New York 2025-2026 Regular Session

New York Assembly Bill A04984

Introduced
2/10/25  
Refer
2/10/25  

Caption

Shifts the conducting of the income verification process for the purposes of the senior citizen tax exemption from municipalities to the department of taxation and finance.

Summary

Bill A04984 proposes to amend the real property tax law in New York by transferring the responsibility of income verification for the senior citizen tax exemption from local municipalities to the state's Department of Taxation and Finance. This change aims to streamline the process for senior citizens applying for property tax exemptions, ensuring that their income eligibility is verified annually by the state rather than requiring documentation from the applicants themselves. The bill also allows for an extension of the enrollment period for those who fail to enroll in time, and it mandates that all information submitted for income verification remains confidential.

Impact

If enacted, this bill will significantly alter the current process for senior citizen property tax exemptions in New York. It will centralize income verification, potentially reducing the administrative burden on local assessing authorities and providing a more uniform process across the state. This could lead to increased participation in the exemption program among eligible seniors, as the state will handle the verification directly, which may also enhance compliance and reduce errors in the application process.

Sentiment

The sentiment surrounding Bill A04984 appears to be generally positive, as it aims to simplify the application process for senior citizens and reduce the burden on local governments. However, there may be concerns regarding the efficiency of the state department in handling these verifications and whether it will adequately meet the needs of seniors in a timely manner.

Contention

Notable points of contention may arise from local officials who are concerned about losing control over the income verification process and the potential for delays or inefficiencies at the state level. Additionally, there may be discussions about the confidentiality of the information submitted by applicants and how it will be protected by the state.

Companion Bills

NY S04805

Same As Shifts the conducting of the income verification process for the purposes of the senior citizen tax exemption from municipalities to the department of taxation and finance.

Previously Filed As

NY S03128

Shifts the conducting of the income verification process for the purposes of the senior citizen tax exemption from municipalities to the department of taxation and finance.

NY S04805

Shifts the conducting of the income verification process for the purposes of the senior citizen tax exemption from municipalities to the department of taxation and finance.

OK HB2740

Revenue and taxation; taxations; rates; income tax; exemptions; effective date.

OK HB2740

Revenue and taxation; taxations; rates; income tax; exemptions; effective date.

NY A00792

Excludes Medicare premiums from the definition of income for purposes of the senior citizen rent increase exemptions (SCRIE) program and the disability rent increase exemption (DRIE).

PA HB737

In subjects of taxation and exemptions, further providing for exemptions from taxation.

TX HB9

Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income.

NY A05344

Provides for adjustment of the maximum income threshold for eligibility for the senior citizen rent increase exemption (SCRIE), disability rent increase exemption (DRIE), senior citizen homeowners' exemption (SCHE), and disabled homeowners' exemption (DHE) by any increase in the consumer price index (CPI).

PA SB393

Authorizing senior citizens to claim an exemption from tax increases as to certain real property; and providing for termination of the exemption.

MA H3095

Providing for an income tax exemption for senior citizens

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.