BILL NUMBER: S8574
SPONSOR: LIU
 
TITLE OF BILL:
An act to amend the real property tax law and the tax law, in relation
to notification of the school tax relief exemption
 
PURPOSE OR GENERAL IDEA OF BILL:
This legislation requires that when a homeowner's application for the
School Tax Relief (STAR) exemption or credit is approved, the applicant
must be formally notified in writing of that approval.
 
SUMMARY OF PROVISIONS:
Section 1 amends paragraph (b) of subdivision 6 of section 425 of the
real property tax law to require that when a local assessor determines
an applicant is eligible for the STAR exemption, the assessor shall,
within thirty days of that determination, mail a notice of approval to
the applicant, except in cases where the approval occurs within thirty
days prior to the issuance of the tax bill or assessment Roll.
Section 2 amends subparagraph (B) of paragraph 10 of subsection (eee) of
section 606 of the tax law to require that the Commissioner of Taxation
and Finance, upon determining a taxpayer eligible for the STAR credit,
shall mail the taxpayer a notice of eligibility within thirty days of
such determination, with a similar exception for determinations made
within thirty days of credit disbursement.
Section 3 sets forth the effective date.
 
JUSTIFICATION:
Currently, applicants for the STAR exemption or credit may not receive
direct confirmation that their application was approved, creating
confusion for homeowners who are unsure of their exemption or credit
status until they see its application reflected on their tax bill or
through the state's payment process. Providing a formal notice of
approval ensures that homeowners are informed in a timely and transpar-
ent manner when their STAR benefit has been granted. This notice will
help reduce administrative inquiries to local assessors and the Depart-
ment of Taxation and Finance, improve taxpayer understanding of the
process, and establish a simple, common-sense communication requirement
that benefits homeowners.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
 
EFFECTIVE DATE:
Immediately.

Statutes affected:
S8574: 606 tax law, 606(eee) tax law