S03874 Summary:

BILL NOS03874
 
SAME ASNo same as
 
SPONSORBALL
 
COSPNSR
 
MLTSPNSR
 
Add SS425-b & 425-c, RPT L; add S177-a, amd S1310, Tax L; amd S11-1706, NYC Ad Cd; add S85, St Fin L
 
Establishes a Co-STAR tax program for senior citizens and farmers.
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S03874 Actions:

BILL NOS03874
 
02/26/2013REFERRED TO LOCAL GOVERNMENT
01/08/2014REFERRED TO LOCAL GOVERNMENT
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S03874 Floor Votes:

There are no votes for this bill in this legislative session.
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S03874 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          3874
 
                               2013-2014 Regular Sessions
 
                    IN SENATE
 
                                    February 26, 2013
                                       ___________
 
        Introduced  by  Sen.  BALL  --  read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
 
        AN ACT to amend the real property tax law, the tax law, the  administra-
          tive  code  of  the  city  of  New  York and the state finance law, in
          relation to establishing a Co-STAR program for seniors and farmers
 

          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 two new
     2  sections 425-b and 425-c to read as follows:
     3    § 425-b. Co-STAR program for senior citizens. 1. Generally.  When real
     4  property receives the enhanced STAR exemption from school district taxa-
     5  tion authorized by section four hundred twenty-five of this  title,  the
     6  property shall be designated as eligible for a Co-STAR assessment on the
     7  same  assessment  roll  in  the manner provided by this section, and the
     8  qualified owner-applicant or owner-applicants shall  be  entitled  to  a
     9  county  tax  rebate  in  the  amount  and manner provided by section one

    10  hundred seventy-seven-a of the tax law. No separate application need  be
    11  filed for such Co-STAR assessment or rebate.
    12    2. Co-STAR assessments. (a) Subject to the provisions of paragraph (b)
    13  of  this  subdivision,  the  Co-STAR assessment for each eligible parcel
    14  shall be equal to the exempt  amount  determined  for  purposes  of  the
    15  enhanced  STAR  exemption authorized by section four hundred twenty-five
    16  of this title for the assessing unit in which the parcel is located.
    17    (b) Notwithstanding the provisions of paragraph (a) of  this  subdivi-
    18  sion,  in  no  event shall the Co-STAR assessment of a parcel exceed the
    19  taxable assessed value of that parcel for county purposes.
    20    3. Entry on assessment roll; effect. Each parcel which is eligible for

    21  a Co-STAR assessment shall be designated as such by the assessor on  the
    22  assessment  roll, provided, however, that a Co-STAR assessment shall not
    23  affect the total or  taxable  assessed  value  of  any  parcel  for  any
    24  purpose,  and  shall  not be considered when determining the tax rate of
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07274-01-3

        S. 3874                             2
 
     1  any county or for any purpose other than determining the rebate to which
     2  the owner-applicant or owner-applicants are entitled under  section  one
     3  hundred seventy-seven-a of the tax law.

     4    4.  Payment  of  Co-STAR  rebates.  The  commissioner  of taxation and
     5  finance shall pay Co-STAR rebates in the manner provided by section  one
     6  hundred seventy-seven-a of the tax law.
     7    5.  Failure  to  pay  county taxes. If the county taxes on an eligible
     8  parcel are not paid in full during the applicable  county  fiscal  year,
     9  the  owner-applicant  or owner-applicants shall be subject to the conse-
    10  quences specified in subdivision five of section  one  hundred  seventy-
    11  seven-a of the tax law, in addition to such other consequences as may be
    12  provided by law.
    13    6.  Exceptions. (a) Cooperative apartment units and mobile homes. When
    14  an enhanced STAR exemption is  granted  pursuant  to  paragraph  (k)  of

    15  subdivision  two  of  section  four hundred twenty-five of this title in
    16  relation to a cooperative apartment unit, or pursuant to  paragraph  (l)
    17  of  such  subdivision  in  relation to a mobile home which is separately
    18  owned from but assessed with the land on which it is located,  and  such
    19  cooperative apartment unit or mobile home is also eligible for a Co-STAR
    20  assessment  pursuant  to  this section, the Co-STAR rebate shall be paid
    21  directly to the qualified owner-applicant or  owner-applicants  notwith-
    22  standing  the fact that the STAR exemption applies to the parcel itself.
    23  The assessor shall prepare a list or data file identifying  such  owner-
    24  applicant  or owner-applicants, their mailing addresses, and the taxable

    25  assessed value for county  purposes  attributable  to  their  respective
    26  cooperative  apartment  units or mobile homes, and shall submit the same
    27  to the commissioner within thirty days after the completion of the final
    28  assessment roll. Such list or data file shall be prepared in  such  form
    29  and manner as may be prescribed by the commissioner in consultation with
    30  the department of taxation and finance.
    31    (b) Counties in certain cities. In the case of a county located wholly
    32  within  a city with a population of one million or more inhabitants, the
    33  Co-STAR assessment associated with each eligible parcel shall  be  equal
    34  to  fifty  percent  of  the exempt amount determined for purposes of the

    35  enhanced STAR exemption authorized by section four  hundred  twenty-five
    36  of  this  title for such city after the adjustment required by paragraph
    37  (j) of subdivision two of such section.
    38    7. Correction of an incorrect entry.  An incorrect entry on an assess-
    39  ment roll of a  Co-STAR  assessment  may  be  corrected  in  the  manner
    40  provided  by  law  for  the correction of an incorrect entry of the STAR
    41  exemption authorized by section four hundred twenty-five of this  title.
    42  A  denial of a Co-STAR assessment shall be subject to administrative and
    43  judicial review in the manner provided by law for the review of  assess-
    44  ments.
    45    8.  Inconsistent laws superseded. The provisions of this section shall

    46  apply to all assessing units,  excluding  village  assessing  units  and
    47  cities  within  a  county  assessing unit, and to all counties, notwith-
    48  standing any provision of law to the contrary.
    49    § 425-c. Co-STAR program for farmers. 1. Generally. When real property
    50  is the primary residence of  an  eligible  farmer  as  defined  in  this
    51  section  and  the  requirements of this section are otherwise satisfied,
    52  the property shall be designated as eligible for a Co-STAR assessment in
    53  the manner provided by this section, and the  qualified  owner-applicant
    54  or  owner-applicants  shall  be  entitled  to a county tax rebate in the
    55  amount and manner provided by section one hundred seventy-seven-a of the
    56  tax law.


        S. 3874                             3
 
     1    2. Co-STAR assessments. (a) Subject to the provisions of paragraph (b)
     2  of this subdivision, the Co-STAR assessment  for  each  eligible  parcel
     3  shall be equal to the exempt amount determined for purposes of the basic
     4  STAR  exemption  authorized  by section four hundred twenty-five of this
     5  title for the assessing unit in which the parcel is located.
     6    (b)  Notwithstanding  the provisions of paragraph (a) of this subdivi-
     7  sion, in no event shall the Co-STAR assessment of a  parcel  exceed  the
     8  taxable assessed value of that parcel for county purposes.
     9    3.  Eligibility  requirements.  To  be  designated  as  eligible for a
    10  Co-STAR assessment pursuant  to  this  section,  the  property  must  be

    11  receiving  the  basic  STAR exemption authorized by section four hundred
    12  twenty-five of this title on the same assessment roll, and must be owned
    13  by, and serve as the primary residence of, an eligible farmer as defined
    14  in this section.   Provided, however, that a  parcel  which  receives  a
    15  Co-STAR  assessment  pursuant  to  section four hundred twenty-five-a of
    16  this title may not also receive a Co-STAR assessment  pursuant  to  this
    17  section on the same assessment roll.
    18    4.  Eligible  farmers.  For  purposes  of this section, a person is an
    19  eligible farmer if he or she satisfies one  or  more  of  the  following
    20  conditions:
    21    (a) He or she is eligible for and has claimed the agricultural proper-

    22  ty tax credit authorized by subsection (n) of section six hundred six of
    23  the tax law, commonly known as the farmers' school tax credit, on his or
    24  her  state personal income tax return for the income tax year identified
    25  in subparagraph (i) of paragraph (b) of subdivision four of section four
    26  hundred twenty-five of this title, provided that nothing contained here-
    27  in shall be construed to authorize or require the assessor to verify  an
    28  applicant's eligibility for such credit; or
    29    (b)  He  or she owns a substantial interest in land which receives, or
    30  which is eligible to receive, an  agricultural  assessment  pursuant  to
    31  section  three  hundred five or three hundred six of the agriculture and

    32  markets law on the current  assessment  roll.  Such  land  need  not  be
    33  located  in  the  same  assessing  unit as the eligible farmer's primary
    34  residence. For purposes of this section, a  person  owns  a  substantial
    35  interest in such land if he or she, or his or her spouse:
    36    (i)  individually  owns,  or  owns  jointly with his or her spouse, at
    37  least a twenty-five percent interest in such land;
    38    (ii) is a partner, with at least a twenty-five percent interest, in  a
    39  partnership which owns such land; or
    40    (iii)  owns at least twenty-five percent of the stock of a corporation
    41  which owns such land.
    42    5. Application procedure. (a) Generally. An eligible farmer must  file

    43  an  application  for a Co-STAR assessment with the assessor each year on
    44  or before the appropriate taxable status  date.  Each  such  application
    45  shall be made only on a form prescribed or approved by the commissioner;
    46  provided, that effective with the two thousand thirteen assessment roll,
    47  the  application  form for the agricultural assessment shall be designed
    48  so that it may also serve as an application  for  a  Co-STAR  assessment
    49  pursuant to this section, where appropriate.
    50    (b)  Approval  or  denial of application. If the assessor is satisfied
    51  that a parcel is entitled to  a  Co-STAR  assessment  pursuant  to  this
    52  section, he or she shall approve the application. If the assessor deter-

    53  mines  that  a parcel is not entitled to a Co-STAR assessment, he or she
    54  shall, not later than ten days prior to the date for hearing  complaints
    55  in  relation to assessments, mail to the applicant a notice of denial of
    56  that application for the Co-STAR assessment for that year; except  in  a

        S. 3874                             4
 
     1  city  with  a population of one million or more inhabitants, such notice
     2  shall be mailed not later than thirty days prior to the final  date  for
     3  filing  an  assessment appeal.   The notice of denial shall specify each
     4  reason  for  such  denial  and shall be sent on a form prescribed by the
     5  commissioner.  Failure to mail any such notice of denial or the  failure

     6  of  any  person  to  receive  such  notice  shall  not prevent the levy,
     7  collection and enforcement of  the  taxes  on  property  owned  by  such
     8  person.
     9    (c)  Confidentiality.  Any information or documentation submitted with
    10  the application to verify that the applicant has  claimed  the  agricul-
    11  tural  property  tax  credit authorized by subsection (n) of section six
    12  hundred six of the tax law, commonly known as the  farmers'  school  tax
    13  credit,  shall  be  deemed confidential, and the assessor, any municipal
    14  officer or municipal employees are prohibited from disclosing  any  such
    15  information,  except  for any disclosure necessary in the performance of
    16  their official duties. Any unauthorized disclosure of  such  information

    17  shall  be  deemed  a  violation  of  section eight hundred five-a of the
    18  general municipal law.
    19    6. Entry on assessment roll; effect. Each parcel which is eligible for
    20  a Co-STAR assessment shall be identified as such by the assessor on  the
    21  assessment  roll, provided, however, that a Co-STAR assessment shall not
    22  affect the total or  taxable  assessed  value  of  any  parcel  for  any
    23  purpose,  and  shall  not be considered when determining the tax rate of
    24  any county or for any purpose other than determining the rebate to which
    25  the owner-applicant or owner-applicants are entitled under  section  one
    26  hundred seventy-seven-a of the tax law.
    27    7.  Payment  of  Co-STAR  rebates.  The  commissioner  of taxation and

    28  finance shall pay Co-STAR rebates in the manner provided by section  one
    29  hundred seventy-seven-a of the tax law.
    30    8.  Failure  to  pay  county taxes. If the county taxes on an eligible
    31  parcel are not paid in full during the applicable  county  fiscal  year,
    32  the  owner-applicant  or owner-applicants shall be subject to the conse-
    33  quences specified in subdivision five of section  one  hundred  seventy-
    34  seven-a of the tax law, in addition to such other consequences as may be
    35  provided by law.
    36    9.  Exceptions. (a) Cooperative apartment units and mobile homes. When
    37  a STAR exemption is granted pursuant to paragraph (k) of subdivision two
    38  of section four hundred twenty-five of this title in relation to a coop-

    39  erative apartment unit, or pursuant to paragraph (l) of such subdivision
    40  in relation to a mobile home which is separately owned from but assessed
    41  with the land on which it is located,  and  such  cooperative  apartment
    42  unit  or  mobile home is also eligible for a Co-STAR assessment pursuant
    43  to this section, the Co-STAR rebate shall be paid directly to the quali-
    44  fied owner-applicant or owner-applicants notwithstanding the  fact  that
    45  the  STAR  exemption  applies  to  the parcel itself. The assessor shall
    46  prepare a list or data file identifying such owner-applicant  or  owner-
    47  applicants,  their mailing addresses, and the taxable assessed value for
    48  county purposes attributable to their respective  cooperative  apartment

    49  units  or  mobile  homes,  and shall submit the same to the commissioner
    50  within thirty days after the completion of the  final  assessment  roll.
    51  Such  list or data file shall be prepared in such form and manner as may
    52  be prescribed by the commissioner in consultation with the department of
    53  taxation and finance.
    54    (b) Counties in certain cities. In the case of a county located wholly
    55  within a city with a population of one million or more inhabitants,  the
    56  Co-STAR  assessment  associated with each eligible parcel shall be equal

        S. 3874                             5
 
     1  to fifty percent of the exempt amount determined  for  purposes  of  the
     2  basic  STAR  exemption authorized by section four hundred twenty-five of

     3  this title for such city after the adjustment required by paragraph  (j)
     4  of subdivision two of such section.
     5    10.  Correction  of  an  incorrect  entry.    An incorrect entry on an
     6  assessment roll of a Co-STAR assessment may be corrected in  the  manner
     7  provided  by  law  for  the correction of an incorrect entry of the STAR
     8  exemption authorized by section four hundred twenty-five of this  title.
     9  A  denial of a Co-STAR assessment shall be subject to administrative and
    10  judicial review in the manner provided by law for the review of  assess-
    11  ments.
    12    11. Inconsistent laws superseded. The provisions of this section shall
    13  apply  to  all  assessing  units,  excluding village assessing units and

    14  cities within a county assessing unit, and  to  all  counties,  notwith-
    15  standing any provision of law to the contrary.
    16    §  2.  The tax law is amended by adding a new section 177-a to read as
    17  follows:
    18    § 177-a. Co-STAR tax rebates. 1. Payment of rebates. The  commissioner
    19  shall pay Co-STAR tax rebates, as provided in section four hundred twen-
    20  ty-five-b  and  section  four hundred twenty-five-c of the real property
    21  tax law, to authorized payees as defined in this section.  The amount of
    22  each such rebate shall equal the Co-STAR assessment associated with  the
    23  parcel  in  question  multiplied by the applicable county tax rate. Such
    24  payments shall be made as promptly as possible following receipt of  the

    25  payee  identification  and  other information specified in this section,
    26  subject to appropriation by  the  state  legislature.  The  commissioner
    27  shall  design, develop and implement a process to review the quality and
    28  integrity of the Co-STAR information in his or her possession.
    29    2. Authorized payees; mailing addresses. (a) For each eligible proper-
    30  ty, the Co-STAR rebate shall be paid to the qualified owner-applicant or
    31  owner-applicants, or his, her or their payment designee or designees, if
    32  any. In the case of Co-STAR assessments granted pursuant to section four
    33  hundred twenty-five-b of  the  real  property  tax  law,  the  qualified
    34  owner-applicant or owner-applicants shall be the senior citizen or citi-

    35  zens who applied for, and were found to satisfy the requirements of, the
    36  enhanced  STAR  exemption authorized by section four hundred twenty-five
    37  of the real property tax law.  In the case of Co-STAR assessments grant-
    38  ed pursuant to section four hundred twenty-five-c of the  real  property
    39  tax  law, the qualified owner-applicant or owner-applicants shall be the
    40  eligible farmer or farmers who applied for, and were  found  to  satisfy
    41  the  requirements  of, the Co-STAR assessment authorized by section four
    42  hundred twenty-five-c of the real property tax law.
    43    (b) The Co-STAR rebate shall be mailed to the mailing address provided
    44  either on the application form for the enhanced STAR exemption submitted

    45  pursuant to section four hundred twenty-five of the  real  property  tax
    46  law,  or  on  the Co-STAR application form submitted pursuant to section
    47  four hundred twenty-five-c of the real property tax law, as the case may
    48  be, or as otherwise reliably obtained by the department.
    49    3. Reporting of data to department. (a) When developing or maintaining
    50  its data base for purposes of administering its  responsibilities  under
    51  this  section, the department shall utilize to the maximum extent possi-
    52  ble data extracted from the assessment roll data files submitted to  the
    53  commissioner pursuant to article fifteen-C of the real property tax law.
    54  On  or before November first of each year, the commissioner shall ascer-

    55  tain from such data files, the identification  numbers  of  the  parcels
    56  designated thereon as eligible for Co-STAR assessments, the names of the

        S. 3874                             6
 
     1  owners  of  each  such parcel as appearing thereon, the taxable assessed
     2  value for county purposes of each such parcel as appearing thereon,  and
     3  the assessing unit in which each such parcel is located.
     4    (b)  For  purposes  of  administering  its responsibilities under this
     5  section in relation to cooperative apartment units and mobile homes, the
     6  department shall also utilize data extracted from  the  lists  and  data
     7  files  submitted  to the commissioner by assessors pursuant to paragraph

     8  (a) of subdivision six of section four hundred twenty-five-b of the real
     9  property tax law and paragraph (a) of subdivision nine of  section  four
    10  hundred twenty-five-c of the real property tax law.  On or before Novem-
    11  ber first of each year, the commissioner shall ascertain from such lists
    12  and data files, the names and addresses of the owner-applicants as shown
    13  thereon,  their mailing addresses as shown thereon, the taxable assessed
    14  value for county purposes attributable to their  respective  cooperative
    15  apartment  units  or  mobile homes, and the assessing unit in which each
    16  such cooperative apartment unit or mobile home is located.
    17    (c) The county treasurer of each county shall certify to  the  commis-

    18  sioner,  no  later  than  the thirty-first day of January of each county
    19  fiscal year, the county tax rates applicable to each city and town with-
    20  in the county for that fiscal year. In the  case  of  a  county  located
    21  wholly  within  a city with a population of one million or more inhabit-
    22  ants, the commissioner of finance of such city shall make  such  certif-
    23  ication;  provided that the tax rate to be provided thereunder, and used
    24  to compute Co-STAR rebates pursuant to this section, shall be a  compos-
    25  ite of the tax rates for both city and school district purposes.
    26    (d)  In addition to receiving data pursuant to paragraphs (a), (b) and
    27  (c) of this subdivision, the department may enter into  agreements  with

    28  local  assessors,  with  county  treasurers, or with some or all of such
    29  parties, for the reporting to the department of such other data  as  may
    30  be  required  for  its administration of the Co-STAR tax rebate program.
    31  Nothing contained in this section shall be  construed  to  preclude  the
    32  department from collecting directly from putative payees such data as it
    33  shall deem appropriate.
    34    (e)  Information provided to or prepared by the department pursuant to
    35  this section shall not be used for any purpose other than administration
    36  of the Co-STAR program, and such information shall  not  be  redisclosed
    37  other  than  for the purpose of administering such program nor shall the
    38  provisions of article six of the public officers law apply to  any  such

    39  information.
    40    4.  Limitations.  Payment of a rebate upon the information provided to
    41  it, or denial of or failure to pay a rebate based on  such  information,
    42  shall  relieve the commissioner and the department from all liability to
    43  any owner of the property, or the estate,  trust,  assigns,  successors,
    44  heirs  or  representatives  of any such owner, or any other person, with
    45  respect to such payment,  and  such  persons  shall  have  no  right  to
    46  commence  a  court  action  or proceeding or to any other legal recourse
    47  against the state, the commissioner, the department, or any  officer  or
    48  employee  of state or local government involved in the administration of
    49  this program, to recover such payment.

    50    5. Failure to pay county taxes. (a) After the conclusion of each coun-
    51  ty fiscal year, the county treasurer of each county shall submit to  the
    52  commissioner  a  list  identifying all parcels with respect to which the
    53  county taxes for that fiscal year remained unpaid as of the end of  that
    54  fiscal year. In the case of a county located wholly within a city with a
    55  population  of  one  million  or  more  inhabitants,  such list shall be
    56  submitted by the commissioner of finance of such city and shall identify

        S. 3874                             7
 
     1  all parcels with respect to which the city taxes for  that  fiscal  year
     2  remained  unpaid  as  of the end of that fiscal year. Such list shall be

     3  submitted to the commissioner when submitting the  report  described  in
     4  paragraph (c) of subdivision three of this section.
     5    (b)  Upon  receiving  such a list, the commissioner shall withhold any
     6  future Co-STAR rebate payments to the owner-applicants  in  relation  to
     7  any  parcels on the list until receiving confirmation that all outstand-
     8  ing county taxes on the parcel in question have been paid  in  full.  It
     9  shall  be  the  responsibility  of  the  owner-applicant  to obtain such
    10  confirmation in writing from the county treasurer, and  to  provide  the
    11  same to the department in such manner as the commissioner may prescribe.
    12  After  receiving  such  confirmation, any withheld rebates for which the

    13  owner-applicant is eligible and has timely applied shall be released and
    14  future rebate payments may be made, subject to continued eligibility and
    15  continuous payment of future county taxes.  No interest shall be paid or
    16  payable on any withheld rebates that are so released.  The  commissioner
    17  may  schedule  the  processing  of  requests for the release of withheld
    18  rebates so as to allow payments to be collectively authorized  for  this
    19  purpose no more frequently than twice per calendar year.
    20    (c)  If  such  confirmation is not received within a time period to be
    21  determined by the commissioner, the commissioner may revoke the  Co-STAR
    22  rebate  for  the  county fiscal year identified in paragraph (a) of this

    23  subdivision and recapture the applicable amount in the manner prescribed
    24  by subdivision seven of this section.
    25    6. Erroneous rebates; replacement checks. The commissioner may, in his
    26  or her discretion, seek to recover any erroneous rebate by notifying the
    27  payee of the amount thereof. If such erroneous rebate  is  not  returned
    28  within  thirty days, the commissioner is authorized to treat the errone-
    29  ous rebate as  an  erroneous  refund  of  income  tax  pursuant  to  the
    30  provisions  of  paragraph  five of subsection (c) of section six hundred
    31  eighty-three of this chapter and such amounts, when collected, shall  be
    32  deposited  as  provided in subdivision one of section one hundred seven-

    33  ty-one-a of this article, as if such amounts were taxes collected  under
    34  an  article  of  this chapter referred to in such subdivision. Where the
    35  commissioner finds that an original rebate check  has  been  misdirected
    36  for  reasons  beyond  the control of the authorized payee, he or she may
    37  issue a new rebate check to the authorized payee.
    38    7. Regulations. The commissioner shall  be  authorized  to  make  such
    39  rules  and regulations as may be deemed necessary for the performance of
    40  his or her duties under this section, including but not limited to rules
    41  and regulations relating to standards and procedures for furnishing data
    42  to the department.
    43    § 3. Processing of Co-STAR assessments  for  senior  citizens  on  the

    44  assessment  roll. (a) Notwithstanding the provisions of section 425-b of
    45  the real property tax law, as added by section one of this act,  parcels
    46  which  are  eligible  for  Co-STAR  assessments pursuant to such section
    47  shall not be designated as such on the 2012  assessment  roll.  In  lieu
    48  thereof, upon receipt of the 2012 assessment roll data file submitted to
    49  it  pursuant  to  section 1590 of the real property tax law, the commis-
    50  sioner of taxation and finance shall identify the parcels thereon  which
    51  are receiving the enhanced STAR exemption pursuant to section 425 of the
    52  real  property  tax  law, shall ascertain the taxable assessed value for
    53  county purposes of each such parcel, and shall forward such  information
    54  to  the  department  of  taxation and finance, together with the maximum
    55  allowable Co-STAR assessments for each assessing unit.


        S. 3874                             8
 
     1    (b) Notwithstanding the provisions of section 177-a of the tax law, as
     2  added by section two of this act, for purposes  of  issuing  rebates  of
     3  county  taxes  for the county fiscal year beginning in 2013, the depart-
     4  ment of taxation and finance may presume that the qualified owner-appli-
     5  cant  or  owner-applicants  were  the property owner or owners as of the
     6  applicable taxable status date, as shown on  the  assessment  roll  data
     7  file  filed  with  the  commissioner of taxation and finance pursuant to
     8  article 15-C of the real property tax law, and may further presume  that
     9  the appropriate mailing addresses are the owners' addresses shown there-
    10  on.
    11    (c)  When property which is eligible for a Co-STAR assessment pursuant
    12  to this section constitutes a cooperative apartment  unit  or  a  mobile

    13  home  which is subject to the provisions of paragraph (a) of subdivision
    14  6 of section 425-b of the real property tax law, as added by section one
    15  of this act, the assessor shall not be required to file the list or data
    16  file required by such paragraph until  the  one  hundred  twentieth  day
    17  after  the  effective date of this act, notwithstanding any provision in
    18  such subdivision to the contrary.
    19    § 3-a. Processing of Co-STAR assessments for farmers assessment  roll.
    20  (a)  Application  period for 2013.  Notwithstanding any provision of law
    21  to the contrary, eligible farmers may submit  applications  for  Co-STAR
    22  assessments  pursuant  to section 425-c of the real property tax law, as
    23  added by section one of this act, on the 2013 assessment roll until  the
    24  ninetieth  day  after  the  effective date of this act. Each assessor is

    25  hereby authorized and directed to review and grant such applications  as
    26  appropriate no later than the one hundred twentieth day after the effec-
    27  tive date of this act. Provided, however, that in lieu of making entries
    28  directly on the 2013 assessment roll, the assessor shall prepare a sepa-
    29  rate list or data file identifying the eligible parcels in such form and
    30  manner as may be prescribed by the commissioner of taxation and finance.
    31  No  later than the one hundred twentieth day after the effective date of
    32  this act, the assessor shall forward such  list  or  data  file  to  the
    33  department  of taxation and finance, together with the maximum allowable
    34  Co-STAR assessment for each assessing unit.
    35    (b) Notice and review of denial for  2013.    If  an  assessor  should
    36  determine  that a Co-STAR application submitted pursuant to this section

    37  should be denied, he or she shall so notify the applicant  by  certified
    38  mail,  return receipt requested, no later than the one hundred twentieth
    39  day after the effective date of this act.  No later than 10  days  after
    40  the  mailing  of such notice, the applicant may file a written complaint
    41  with the assessor. The provisions of section 553 of  the  real  property
    42  tax  law  shall  apply to the extent practicable to the review of such a
    43  complaint.
    44    (c) For 2014 notwithstanding the provisions of section  177-a  of  the
    45  tax  law,  as  added by section two of this act, for purposes of issuing
    46  rebates of county taxes for the county fiscal year  beginning  in  2014,
    47  the  department  of  taxation and finance may presume that the qualified
    48  owner-applicant or owner-applicants were the property owner or owners as
    49  of the applicable taxable status date, as shown on the  assessment  roll

    50  data  file  filed with the commissioner of taxation and finance pursuant
    51  to article 15-C of the real property tax law, or on  the  list  or  data
    52  file  forwarded to such commissioner pursuant to subdivision (a) of this
    53  section, and may further presume that the appropriate mailing  addresses
    54  are the owners' addresses shown thereon.
    55    (d)  When property which is eligible for a Co-STAR assessment pursuant
    56  to this section constitutes a cooperative apartment  unit  or  a  mobile

        S. 3874                             9
 
     1  home  which is subject to the provisions of paragraph (a) of subdivision
     2  9 of section 425-c of the real property tax law, as added by section one
     3  of this act, the assessor shall not be required to file the list or data
     4  file  required  by  such  paragraph  until the one hundred twentieth day

     5  after the effective date of this act, notwithstanding any  provision  in
     6  such subdivision to the contrary.
     7    §  4. Subsection (e) of section 1310 of the tax law, as added by chap-
     8  ter 481 of the laws of 1997, is relettered  subsection  (g)  and  a  new
     9  subsection (h) is added to read as follows:
    10    (h)  City  Co-STAR  credit.  (1) For taxable years beginning after two
    11  thousand thirteen, a city Co-STAR credit shall be allowed for  taxpayers
    12  who  have  attained  the age of sixty-five on or before the close of the
    13  taxable year. The credit shall be allowed against the  taxes  authorized
    14  by this article reduced by the credits permitted by this article. If the
    15  credit  exceeds the tax as so reduced, the taxpayer may receive, and the

    16  comptroller, subject to a certificate of the commissioner, shall pay  as
    17  an  overpayment,  without  interest,  the  amount  of  such  excess. For
    18  purposes of this subsection, no credit shall be granted to an individual
    19  with respect to whom a deduction under subsection  (c)  of  section  one
    20  hundred  fifty-one  of the internal revenue code is allowable to another
    21  taxpayer for the taxable year.
    22    (2) The credit shall be determined under this paragraph.
    23    (A) Married individuals filing joint returns and surviving spouses. In
    24  the case of a husband and wife who make a single return jointly and of a
    25  surviving spouse:
    26    For taxable years two thousand thirteen and after the credit shall  be
    27  one hundred twenty dollars.

    28    (B)  All  others.  In the case of an unmarried individual, a head of a
    29  household or a married individual filing a separate return:
    30    For taxable years two thousand thirteen and after the credit shall  be
    31  sixty dollars.
    32    §  5. Subdivision (c) of section 11-1706 of the administrative code of
    33  the city of New York, as added by chapter 481 of the laws  of  1997,  is
    34  relettered subdivision (f) and a new subdivision (g) is added to read as
    35  follows:
    36    (g)  City  Co-STAR  credit.  (1) For taxable years beginning after two
    37  thousand thirteen, a city Co-STAR credit shall be allowed for  taxpayers
    38  who  have  attained  the age of sixty-five on or before the close of the
    39  taxable year. The credit shall be allowed against the taxes  imposed  by

    40  this  chapter  reduced  by the credits permitted by this chapter. If the
    41  credit exceeds the tax as so reduced, the taxpayer may receive, and  the
    42  state comptroller, subject to a certificate of the state commissioner of
    43  taxation and finance, shall pay as an overpayment, without interest, the
    44  amount of such excess. For purposes of this subdivision, no credit shall
    45  be  granted  to  an  individual  with  respect to whom a deduction under
    46  subsection (c) of section one hundred fifty-one of the internal  revenue
    47  code is allowable to another taxpayer for the taxable year.
    48    (2) The credit shall be determined under this paragraph.
    49    (A) Married individuals filing joint returns and surviving spouses. In

    50  the case of a husband and wife who make a single return jointly and of a
    51  surviving spouse:
    52    For  taxable years two thousand thirteen and after the credit shall be
    53  one hundred twenty dollars.
    54    (B) All others. In the case of an unmarried individual, a  head  of  a
    55  household or a married individual filing a separate return:

        S. 3874                            10
 
     1    For  taxable years two thousand thirteen and after the credit shall be
     2  sixty dollars.
     3    §  6.  The  state finance law is amended by adding a new section 85 to
     4  read as follows:
     5    § 85. Co-STAR fund. 1. There is hereby established in the sole custody
     6  of the commissioner of taxation and finance a special fund to  be  known

     7  as the Co-STAR fund.
     8    2. Such fund shall consist of all monies credited or transferred ther-
     9  eto  from the general fund or from any other fund or sources pursuant to
    10  law.
    11    3. The monies of the fund shall be available for  payment  of  Co-STAR
    12  rebates  authorized  by  section  one hundred seventy-seven-a of the tax
    13  law, and notwithstanding any other provision of law, shall be  paid  out
    14  on  checks  issued and signed solely by the commissioner of taxation and
    15  finance.
    16    § 7. This act shall take effect immediately, provided, however:
    17    (a) Section one of this act shall apply to assessment rolls  filed  in
    18  2014 and thereafter; and
    19    (b)  Section two of this act shall apply to county fiscal years begin-
    20  ning in 2015 and thereafter.
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