherwise entitled to the exemption. The commissioner shall mail notice of his or her determination to such owner and the assessor. If the determination states that the commissioner has granted the exemption, the assessor shall thereupon be authorized and directed to correct the assessment roll accordingly, or, if another person has custody or control of the assessment roll, to direct that person to make the appropriate corrections. If the correction is not made before school taxes are levied, the failure to take the exemption into account in the computation of the tax shall be deemed a "clerical error" for purposes of title three of article five of this chapter, and shall be corrected accordingly.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00549-01-9
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 providing a filing extension for the "enhanced" STAR exemption to eligible applicants
Purpose
To allow a retroactive, one-time extension to filers for "enhanced" STAR who have missed the filing deadline.
Summary of provisions
Section 1 allows any filer for the "enhanced" STAR program, through written request to the Commissioner, to receive an extension on their application.
Section 2 marks the effective date.
Justification
Unexpected health and family issues, as well as general confusion about eligibility can lead to a first-time filer for the "enhanced" STAR program to miss the deadline. This bill would allow an individual, through written request, to receive an extension, once approved, for the "enhanced" STAR program.
Allowing a filer to do so will matriculate them into the "enhanced" STAR program for the first year for which they are eligible, as opposed to having to wait for the next filing cycle to commence before obtaining these much-needed benefits. The program is intended to provide relief to property owners who are living on an income that is more limited than it was during their working years and the state should not make them wait longer than is necessary to start utilizing this benefit, especially due to an unforeseen circumstance or genuine misunderstanding of their eligibility.
Legislative history
2018 - S. 7139 Passed Senate - A. 10775 - Real Property Taxation Commit- tee.
Fiscal implications
To be determined.
Effective date
Immediate.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.