STATE OF NEW YORK ________________________________________________________________________ 7335 2025-2026 Regular Sessions IN SENATE April 10, 2025 ___________ Introduced by Sen. MARTINEZ -- read twice and ordered printed, and when printed to be committed to the Committee on Aging AN ACT to amend the real property tax law, in relation to enhanced eligibility requirements of STAR The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Clause (C-1) of subparagraph (i) of paragraph (b) of subdi- 2 vision 4 of section 425 of the real property tax law, as added by 3 section 1 of part NN of chapter 59 of the laws of 2014, is amended to 4 read as follows: 5 (C-1) Notwithstanding the provisions of clause (C) of this subpara- 6 graph, in the event that a senior citizen, as a result of the death of 7 [his or her] such senior citizen's spouse, or upon retirement, experi- 8 ences a decrease in income such that [he or she] such senior citizen 9 would qualify for the enhanced exemption if [his or her] such senior 10 citizen's eligibility were based upon [his or her] such senior citizen's 11 income for the income tax year immediately subsequent to the income tax 12 year that would otherwise be applicable pursuant to clause (C) of this 13 subparagraph, then the eligibility of such senior citizen for the 14 enhanced exemption on the applicable taxable status date shall be deter- 15 mined based upon [his or her] such senior citizen's income for such 16 later income tax year; provided that the income tax return for such year 17 has been filed with the appropriate state or federal agency and a copy 18 thereof has been filed with the assessor on or before the applicable 19 taxable status date, or other documentation of income eligibility has 20 been filed with the assessor on or before the applicable taxable status 21 date. 22 § 2. This act shall take effect immediately and shall apply to school 23 years commencing on or after the first of January next succeeding the 24 date on which it shall have become a law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06856-01-5