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NY A00275

Bill

Status

Introduced

1/6/2021

Primary Sponsor

Kenneth Zebrowski

Click for details

Origin

Assembly

2021-2022 General Assembly

AI Summary

  • Modifies the STAR (School Tax Relief) exemption formula for real property tax law to require that tax savings cannot decrease from year to year, beginning with the 2019-2020 school year.

  • Changes the calculation method from "not exceed" to "equal" the prior year's tax savings for STAR exemptions under section 425 of the real property tax law.

  • Adds a floor provision stating tax savings applicable to any portion shall not be less than the prior year's tax savings, while maintaining a ceiling of 102% increase.

  • Applies the new calculation method separately to basic and enhanced STAR exemptions.

  • Takes effect July 1st following enactment and applies to all assessments occurring on and after that date.

Legislative Description

Provides that the amount of a STAR real property tax savings may not be less than the amount of the STAR real property tax savings from the previous year.

Last Action

referred to real property taxation

1/5/2022

Committee Referrals

Real Property Taxation1/6/2021

Full Bill Text

No bill text available