Permits senior citizens whose spouses are deceased to substitute a more recent income for purposes of determing eligibility for the enhanced school tax relief (STAR) exemption.
STATE OF NEW YORK
________________________________________________________________________
1602
2009-2010 Regular Sessions
IN SENATE
February 3, 2009
___________
Introduced by Sen. VALESKY -- 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 permitting
senior citizens whose spouses are deceased to substitute a more recent
year's income for purposes of determining eligibility for the enhanced
exemption for school tax relief
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (i) of paragraph (b) of subdivision 4 of
2 section 425 of the real property tax law is amended by adding a new
3 clause (C-1) to read as follows:
4 (C-1) Notwithstanding the provisions of clause (C) of this subpara-
5 graph, in the event that a senior citizen who, as a result of the death
6 of his or her spouse, experiences a sufficient decrease in income during
7 the tax year immediately preceding the date of making application for
8 the exemption, then for the purposes of determining eligibility for the
9 enhanced exemption, such senior citizen may use his or her income for
10 such year; provided that the income tax return for such year has been
11 filed with the appropriate state or federal agency, or other documenta-
12 tion of income eligibility has been filed with the assessor of appropri-
13 ate jurisdiction, prior to April thirtieth.
14 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05235-01-9
