Provides for a taxpayer assistance authorization for households in the county of Schenectady; provides for a $250 rebate for property owners in Schenectady county with a qualifying STAR exemption or school tax relief credit.
STATE OF NEW YORK
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5346--A
2023-2024 Regular Sessions
IN ASSEMBLY
March 7, 2023
___________
Introduced by M. of A. SANTABARBARA, STECK -- read once and referred to
the Committee on Real Property Taxation -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT providing for a taxpayer assistance authorization for households
in the county of Schenectady
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Taxpayer assistance authorization for the county of Sche-
2 nectady. 1. Generally. a. Notwithstanding any provision of any general,
3 special or local law to the contrary, the county of Schenectady is here-
4 by authorized and empowered to adopt and amend local laws in accordance
5 with this section to grant a taxpayer assistance payment to all eligible
6 households within the geographic limits of the county for the county
7 fiscal year 2023 in an amount not to exceed two hundred fifty dollars.
8 No such local law may be adopted unless, as originally adopted, it
9 authorizes such payment to be made in accordance with this section. Any
10 payment authorized by local law in accordance with this section shall be
11 paid in the county fiscal year in which this authorization is granted.
12 b. Such tax assistance payment shall be paid to a property owner with-
13 in the geographic limits of the county of Schenectady with a qualifying
14 STAR exemption authorized by section 425 of the real property tax law or
15 the school tax relief credit authorized by subsection (eee) of section
16 606 of the tax law.
17 2. Eligibility requirements. a. To qualify for the rebate pursuant to
18 subdivision one of this section the resident must have lived within the
19 county of Schenectady and been an owner of real property with a qualify-
20 ing STAR exemption authorized by section 425 of the real property tax
21 law or the school tax relief credit authorized by subsection (eee) of
22 section 606 of the tax law on December 31, 2022.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08780-04-3
A. 5346--A 2
1 b. The recipient of such tax assistance payment shall not be in
2 arrears in the payment of taxes, charges or assessments due and owing to
3 the county.
4 § 2. This act shall take effect immediately.
