BILL NUMBER: S5069
SPONSOR: GRIFFO
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to providing a
filing extension for the "enhanced" STAR exemption to eligible appli-
cants
 
PURPOSE:
To allow a retroactive, one-time extension to filers for "enhanced" STAR
who have missed the filing deadline.
 
SUMMARY OF PROVISIONS:
Section 1 allows any filer for the "enhanced" STAR program, through
written request to the Commissioner, to receive an extension on their
application.
Section 2 marks the effective date.
 
JUSTIFICATION:
Unexpected health and family issues, as well as general confusion about
eligibility can lead to a first-time filer for the "enhanced" STAR
program to miss the deadline. This bill would allow an individual,
through written request, to receive an extension, once approved, for the
"enhanced" STAR program.
Allowing a filer to do so will matriculate them into the "enhanced" STAR
program for the first year for which they are eligible, as opposed to
having to wait for the next filing cycle to commence before obtaining
these much-needed benefits. The program is intended to provide relief to
property owners who are living on an income which is more limited than
it was during their working years and the state should not make them
wait longer than is necessary to start utilizing this benefit, especial-
ly due to an unforeseen circumstance or genuine misunderstanding of
their eligibility.
 
LEGISLATIVE HISTORY:
2023-24- S.4225-Aging Committee
2021-22 - S. 4123 - Aging Committee/A. 5921 - Real Property Taxation
Committee.
2019-20 - S. 3785 Aging Committee/A. 719 - Real Property Taxation
Committee.
2018 - S. 7139 Passed Senate - A. 10775 - Rea1 Property Taxation Commit-
tee.
 
FISCAL IMPLICATIONS:
TBD.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S5069: 425 real property tax law, 425(6) real property tax law