NY S00658

Amends Real Property Tax Law Section 425 to allow senior citizens whose spouses have died to use income from the tax year immediately preceding their exemption application for STAR eligibility determination.

Permits income substitution only when the spouse's death results in a sufficient decrease in income during the tax year immediately before application.

Requires that the income tax return for the substituted year be filed with the appropriate state or federal agency, or alternative income documentation be filed with the local assessor, by April 30th.

Takes effect immediately upon enactment.