Bill Text: NY S02447 | 2011-2012 | General Assembly | Introduced
Bill Title: Extends the enhanced school tax relief exemption to permanent total disabled volunteer firefighters.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-01-04 - REFERRED TO LOCAL GOVERNMENT [S02447 Detail]
Download: New_York-2011-S02447-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
2447
2011-2012 Regular Sessions
I N S E N A T E
January 21, 2011
___________
Introduced by Sen. ALESI -- 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, in relation to extending the
enhanced STAR exemption to permanent total disabled volunteer fire-
fighters
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 2 of section 425 of the real
2 property tax law, as amended by section 1 of part E of chapter 83 of the
3 laws of 2002, is amended and a new subdivision 4-b is added to read as
4 follows:
5 (a) Overview. There shall be two variations of the exemption author-
6 ized by this section: an exemption for property owned by persons who
7 satisfy the criteria set forth in subdivision three of this section,
8 which shall be known as the "basic" STAR exemption, and an exemption for
9 property owned by senior citizens, AND PERMANENT TOTAL DISABLED VOLUN-
10 TEER FIREFIGHTERS who satisfy the criteria set forth in both subdivi-
11 sions three and four of this section, OR FOR PROPERTY OWNED BY PERMANENT
12 TOTAL DISABLED VOLUNTEER FIREFIGHTERS WHO SATISFY THE CRITERIA SET FORTH
13 IN SUBDIVISION FOUR-B OF THIS SECTION, TOGETHER which shall be known as
14 the "enhanced" STAR exemption. The exempt amount for each assessing unit
15 shall be determined annually as set forth in this subdivision, by multi-
16 plying the "base figure" by the locally-applicable "sales price differ-
17 ential factor," if any, multiplying the product by the appropriate
18 "equalization factor" for the assessing unit, and, if necessary,
19 increasing the result to equal the applicable "floor." The result is
20 then rounded to the nearest multiple of ten dollars.
21 4-B. PERMANENT TOTAL DISABLED VOLUNTEER FIREFIGHTERS. THE ENHANCED
22 EXEMPTION SHALL BE PROVIDED FOR PROPERTY OWNED BY PERMANENT TOTAL DISA-
23 BLED VOLUNTEER FIREFIGHTERS, AS SUCH PERSONS ARE DEFINED IN SECTION
24 EIGHT OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05795-02-1
S. 2447 2
1 S 2. Section 425 of the real property tax law is amended by adding a
2 new subdivision 5-a to read as follows:
3 5-A. PERMANENT TOTAL DISABLED FIREFIGHTER. (A) ENHANCED EXEMPTION. THE
4 ENHANCED EXEMPTION SHALL BE PROVIDED FOR PROPERTY OWNED BY PERMANENT
5 TOTAL DISABLED FIREFIGHTERS. THE FOLLOWING REQUIREMENTS SHALL BE MET:
6 (I) THE OWNER SHALL BE A PERMANENT TOTAL DISABLED FIREFIGHTER AS DEFINED
7 IN SECTION EIGHT OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW; AND (II)
8 THE COMBINED INCOME OF ALL OWNERS, AND OF ANY OWNERS' SPOUSES RESIDING
9 ON THE PREMISES, MAY NOT EXCEED THE APPLICABLE INCOME STANDARD SPECIFIED
10 IN THIS SUBDIVISION.
11 (B) INCOME. (I) THE COMBINED INCOME OF ALL OF THE OWNERS, AND OF ANY
12 OWNERS' SPOUSES RESIDING ON THE PREMISES, MAY NOT EXCEED THE APPLICABLE
13 INCOME STANDARD SPECIFIED HEREIN.
14 (A) FOR FINAL ASSESSMENT ROLLS TO BE COMPLETED PRIOR TO TWO THOUSAND
15 THREE, ELIGIBILITY FOR THE EXEMPTION SHALL BE BASED UPON INCOME FOR THE
16 INCOME TAX YEAR IMMEDIATELY PRECEDING THE DATE OF MAKING APPLICATION FOR
17 THE EXEMPTION, AND THE INCOME STANDARD SHALL BE SIXTY THOUSAND DOLLARS.
18 (B) FOR FINAL ASSESSMENT ROLLS TO BE COMPLETED IN TWO THOUSAND THREE,
19 ELIGIBILITY FOR THE EXEMPTION SHALL BE BASED UPON INCOME FOR THE INCOME
20 TAX YEAR ENDING IN TWO THOUSAND ONE, AND THE INCOME STANDARD SHALL BE
21 THE PREVIOUSLY-APPLICABLE INCOME STANDARD OF SIXTY THOUSAND DOLLARS
22 INCREASED BY THE COST-OF-LIVING-ADJUSTMENT PERCENTAGE FOR TWO THOUSAND
23 ONE. FOR PURPOSES OF THIS COMPUTATION, THE COST-OF-LIVING-ADJUSTMENT
24 PERCENTAGE FOR TWO THOUSAND ONE SHALL BE EQUAL TO THE "APPLICABLE
25 INCREASE PERCENTAGE" USED BY THE UNITED STATES COMMISSIONER OF SOCIAL
26 SECURITY TO DETERMINE MONTHLY SOCIAL SECURITY BENEFITS PAYABLE IN TWO
27 THOUSAND ONE TO INDIVIDUALS, AS PROVIDED BY SUBSECTION (I) OF SECTION
28 FOUR HUNDRED FIFTEEN OF TITLE FORTY-TWO OF THE UNITED STATES CODE.
29 (C) FOR FINAL ASSESSMENT ROLLS TO BE COMPLETED IN EACH ENSUING YEAR,
30 THE APPLICABLE INCOME TAX YEAR, COST-OF-LIVING-ADJUSTMENT PERCENTAGE AND
31 APPLICABLE INCREASE PERCENTAGE SHALL ALL BE ADVANCED BY ONE YEAR, AND
32 THE INCOME STANDARD SHALL BE THE PREVIOUSLY-APPLICABLE INCOME STANDARD
33 INCREASED BY THE NEW COST-OF-LIVING-ADJUSTMENT PERCENTAGE. IF THERE
34 SHOULD BE A YEAR FOR WHICH THERE IS NO APPLICABLE INCREASE PERCENTAGE
35 DUE TO A GENERAL BENEFIT INCREASE AS DEFINED BY SUBDIVISION THREE OF
36 SUBSECTION (I) OF SECTION FOUR HUNDRED FIFTEEN OF TITLE FORTY-TWO OF THE
37 UNITED STATES CODE, THE APPLICABLE INCREASE PERCENTAGE FOR PURPOSES OF
38 THIS COMPUTATION SHALL BE DEEMED TO BE THE PERCENTAGE WHICH WOULD HAVE
39 YIELDED THAT GENERAL BENEFIT INCREASE.
40 (D) IN NO CASE SHALL AN INCOME STANDARD BE DECREASED FROM ONE ASSESS-
41 MENT ROLL TO THE NEXT.
42 (E) IF THE INCOME STANDARD INITIALLY COMPUTED FOR AN ASSESSMENT ROLL
43 IS NOT EXACTLY EQUAL TO A MULTIPLE OF FIFTY DOLLARS, IT SHALL BE ROUNDED
44 UP TO THE NEXT HIGHER MULTIPLE OF FIFTY DOLLARS.
45 (F) IT SHALL BE THE RESPONSIBILITY OF THE COMMISSIONER TO ANNUALLY
46 DETERMINE ALL INCOME STANDARDS PURSUANT TO THIS SUBDIVISION BEGINNING
47 WITH FINAL ASSESSMENT ROLLS TO BE COMPLETED IN TWO THOUSAND NINE, TO
48 CAUSE NOTICE THEREOF TO BE PUBLISHED IN THE STATE REGISTER, TO DISSEM-
49 INATE NOTICE THEREOF TO ASSESSORS, COUNTY DIRECTORS OF REAL PROPERTY TAX
50 SERVICES, AND SUCH OTHER PARTIES AS IT MAY DEEM APPROPRIATE, AND TO POST
51 NOTICE THEREOF ON ITS WEBSITE.
52 (II) THE TERM "INCOME" AS USED HEREIN SHALL MEAN THE "ADJUSTED GROSS
53 INCOME" FOR FEDERAL INCOME TAX PURPOSES AS REPORTED ON THE APPLICANT'S
54 FEDERAL OR STATE INCOME TAX RETURN FOR THE APPLICABLE INCOME TAX YEAR,
55 SUBJECT TO ANY SUBSEQUENT AMENDMENTS OR REVISIONS, REDUCED BY DISTRIB-
56 UTIONS, TO THE EXTENT INCLUDED IN FEDERAL ADJUSTED GROSS INCOME,
S. 2447 3
1 RECEIVED FROM AN INDIVIDUAL RETIREMENT ACCOUNT AND AN INDIVIDUAL RETIRE-
2 MENT ANNUITY; PROVIDED THAT IF NO SUCH RETURN WAS FILED FOR THE APPLICA-
3 BLE INCOME TAX YEAR, "INCOME" SHALL MEAN THE ADJUSTED GROSS INCOME THAT
4 WOULD HAVE BEEN SO REPORTED IF SUCH A RETURN HAD BEEN FILED.
5 (III) ANY INFORMATION OR DOCUMENTATION SUBMITTED BY THE APPLICANT IN
6 CONNECTION WITH APPLICATIONS FOR OR RENEWAL OF THE EXEMPTION AUTHORIZED
7 UNDER THIS SECTION TO VERIFY INCOME, SHALL BE DEEMED CONFIDENTIAL, AND
8 THE ASSESSOR, ANY MUNICIPAL OFFICER OR MUNICIPAL EMPLOYEES ARE PROHIBIT-
9 ED FROM DISCLOSING ANY SUCH INFORMATION, EXCEPT FOR ANY DISCLOSURE
10 NECESSARY IN THE PERFORMANCE OF THEIR OFFICIAL DUTIES, AND EXCEPT AS
11 AUTHORIZED BY SUBPARAGRAPH (V) OF THIS PARAGRAPH. ANY UNAUTHORIZED
12 DISCLOSURE OF SUCH INFORMATION SHALL BE DEEMED A VIOLATION OF SECTION
13 EIGHT HUNDRED FIVE-A OF THE GENERAL MUNICIPAL LAW.
14 (IV) EFFECTIVE WITH APPLICATIONS FOR THE ENHANCED EXEMPTION ON FINAL
15 ASSESSMENT ROLLS TO BE COMPLETED IN TWO THOUSAND NINE, THE APPLICATION
16 FORM SHALL INDICATE THAT THE OWNERS OF THE PROPERTY AND ANY OWNERS'
17 SPOUSES RESIDING ON THE PREMISES MAY AUTHORIZE THE ASSESSOR TO HAVE
18 THEIR INCOME ELIGIBILITY VERIFIED ANNUALLY THEREAFTER BY THE STATE
19 DEPARTMENT OF TAXATION AND FINANCE, IN LIEU OF FURNISHING COPIES OF THE
20 APPLICABLE INCOME TAX RETURN OR RETURNS WITH THE APPLICATION. IF THE
21 OWNERS OF THE PROPERTY AND ANY OWNERS' SPOUSES RESIDING ON THE PREMISES
22 ELECT TO PARTICIPATE IN THIS PROGRAM, WHICH SHALL BE KNOWN AS THE STAR
23 INCOME VERIFICATION PROGRAM, THEY MUST FURNISH THEIR TAXPAYER IDENTIFI-
24 CATION NUMBERS IN ORDER TO FACILITATE MATCHING WITH RECORDS OF THE
25 DEPARTMENT OF TAXATION AND FINANCE. THEREAFTER, THEIR INCOME ELIGIBILITY
26 SHALL BE VERIFIED ANNUALLY BY THE STATE DEPARTMENT OF TAXATION AND
27 FINANCE AND THE ASSESSOR SHALL NOT REQUEST INCOME DOCUMENTATION FROM
28 THEM, UNLESS SUCH DEPARTMENT ADVISES THE ASSESSOR THROUGH THE COMMIS-
29 SIONER THAT THEY DO NOT SATISFY THE APPLICABLE INCOME ELIGIBILITY
30 REQUIREMENTS, OR THAT IT IS UNABLE TO DETERMINE WHETHER THEY SATISFY
31 THOSE REQUIREMENTS.
32 (V) (A) EXCEPT IN THE CASE OF A CITY WITH A POPULATION OF ONE MILLION
33 OR MORE, THE ASSESSOR SHALL FORWARD TO THE COMMISSIONER, IN THE TIME AND
34 MANNER REQUIRED BY THE COMMISSIONER, INFORMATION IDENTIFYING THE PERSONS
35 WHO HAVE ELECTED TO PARTICIPATE IN THE STAR INCOME VERIFICATION PROGRAM.
36 THE COMMISSIONER SHALL FORWARD SUCH INFORMATION TO THE DEPARTMENT OF
37 TAXATION AND FINANCE IN THE MANNER PROVIDED BY THE AGREEMENT EXECUTED
38 PURSUANT TO SECTION ONE HUNDRED SEVENTY-ONE-O OF THE TAX LAW, AND SHALL
39 NOTIFY THE ASSESSOR OF THE RESPONSE OR RESPONSES IT RECEIVES FROM SUCH
40 DEPARTMENT PURSUANT TO SUCH AGREEMENT. AFTER RECEIVING SUCH RESPONSE OR
41 RESPONSES, THE ASSESSING AUTHORITY SHALL CAUSE NOTICES TO BE MAILED TO
42 PARTICIPANTS AS PROVIDED BY PARAGRAPH (B) OF SUBDIVISION FIVE OF THIS
43 SECTION. INFORMATION OBTAINED BY THE COMMISSIONER IDENTIFYING SUCH
44 PERSONS, AND RESPONSES OBTAINED FROM SUCH DEPARTMENT SHALL BE CONFIDEN-
45 TIAL AND SHALL NOT BE SUBJECT TO DISCLOSURE UNDER ARTICLE SIX OF THE
46 PUBLIC OFFICERS LAW.
47 (B) IN THE CASE OF A CITY OF ONE MILLION OR MORE, THE ASSESSOR SHALL
48 FORWARD TO THE DEPARTMENT OF TAXATION AND FINANCE, IN THE TIME AND
49 MANNER REQUIRED BY THE DEPARTMENT, INFORMATION IDENTIFYING THE PERSONS
50 WHO HAVE ELECTED TO PARTICIPATE IN THE STAR INCOME VERIFICATION PROGRAM.
51 THE DEPARTMENT SHALL ADVISE THE ASSESSOR OF ITS FINDINGS IN THE MANNER
52 PROVIDED BY THE AGREEMENT EXECUTED PURSUANT TO SECTION ONE HUNDRED
53 SEVENTY-ONE-O OF THE TAX LAW. AFTER RECEIVING SUCH RESPONSE OR
54 RESPONSES, THE ASSESSING AUTHORITY SHALL CAUSE NOTICES TO BE MAILED TO
55 PARTICIPANTS AS PROVIDED BY PARAGRAPH (B) OF SUBDIVISION FIVE OF THIS
56 SECTION. INFORMATION OBTAINED BY THE COMMISSIONER IDENTIFYING SUCH
S. 2447 4
1 PERSONS, AND RESPONSES OBTAINED FROM SUCH DEPARTMENT SHALL BE CONFIDEN-
2 TIAL AND SHALL NOT BE SUBJECT TO DISCLOSURE UNDER ARTICLE SIX OF THE
3 PUBLIC OFFICERS LAW.
4 (VI) NOTWITHSTANDING THE PROVISIONS OF SUBPARAGRAPHS (IV) AND (V) OF
5 THIS PARAGRAPH, WHICH ESTABLISH A STAR INCOME VERIFICATION PROGRAM,
6 INCOME DOCUMENTATION MUST BE SUBMITTED TO THE ASSESSOR IN CONNECTION
7 WITH EACH OF THE FOLLOWING: (A) INITIAL APPLICATIONS FOR THE ENHANCED
8 STAR EXEMPTION; (B) RENEWAL APPLICATIONS SUBMITTED BY A PERSON OR
9 PERSONS WHO HAVE NOT ELECTED TO PARTICIPATE IN THE STAR INCOME VERIFICA-
10 TION PROGRAM; (C) APPLICATIONS THAT WOULD ALLOW AN ENHANCED EXEMPTION TO
11 RESUME AFTER HAVING BEEN DISCONTINUED; (D) APPLICATIONS SUBMITTED BY A
12 PERSON OR PERSONS WHO HAVE PREVIOUSLY QUALIFIED FOR THE ENHANCED
13 EXEMPTION BUT NOT IN THE ASSESSING UNIT IN QUESTION; AND (E) APPLICA-
14 TIONS WITH RESPECT TO WHICH THE DEPARTMENT OF TAXATION AND FINANCE HAS
15 ADVISED THE ASSESSOR THROUGH THE COMMISSIONER THAT IT IS UNABLE TO
16 DETERMINE WHETHER A PARTICIPANT OR PARTICIPANTS IN THE STAR INCOME
17 VERIFICATION PROGRAM SATISFY THE INCOME ELIGIBILITY REQUIREMENTS.
18 (C) ABSENCE FROM RESIDENCE. AN EXEMPTION MAY BE GRANTED PURSUANT TO
19 THIS SUBDIVISION NOTWITHSTANDING THE FACT THAT AN OWNER IS ABSENT FROM
20 THE RESIDENCE WHILE RECEIVING HEALTH-RELATED CARE AS AN INPATIENT OF A
21 RESIDENTIAL HEALTH CARE FACILITY, AS DEFINED IN SECTION TWENTY-EIGHT
22 HUNDRED ONE OF THE PUBLIC HEALTH LAW, PROVIDED THAT DURING SUCH CONFINE-
23 MENT SUCH PROPERTY IS NOT OCCUPIED BY ANYONE OTHER THAN THE SPOUSE OR
24 CO-OWNER OF SUCH OWNER.
25 S 3. Subparagraph (ii) of paragraph (a) of subdivision 13 of section
26 425 of the real property tax law, as added by section 1 of part B of
27 chapter 389 of the laws of 1997, is amended and a new subparagraph (iii)
28 is added to read as follows:
29 (ii) in the case of an application for the enhanced exemption for
30 property owned by senior citizens, the applicant or applicants misrepre-
31 sented their age or income so as to appear eligible for such exemption,
32 when they were not[.]; OR
33 (III) IN THE CASE OF AN APPLICATION FOR THE ENHANCED EXEMPTION FOR
34 PROPERTY OWNED BY A PERMANENT TOTAL DISABLED VOLUNTEER FIREFIGHTER, THE
35 APPLICANT OR APPLICANTS MISREPRESENTED THE FACT THAT HE OR SHE IS SUCH A
36 PERMANENT OR TOTAL DISABLED VOLUNTEER FIREFIGHTER, WHEN HE OR SHE IS
37 NOT.
38 S 4. This act shall take effect on the first of January next succeed-
39 ing the date on which it shall have become a law and shall apply to
40 taxable years which begin on or after such date; provided, however, that
41 effective immediately, the addition, amendment and/or repeal of any
42 rules or regulations necessary for the implementation of this act on its
43 effective date is authorized and directed to be made and completed on or
44 before such effective date.
