BILL NUMBER: S4805
SPONSOR: RYAN C
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to requiring the
state to handle the income verification process for the purposes of the
senior citizen tax exemption
 
PURPOSE:
The purpose of this bill is to require the state to handle all income
verification necessary to receive the senior citizen tax exemption.
 
SUMMARY OF PROVISIONS:
Section 1 of this bill would amend the Real Property Tax Law to allow
income eligibility of applicants to be verified annually by the depart-
ment, and the assessing authority will not need to request income
documentation. At the commissioner's discretion, and with the appropri-
ate assessing authority, extensions of the enrollment period can be
granted on an individual basis for the Senior Citizen Property Tax
Exemption. Any information or documentation submitted by an applicant
will be considered confidential and can only be disclosed to other
necessary individuals for the performance of duties related to the
Senior Citizen Property Tax Exemption.
Section 2 of this bill provides that the effective date shall take
effect immediately.
 
JUSTIFICATION:
Currently, senior citizens in New York State who qualify for the tax
exemption must visit their local town assessor to apply. With income
verification falling on the local assessors rather than the state tax
department, it can often become an unnecessarily egregious and difficult
process for the applicant. The town assessors do not have the authority
or access to the information that the state tax department has so it
falls to the applicant to have to prove their low-income status. This
legislation takes inspiration from the Enhanced STAR program and lessens
the burden of low-income senior citizens to prove their income to local
assessors and leaves verification to the state.
 
LEGISLATIVE HISTORY:
2023-24: Passed Senate.
2021-22: S.8812 (Maranon) - Referred to Aging.
 
FISCAL IMPLICATIONS:
None
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S4805: 467 real property tax law, 467(5) real property tax law