Provides additional STAR2 tax rebate in the amount equal to ten percent of the school tax paid to those owners of parcels of land who are eligible for the school tax relief (STAR) exemption; grants statutory authority and administrative evidence to the commissioner of taxation and finance.
STATE OF NEW YORK
________________________________________________________________________
1654
2009-2010 Regular Sessions
IN ASSEMBLY(Prefiled)
January 7, 2009
___________
Introduced by M. of A. CALHOUN, BARRA, CROUCH, ERRIGO, KOLB -- Multi-
Sponsored by -- M. of A. ALFANO, BACALLES, BURLING, BUTLER, CONTE,
FINCH, HAYES, MILLER, OAKS, SCOZZAFAVA, TEDISCO, THIELE, TOWNSEND --
read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law and the tax law, in relation
to establishing the STAR2 tax rebate program
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new
2 section 1306-c to read as follows:
3 § 1306-c. STAR2 tax rebates. 1. Additional rebate. (a) Whenever a
4 parcel is entitled to and the owner or owners thereof receive a STAR
5 exemption pursuant to section four hundred twenty-five of this chapter,
6 an additional tax rebate shall be provided to the owner or owners of
7 such parcel as of the applicable taxable status date, in an amount equal
8 to ten percent of the school tax paid by the owner or owners of such
9 parcel.
10 (b) It shall be the responsibility of the state department of taxation
11 and finance to issue such tax rebates to such owners in the manner
12 provided by section one hundred seventy-eight-a of the tax law, provided
13 that no such rebate shall be issued before the school district taxes on
14 the parcel shall have been paid. Nothing contained in this section shall
15 be construed as permitting partial or installment payments of taxes in a
16 jurisdiction which has not authorized the same pursuant to law.
17 2. Procedure. (a) Subsequent to payment of the school tax (if applica-
18 ble) which reflects the receipt of a STAR exemption, the tax collecting
19 officer shall, not later than the fifteenth day of the month next
20 succeeding the month in which such payment (if applicable) shall have
21 been made, submit a report to the state department of taxation and
22 finance. Such report shall be prepared in such form and manner as may be
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02213-01-9
A. 1654 2
1 prescribed by such department, and shall include, but not be limited to,
2 the following information for each affected parcel:
3 (i) The municipal identification code prescribed by the state board;
4 (ii) The parcel identification number;
5 (iii) The name of the owner or owners of the property as of the appli-
6 cable taxable status date;
7 (iv) The mailing address of such owner or owners;
8 (v) The amount of the STAR2 tax rebate to which such owner or owners
9 are entitled.
10 (b) For purposes of this section, the term "tax collecting officer"
11 shall mean an elected or appointed officer of any municipal corporation
12 which is authorized by law to receive and collect school district taxes,
13 including relevied school district taxes.
14 3. Inconsistent laws superseded. The provisions of this section shall
15 apply to all school districts and all tax collecting officers, notwith-
16 standing any provision of law to the contrary.
17 § 2. The tax law is amended by adding a new section 178-a to read as
18 follows:
19 § 178-a. STAR2 tax rebates. 1. Payment of rebates. The commissioner
20 shall pay STAR2 tax rebates, as provided in section thirteen hundred
21 six-c of the real property tax law, to owners of real property. Such
22 payments shall be made promptly upon receipt from the tax collecting
23 officer of the ownership information specified in such section. Payment
24 of a rebate upon such ownership information shall relieve the commis-
25 sioner and the department from all liability to any owner of the proper-
26 ty, or the estate, trust, assigns, successors, heirs of representatives
27 of any such owners, with respect to such payment, and such persons shall
28 have no right to commence a court action or proceeding or to any other
29 legal recourse against the state, the commissioner or the department to
30 recover such payment. Provided, however, nothing in the previous
31 sentence shall be construed to bar any other right of action of such
32 persons with respect to such payment under the laws of this state.
33 2. Cooperation by tax collecting officers. Every tax collecting offi-
34 cer shall cooperate with the department to enable it to carry out its
35 duties under this section, and shall furnish to the department such
36 information as it deems necessary to carry out such duties.
37 3. Cooperation by state board of real property tax services. When the
38 proper payment of a tax rebate under this section depends upon
39 construction of the meaning of the provisions of section thirteen
40 hundred six-c of the real property tax law (and any related provisions
41 of such law) or interpretation of the terms contained in such section,
42 it shall be the responsibility of the state board of real property
43 services to provide to the department the construction or interpretation
44 of any such provisions or terms.
45 4. Recovery of erroneous rebates. The commissioner shall be authorized
46 to recover any erroneous STAR2 tax rebate by notifying the payee of the
47 amount thereof. If such erroneous rebate is not returned within thirty
48 days, the commissioner is authorized to treat the erroneous rebate as an
49 erroneous refund of income tax pursuant to the provisions of paragraph
50 five of subsection (c) of section six hundred eighty-three of this chap-
51 ter.
52 5. Regulations. The commissioner shall be authorized to make such
53 rules and regulations as may be deemed necessary for the performance of
54 his or her duties under this section, including but not limited to rules
55 and regulations which shall advise tax collecting officers of procedures
56 for furnishing ownership information to the department, and which shall
A. 1654 3
1 advise tax collecting officers and tax rebate payees of procedures for
2 the correction of erroneous ownership information and incorrect rebate
3 amounts.
4 § 3. This act shall take effect immediately and shall be applicable to
5 school taxes levied subsequent to January 1, 2009.
