Relates to granting a STAR exemption to the relative within two degrees of consanguinity of the owner of property if the relative is using the land for agricultural purposes and is paying the school taxes on the property.
STATE OF NEW YORK
________________________________________________________________________
4044
2009-2010 Regular Sessions
IN ASSEMBLY
January 29, 2009
___________
Introduced by M. of A. CROUCH -- Multi-Sponsored by -- M. of A.
BACALLES, BURLING, FINCH -- read once and referred to the Committee on
Real Property Taxation
AN ACT to amend the real property tax law, in relation to eligibility
for the school real property (STAR) tax exemption
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 3 of section 425 of the real property tax law
2 is amended by adding a new paragraph (f) to read as follows:
3 (f) Relative taxpayers. If a member of the owner's family within two
4 degrees of consanguinity or a member of a co-owner's family within two
5 degrees of consanguinity is using the property for agricultural purposes
6 and is also paying the school taxes for the property then that member of
7 the owner's or co-owner's family shall be entitled to the exemption
8 provided by this section and not the owner of the property. For the
9 purposes of this paragraph, "agricultural purposes" shall mean the
10 producing of food upon a farm or elsewhere on the property by the
11 tillage of the soil, the commercial raising, shearing, feeding and
12 management of animals or other agricultural, horticultural, ranching or
13 dairying processes and shall also include the manufacture of foods.
14 § 2. This act shall take effect immediately and shall apply to the
15 administration of the STAR exemption beginning with the 2009-2010 school
16 year.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06987-01-9
