NY A03224

Removes language that exempted homeowners subject to the personal income tax credit provision from filing for the STAR property tax exemption.

Repeals subdivision 16 of section 425 of the real property tax law, which authorized the transition of STAR exemptions to personal income tax credits.

Repeals subsection (eee) of section 606 of the tax law, which established the personal income tax credit for school tax relief.

Eliminates the waiver of processing fees for homeowners renouncing STAR exemptions to qualify for the personal income tax credit.

Modifies income eligibility requirements for other tax credits to remove references to the repealed school tax relief credit.