NY A06032

Expands eligibility for the enhanced STAR (School Tax Relief) exemption by allowing senior citizens who experience a decrease in income due to retirement to qualify, in addition to those whose income decreases due to the death of a spouse

Permits affected senior citizens to use their income from the tax year immediately following the year that would normally apply when determining eligibility for the enhanced exemption

Requires senior citizens to file their income tax return with state or federal agencies and provide a copy to the assessor by the applicable taxable status date, or submit other documentation of income eligibility

Takes effect immediately and applies to school years beginning on or after January 1 following enactment