STATE OF NEW YORK
________________________________________________________________________
8950
IN ASSEMBLY
March 4, 2014
___________
Introduced by M. of A. LALOR -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to making the
yearly renewals of the enhanced STAR exemption automatic
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (iv) of paragraph (b) of subdivision 4 of
2 section 425 of the real property tax law, as amended by section 10 of
3 part W of chapter 56 of the laws of 2010, is amended to read as follows:
4 (iv) Effective with applications for the enhanced exemption on final
5 assessment rolls to be completed in two thousand [three] fifteen, the
6 application form shall [indicate that] notify the owners of the property
7 and any owners' spouses residing on the premises [may] that by submit-
8 ting the application, they authorize the assessor to have their income
9 eligibility verified annually thereafter by the state department of
10 taxation and finance[, in lieu of furnishing copies of the applicable
11 income tax return or returns with the application. If the]. The owners
12 of the property and any owners' spouses residing on the premises [elect
13 to participate in this program, which shall be known as the STAR income
14 verification program, they must] shall furnish their taxpayer identifi-
15 cation numbers in order to facilitate matching with records of the
16 department. Thereafter, their income eligibility shall be verified annu-
17 ally by the department and the assessor shall not request income
18 documentation or a renewal application from them, unless such department
19 advises the assessor that they do not satisfy the applicable income
20 eligibility requirements, or that it is unable to determine whether they
21 satisfy those requirements.
22 § 2. Subparagraph (vi) of paragraph (b) of subdivision 4 of section
23 425 of the real property tax law, as amended by section 3 of part E of
24 chapter 83 of the laws of 2002, clause E as further amended by subdivi-
25 sion (b) of section 1 of part W of chapter 56 of the laws of 2010, is
26 amended to read as follows:
27 (vi) Notwithstanding the provisions of subparagraphs (iv) and (v) of
28 this paragraph, which establish a STAR income verification program,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13669-01-4
A. 8950 2
1 income documentation must be submitted to the assessor in connection
2 with each of the following:
3 (A) Initial applications for the enhanced STAR exemption;
4 (B) [Renewal applications submitted by a person or persons who have
5 not elected to participate in the STAR income verification program;
6 (C)] Applications that would allow an enhanced exemption to resume
7 after having been discontinued;
8 [(D)] (C) Applications submitted by a person or persons who had previ-
9 ously qualified for the enhanced exemption but not in the assessing unit
10 in question; and
11 [(E)] (D) Applications with respect to which the department of taxa-
12 tion and finance has advised the assessor through the commissioner that
13 it is unable to determine whether a participant or participants in the
14 STAR income verification program satisfy the income eligibility require-
15 ments.
16 § 3. This act shall take effect on the first day of January next
17 succeeding the date upon which it becomes a law and shall apply to all
18 taxable years commencing on and after that date.
