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S T A T E O F N E W Y O R K
________________________________________________________________________
7335
2025-2026 Regular Sessions
I N S E N A T E
April 10, 2025
___________
Introduced by Sen. MARTINEZ -- read twice and ordered printed, and when
printed to be committed to the Committee on Aging
AN ACT to amend the real property tax law, in relation to enhanced
eligibility requirements of STAR
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Clause (C-1) of subparagraph (i) of paragraph (b) of subdi-
2 vision 4 of section 425 of the real property tax law, as added by
3 section 1 of part NN of chapter 59 of the laws of 2014, is amended to
4 read as follows:
5 (C-1) Notwithstanding the provisions of clause (C) of this subpara-
6 graph, in the event that a senior citizen, as a result of the death of
7 [his or her] SUCH SENIOR CITIZEN'S spouse, OR UPON RETIREMENT, experi-
8 ences a decrease in income such that [he or she] SUCH SENIOR CITIZEN
9 would qualify for the enhanced exemption if [his or her] SUCH SENIOR
10 CITIZEN'S eligibility were based upon [his or her] SUCH SENIOR CITIZEN'S
11 income for the income tax year immediately subsequent to the income tax
12 year that would otherwise be applicable pursuant to clause (C) of this
13 subparagraph, then the eligibility of such senior citizen for the
14 enhanced exemption on the applicable taxable status date shall be deter-
15 mined based upon [his or her] SUCH SENIOR CITIZEN'S income for such
16 later income tax year; provided that the income tax return for such year
17 has been filed with the appropriate state or federal agency and a copy
18 thereof has been filed with the assessor on or before the applicable
19 taxable status date, or other documentation of income eligibility has
20 been filed with the assessor on or before the applicable taxable status
21 date.
22 § 2. This act shall take effect immediately and shall apply to school
23 years commencing on or after the first of January next succeeding the
24 date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06856-01-5