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NY A04844

Bill

Status

Introduced

2/8/2021

Primary Sponsor

Brian Miller

Click for details

Origin

Assembly

2021-2022 General Assembly

AI Summary

  • Amends the Real Property Tax Law Section 425 to include distributions from employer sponsored retirement plans in the definition of "income" for STAR exemption eligibility determinations
  • Reduces adjusted gross income by distributions from individual retirement accounts, individual retirement annuities, and employer sponsored retirement plans when calculating income for tax relief purposes
  • Applies to exemption applications for final assessment rolls completed in 2019 and thereafter
  • Requires individuals without filed tax returns to submit a statement to the department detailing income sources and amounts that would have been reported
  • Takes effect immediately upon enactment

Legislative Description

Includes distributions to an employer sponsored retirement plan in the definition of "income" for determining eligibility in the school tax relief program (STAR).

Last Action

referred to real property taxation

1/5/2022

Committee Referrals

Real Property Taxation2/8/2021

Full Bill Text

No bill text available