STATE OF NEW YORK
________________________________________________________________________
3224
2023-2024 Regular Sessions
IN ASSEMBLY
February 2, 2023
___________
Introduced by M. of A. ZEBROWSKI -- 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 preventing the transitioning of the school tax relief (STAR)
exemption into a personal income tax credit; and repealing certain
provisions of the real property tax law and the tax law relating ther-
eto
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (a) of subdivision 6 of section 425 of the real
2 property tax law, as amended by section 1 of part A of chapter 60 of the
3 laws of 2016, is amended to read as follows:
4 (a) Generally. All owners of the property who primarily reside thereon
5 [and who are not subject to the provisions of subdivision sixteen of
6 this section] must jointly file an application for exemption with the
7 assessor on or before the appropriate taxable status date. Such applica-
8 tion may be filed by mail if it is enclosed in a postpaid envelope prop-
9 erly addressed to the appropriate assessor, deposited in a post office
10 or official depository under the exclusive care of the United States
11 postal service, and postmarked by the United States postal service on or
12 before the applicable taxable status date. Each such application shall
13 be made on a form prescribed by the commissioner, which shall require
14 the applicant or applicants to agree to notify the assessor if their
15 primary residence changes while their property is receiving the
16 exemption. The assessor may request that proof of residency be submitted
17 with the application. If the applicant requests a receipt from the
18 assessor as proof of submission of the application, the assessor shall
19 provide such receipt. If such request is made by other than personal
20 request, the applicant shall provide the assessor with a self-addressed
21 postpaid envelope in which to mail the receipt.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06501-01-3
A. 3224 2
1 § 2. Subdivision 16 of section 425 of the real property tax law is
2 REPEALED.
3 § 3. Subdivision 2 of section 496 of the real property tax law, as
4 amended by section 3 of part A of chapter 60 of the laws of 2016, para-
5 graph (a) as amended by section 3 and paragraph (d) as amended by
6 section 2 of part TT of chapter 59 of the laws of 2019, is amended to
7 read as follows:
8 2. An application to renounce an exemption shall be made on a form
9 prescribed by the commissioner and shall be filed with the county direc-
10 tor of real property tax services no later than ten years after the levy
11 of taxes upon the assessment roll on which the renounced exemption
12 appears. The county director, after consulting with the assessor as
13 appropriate, shall compute the total amount owed on account of the
14 renounced exemption as follows:
15 (a) For each assessment roll on which the renounced exemption appears,
16 the assessed value that was exempted shall be multiplied by the tax rate
17 or rates that were applied to that assessment roll, or in the case of a
18 renounced STAR exemption, the tax savings calculated pursuant to subdi-
19 vision two of section thirteen hundred six-a of this chapter. Interest
20 shall then be added to each such product at the rate prescribed by
21 section nine hundred twenty-four-a of this chapter or such other law as
22 may be applicable for each month or portion thereon since the levy of
23 taxes upon such assessment roll.
24 (b) The sum of the calculations made pursuant to paragraph (a) of this
25 subdivision with respect to all of the assessment rolls in question
26 shall be determined.
27 (c) A processing fee of five hundred dollars shall be added to the sum
28 determined pursuant to paragraph (b) of this subdivision[, unless the
29 provisions of paragraph (d) of this subdivision are applicable.
30 (d) If the applicant is renouncing a STAR exemption in order to quali-
31 fy for the personal income tax credit authorized by subsection (eee) of
32 section six hundred six of the tax law, and no other exemptions are
33 being renounced on the same application, or if the applicant is renounc-
34 ing a STAR exemption before school taxes have been levied on the assess-
35 ment roll upon which that exemption appears, no processing fee shall be
36 applicable].
37 § 4. Subdivision 6 of section 1306-a of the real property tax law is
38 REPEALED.
39 § 5. Subsection (eee) of section 606 of the tax law is REPEALED.
40 § 6. Paragraph 2 of subsection (n-1) of section 606 of the tax law, as
41 amended by section 1 of part BB of chapter 59 of the laws of 2022, is
42 amended to read as follows:
43 (2) To be eligible for the credit, the taxpayer (or taxpayers filing
44 joint returns) (a) must own and primarily reside in real property
45 receiving [either] the STAR exemption authorized by section four hundred
46 twenty-five of the real property tax law [or the school tax relief cred-
47 it authorized by subsection (eee) of this section], and (b) must have
48 had qualified gross income no greater than two hundred fifty thousand
49 dollars in tax year two thousand twenty.
50 § 7. This act shall take effect immediately.
