Source: https://www.nysenate.gov/legislation/bills/2019/s4024/amendment/original
Timestamp: 2020-05-26 04:31:48
Document Index: 377788668

Matched Legal Cases: ['§ 2', '§ 3', '§ 4', '§  5', '§  2', '§  3', '§  4', '§ 5']

NY State Senate Bill S4024
senate Bill S4024
Enacts the "STAR credit bill of rights" and establishes the office of STAR ombudsman
Get Status Alerts for S4024
Jun 03, 2019 referred to real property taxation
amended 4024b
amended 4024a
May 21, 2019 1st report cal.860
Feb 25, 2019 referred to budget and revenue
S4024B
S4024 - Details
S4024 - Summary
Enacts the "STAR credit bill of rights"; establishes the office of STAR ombudsman.
S4024 - Sponsor Memo
BILL NUMBER: S4024
An act to amend the tax law, in relation to enacting the "STAR credit
bill of rights" and establishing the office of STAR ombudsman
Enacts the "STAR credit bill of rights" and establishes the office of
STAR ombudsman. This office will ensure STAR recipients are provided a
better understanding of their rebate and their inquiries receive prompt
Section 1. Establishes the act.
Section 2 through section 4 make conforming changes to section 606 of
the tax law by means of adding to, and amending sections of the current
law which provide for the; improvements, regulations, and enactment of
the "STAR credit bill of rights".
Far too often, taxpayers who are entitled to a rebate by means of the
School Tax Relief (STAR) Program are required to wait an unnecessary
amount of time to receive their rebate checks. Some are waiting for
checks from as far back as 2016. When these individuals call to inquire
they are experience even more delay, and lack of response.  This puts
members of the public participating in the program at several disadvan-
tages, including but not limited to; financial hardships.
This legislation will ensure that taxpayers entitled to a rebate receive
timely responses to their inquiries as well as updated access to infor-
mation regarding their rebate. Standards for communication with taxpay-
ers will be improved, as well as the efficiency of providing the rebates
to the recipients.
S4024 - Bill Text download pdf
AN ACT to amend the tax law, in relation to enacting  the  "STAR  credit
Section 1. This act shall be known and may be cited as the "STAR cred-
it bill of rights".
§ 2. Subclauses (I), (II) and (III) of clause (i) of subparagraph  (B)
of  paragraph  10  of subsection (eee) of section 606 of the tax law, as
amended by section 2 of part TT of chapter 59 of the laws of  2017,  are
(I)  If the school district tax roll is filed with the commissioner on
or before July first, the determination of eligibility shall be made  by
July fifteenth, or as soon thereafter as is practicable, and the advance
payment  shall  be issued by July thirtieth, or as soon thereafter as is
practicable.  FOR EACH TAXPAYER IN SUCH SCHOOL DISTRICT THAT THE COMMIS-
SIONER DETERMINES TO BE INELIGIBLE FOR  SUCH  CREDIT,  THE  COMMISSIONER
SHALL  NOTIFY,  IN  WRITING,  SUCH TAXPAYER OF HIS OR HER INELIGIBILITY.
SUCH NOTICE SHALL BE MAILED TO THE TAXPAYER AND POSTMARKED NO LATER THAN
THREE DAYS BEFORE THE DATE SET FORTH IN THIS SUBCLAUSE.
(II) If the school district tax roll is filed  with  the  commissioner
after  July first and on or before September first, the determination of
eligibility shall be made by September fifteenth, or as soon  thereafter
as  is practicable, and the advance payment shall be issued by September
thirtieth, or as soon thereafter as is practicable.   FOR EACH  TAXPAYER
IN  SUCH SCHOOL DISTRICT THAT THE COMMISSIONER DETERMINES TO BE INELIGI-
BLE FOR SUCH CREDIT, THE COMMISSIONER SHALL  NOTIFY,  IN  WRITING,  SUCH
TAXPAYER  OF  HIS  OR HER INELIGIBILITY.  SUCH NOTICE SHALL BE MAILED TO
THE TAXPAYER AND POSTMARKED NO LATER THAN THREE DAYS BEFORE THE DATE SET
FORTH IN THIS SUBCLAUSE.
LBD10175-01-9
S. 4024                             2
(III) If the school district tax roll is filed with  the  commissioner
after September first, the determination of eligibility shall be made by
the fifteenth day after such filing, or as soon thereafter as is practi-
cable,  and  the  advance  payment  shall be issued by the thirtieth day
after  such  filing,  or as soon thereafter as is practicable.  FOR EACH
TAXPAYER IN SUCH SCHOOL DISTRICT THAT THE COMMISSIONER DETERMINES TO  BE
INELIGIBLE  FOR  SUCH CREDIT, THE COMMISSIONER SHALL NOTIFY, IN WRITING,
SUCH TAXPAYER OF HIS OR HER INELIGIBILITY.  SUCH NOTICE SHALL BE  MAILED
TO  THE TAXPAYER AND POSTMARKED NO LATER THAN THREE DAYS BEFORE THE DATE
SET FORTH IN THIS SUBCLAUSE.
§ 3. Subparagraph (B) of paragraph 10 of subsection (eee)  of  section
606  of  the  tax law is amended by adding a new clause (iii) to read as
(III) ANY TAXPAYER WHO RECEIVES A NOTICE OF INELIGIBILITY PURSUANT  TO
SUBCLAUSE  (I),  (II)  OR  (III)  OF CLAUSE (I) OF THIS SUBPARAGRAPH MAY
APPEAL THE DETERMINATION MADE BY THE COMMISSIONER  THAT  HE  OR  SHE  IS
INELIGIBLE  TO  RECEIVE  SUCH  CREDIT.  SUCH APPEAL SHALL BE IN WRITING,
MAILED TO THE COMMISSIONER AND POSTMARKED  NO  LATER  THAN  THIRTY  DAYS
AFTER  SUCH  TAXPAYER RECEIVES SUCH NOTICE OF INELIGIBILITY. SUCH APPEAL
SHALL BE MADE IN A FORM TO BE DETERMINED BY THE  COMMISSIONER,  AND  MAY
INCLUDE  ANY  SUPPORTING  DOCUMENTATION  THE TAXPAYER DEEMS APPROPRIATE.
UPON RECEIPT OF AN APPEAL, THE COMMISSIONER SHALL HAVE FIFTEEN  DAYS  TO
MAKE  A  FINAL  DETERMINATION REGARDING THE TAXPAYER'S ELIGIBILITY. SUCH
TAXPAYER SHALL BE NOTIFIED OF THE FINAL DETERMINATION BY THE COMMISSION-
ER WITHIN THREE DAYS AFTER SUCH FINAL DETERMINATION IS MADE.  FOR  THOSE
TAXPAYERS  WHOM  THE COMMISSIONER HAS DETERMINED TO BE ELIGIBLE FOR SUCH
CREDIT PURSUANT TO SUCH APPEAL, THE COMMISSIONER SHALL ADVANCE A PAYMENT
IN THE AMOUNT  SPECIFIED  IN  PARAGRAPH  THREE,  FOUR  OR  SIX  OF  THIS
SUBSECTION,  WHICHEVER IS APPLICABLE. SUCH PAYMENT AFTER APPEAL SHALL BE
SUBJECT TO INTEREST AT THE RATE PRESCRIBED BY SUBPARAGRAPH (A) OF  PARA-
GRAPH  TWO OF SUBSECTION (J) OF SECTION SIX HUNDRED NINETY-SEVEN OF THIS
§ 4. Subsection (eee) of section 606 of the  tax  law  is  amended  by
adding a new paragraph 14 to read as follows:
(14)  (A)  THERE IS HEREBY ESTABLISHED IN THE DEPARTMENT THE OFFICE OF
STAR OMBUDSMAN. THE COMMISSIONER  SHALL  APPOINT  THE  DIRECTOR  OF  THE
OFFICE OF STAR OMBUDSMAN. THE DIRECTOR SHALL REPORT TO THE COMMISSIONER.
PERSONS  EMPLOYED  BY  THE OFFICE OF THE OMBUDSMAN TO ACT AS "OMBUDSMEN"
SHALL BE ATTORNEYS OR SHALL HAVE EXPERTISE IN THE AREAS OF TAX AND  REAL
ESTATE  TAX,  AS  EVIDENCED  BY  EXPERIENCE IN THE FIELD, OR BY ACADEMIC
BACKGROUND, THE LEVEL AND SUFFICIENCY OF WHICH SHALL  BE  DETERMINED  BY
(B) THE OFFICE OF STAR OMBUDSMAN SHALL HAVE THE FOLLOWING DUTIES:
(I)  TO  CONFIRM  TO TAXPAYERS, RECEIPT OF TAXPAYER INQUIRIES OR OTHER
COMMUNICATIONS REGARDING THE CREDIT ALLOWED PURSUANT TO THIS  SUBSECTION
WITHIN  TWENTY-FOUR  HOURS  OF  WHEN  SUCH  INQUIRY OR COMMUNICATION WAS
RECEIVED BY THE DEPARTMENT;
(II) TO RESPOND TO TAXPAYER INQUIRIES MADE  REGARDING  DELAYS  IN  THE
PROCESSING OF ADVANCE PAYMENTS OR DETERMINATIONS OF ELIGIBILITY PURSUANT
TO THIS SUBSECTION;
(III) TO CONFIRM TO TAXPAYERS THAT A DEPARTMENT EMPLOYEE IS WORKING ON
HIS OR HER INQUIRY OR CASE REGARDING THE CREDIT ALLOWED PURSUANT TO THIS
(IV)  TO  ESTABLISH  A  TRACKING  SYSTEM  AND UTILIZE CASE NUMBERS FOR
TAXPAYER INQUIRIES AND CASES REGARDING THE CREDIT  ALLOWED  PURSUANT  TO
S. 4024                             3
THIS  SUBSECTION.  SUCH  TRACKING  SYSTEM SHALL BE MADE AVAILABLE TO THE
PUBLIC VIA THE DEPARTMENT'S WEBSITE.
§  5.  This act shall take effect July 1, 2019. Effective immediately,
S4024A - Details
S4024A - Summary
S4024A - Sponsor Memo
BILL NUMBER: S4024A
the "STAR credit bill of rights" and establishing the office of STAR
Section 1 establishes the act.
law which provide for the improvements, regulations, and enactment of
the "STAR credit bill of rights"
they experience even more delay, and the lack of a response. This puts
S4024A - Bill Text download pdf
4024--A
Cal. No. 860
Introduced  by  Sens.  HARCKHAM,  GOUNARDES,  SKOUFIS  -- read twice and
Budget  and  Revenue  --  reported  favorably  from said committee and
committed to the Committee on Finance -- reported favorably from  said
AN  ACT  to  amend the tax law, in relation to enacting the "STAR credit
§  2. Subclauses (I), (II) and (III) of clause (i) of subparagraph (B)
of paragraph 10 of subsection (eee) of section 606 of the  tax  law,  as
amended  by  section 2 of part TT of chapter 59 of the laws of 2017, are
(I) If the school district tax roll is filed with the commissioner  on
or  before July first, the determination of eligibility shall be made by
payment shall be issued by July thirtieth, or as soon thereafter  as  is
practicable.  FOR EACH RESIDENTIAL TAXPAYER IN SUCH SCHOOL DISTRICT THAT
THE  COMMISSIONER  DETERMINES  TO  BE  INELIGIBLE  FOR  SUCH CREDIT, THE
COMMISSIONER SHALL NOTIFY, IN WRITING, SUCH TAXPAYER OF HIS OR HER INEL-
IGIBILITY. SUCH NOTICE SHALL BE MAILED TO THE RESIDENTIAL  TAXPAYER  AND
POSTMARKED  NO  LATER  THAN THREE DAYS BEFORE THE DATE SET FORTH IN THIS
SUBCLAUSE.  SUCH NOTICE SHALL BE MAILED ONLY  TO  RESIDENTIAL  TAXPAYERS
WHO  ARE  INELIGIBLE  FOR THE CREDIT ALLOWED PURSUANT TO THIS SUBSECTION
BECAUSE THE PRIMARY  RESIDENCE  OF  SUCH  A  TAXPAYER  RECEIVED  A  STAR
EXEMPTION  FOR  THE ASSOCIATED FISCAL YEAR AS SET FORTH IN CLAUSE (I) OF
SUBPARAGRAPH (A) OF PARAGRAPH ONE OF THIS SUBSECTION.
LBD10175-02-9
S. 4024--A                          2
thirtieth,  or  as soon thereafter as is practicable.  FOR EACH RESIDEN-
TIAL TAXPAYER IN SUCH SCHOOL DISTRICT THAT THE  COMMISSIONER  DETERMINES
TO  BE  INELIGIBLE  FOR  SUCH  CREDIT, THE COMMISSIONER SHALL NOTIFY, IN
WRITING, SUCH TAXPAYER OF HIS OR HER INELIGIBILITY.   SUCH NOTICE  SHALL
BE MAILED TO THE RESIDENTIAL TAXPAYER AND POSTMARKED NO LATER THAN THREE
DAYS  BEFORE THE DATE SET FORTH IN THIS SUBCLAUSE.  SUCH NOTICE SHALL BE
MAILED ONLY TO RESIDENTIAL TAXPAYERS WHO ARE INELIGIBLE FOR  THE  CREDIT
ALLOWED  PURSUANT  TO  THIS  SUBSECTION BECAUSE THE PRIMARY RESIDENCE OF
SUCH A TAXPAYER RECEIVED A STAR EXEMPTION FOR THE ASSOCIATED FISCAL YEAR
AS SET FORTH IN CLAUSE (I) OF SUBPARAGRAPH (A) OF PARAGRAPH ONE OF  THIS
(III)  If  the school district tax roll is filed with the commissioner
cable, and the advance payment shall be  issued  by  the  thirtieth  day
RESIDENTIAL TAXPAYER IN  SUCH  SCHOOL  DISTRICT  THAT  THE  COMMISSIONER
DETERMINES  TO  BE  INELIGIBLE  FOR  SUCH CREDIT, THE COMMISSIONER SHALL
NOTIFY, IN WRITING, SUCH TAXPAYER OF HIS OR  HER  INELIGIBILITY.    SUCH
NOTICE  SHALL  BE  MAILED  TO THE RESIDENTIAL TAXPAYER AND POSTMARKED NO
LATER THAN THREE DAYS BEFORE THE DATE SET FORTH IN THIS SUBCLAUSE.  SUCH
NOTICE SHALL BE MAILED ONLY TO RESIDENTIAL TAXPAYERS WHO ARE  INELIGIBLE
FOR  THE  CREDIT ALLOWED PURSUANT TO THIS SUBSECTION BECAUSE THE PRIMARY
RESIDENCE OF SUCH A TAXPAYER RECEIVED A STAR EXEMPTION FOR  THE  ASSOCI-
ATED FISCAL YEAR AS SET FORTH IN CLAUSE (I) OF SUBPARAGRAPH (A) OF PARA-
§  3.  Subparagraph (B) of paragraph 10 of subsection (eee) of section
606 of the tax law is amended by adding a new clause (iii)  to  read  as
(III)  ANY RESIDENTIAL TAXPAYER WHO RECEIVES A NOTICE OF INELIGIBILITY
PURSUANT TO SUBCLAUSE (I), (II) OR (III) OF CLAUSE (I) OF THIS  SUBPARA-
GRAPH  MAY  APPEAL THE DETERMINATION MADE BY THE COMMISSIONER THAT HE OR
SHE IS INELIGIBLE TO RECEIVE SUCH CREDIT. SUCH APPEAL SHALL BE IN  WRIT-
ING, MAILED TO THE COMMISSIONER AND POSTMARKED NO LATER THAN THIRTY DAYS
INCLUDE  ANY  SUPPORTING  DOCUMENTATION  THE  RESIDENTIAL TAXPAYER DEEMS
APPROPRIATE. UPON RECEIPT OF AN  APPEAL,  THE  COMMISSIONER  SHALL  HAVE
FIFTEEN  DAYS  TO  MAKE  A FINAL DETERMINATION REGARDING THE RESIDENTIAL
TAXPAYER'S ELIGIBILITY. SUCH TAXPAYER SHALL BE  NOTIFIED  OF  THE  FINAL
DETERMINATION  BY  THE  COMMISSIONER  WITHIN THREE DAYS AFTER SUCH FINAL
DETERMINATION IS MADE. FOR THOSE RESIDENTIAL TAXPAYERS WHOM THE  COMMIS-
SIONER  HAS  DETERMINED  TO BE ELIGIBLE FOR SUCH CREDIT PURSUANT TO SUCH
APPEAL, THE COMMISSIONER SHALL ADVANCE A PAYMENT IN THE AMOUNT SPECIFIED
IN PARAGRAPH THREE, FOUR OR SIX OF THIS SUBSECTION, WHICHEVER IS  APPLI-
CABLE.  SUCH  PAYMENT  AFTER  APPEAL SHALL BE SUBJECT TO INTEREST AT THE
RATE PRESCRIBED BY SUBPARAGRAPH (A) OF PARAGRAPH TWO OF  SUBSECTION  (J)
OF SECTION SIX HUNDRED NINETY-SEVEN OF THIS ARTICLE.
§  4.  Subsection  (eee)  of  section 606 of the tax law is amended by
(14) (A) THERE IS HEREBY ESTABLISHED IN THE DEPARTMENT THE  OFFICE  OF
STAR  OMBUDSMAN.  THE  COMMISSIONER  SHALL  APPOINT  THE DIRECTOR OF THE
S. 4024--A                          3
PERSONS EMPLOYED BY THE OFFICE OF THE OMBUDSMAN TO  ACT  AS  "OMBUDSMEN"
SHALL  BE ATTORNEYS OR SHALL HAVE EXPERTISE IN THE AREAS OF TAX AND REAL
§ 5. This act shall take effect July 1, 2019.  Effective  immediately,
S4024B (ACTIVE) - Details
S4024B (ACTIVE) - Summary
S4024B (ACTIVE) - Sponsor Memo
BILL NUMBER: S4024B
they experience even more delay, and the lack of a response.  This puts
This act shall take effect July 1, 2019. Effective immediately, the
S4024B (ACTIVE) - Bill Text download pdf
4024--B
order of second report -- amended on second report, ordered to a third
reading,  and  to  be reprinted as amended, retaining its place in the
THE COMMISSIONER DETERMINES TO BE INELIGIBLE FOR  A  REASON  OTHER  THAN
FAILING  TO  MEET THE INCOME AND RESIDENCY REQUIREMENTS FOR SUCH CREDIT,
THE COMMISSIONER SHALL NOTIFY, IN WRITING, SUCH TAXPAYER OF HIS  OR  HER
INELIGIBILITY. SUCH NOTICE MAILED TO RESIDENTIAL TAXPAYERS WHO ARE INEL-
IGIBLE  FOR  THE  CREDIT ALLOWED PURSUANT TO THIS SUBSECTION BECAUSE THE
PRIMARY RESIDENCE OF SUCH A TAXPAYER RECEIVED A STAR EXEMPTION  FOR  THE
ASSOCIATED FISCAL YEAR AS SET FORTH IN CLAUSE (I) OF SUBPARAGRAPH (A) OF
LBD10175-04-9
S. 4024--B                          2
PARAGRAPH  ONE  OF  THIS  SUBSECTION SHALL INCLUDE INFORMATION ON HOW TO
SWITCH TO THE CREDIT PROGRAM. SUCH NOTICE SHALL BE MAILED TO  THE  RESI-
DENTIAL  TAXPAYER  AND  POSTMARKED  NO LATER THAN THREE DAYS BEFORE  THE
DATE  SET FORTH IN THIS SUBCLAUSE. SUCH NOTICE ALONG WITH AN APPEAL FORM
AND A LIST OF ALL SUPPORTING DOCUMENTATION THAT MAY BE REQUIRED FOR SUCH
APPEAL SHALL BE MAILED TO A RESIDENTIAL TAXPAYER  FOUND  INELIGIBLE  FOR
ANY OTHER REASON AND POSTMARKED NO LATER THAN THREE DAYS BEFORE THE DATE
(II)  If  the  school district tax roll is filed with the commissioner
after July first and on or before September first, the determination  of
eligibility  shall be made by September fifteenth, or as soon thereafter
as is practicable, and the advance payment shall be issued by  September
TO  BE INELIGIBLE FOR A REASON OTHER THAN FAILING TO MEET THE INCOME AND
RESIDENCY REQUIREMENTS FOR SUCH CREDIT, THE COMMISSIONER  SHALL  NOTIFY,
IN  WRITING,  SUCH  TAXPAYER  OF  HIS  OR HER INELIGIBILITY. SUCH NOTICE
MAILED TO RESIDENTIAL  TAXPAYERS  WHO  ARE  INELIGIBLE  FOR  THE  CREDIT
SUBSECTION  SHALL  INCLUDE  INFORMATION  ON  HOW TO SWITCH TO THE CREDIT
PROGRAM. SUCH NOTICE SHALL BE MAILED TO  THE  RESIDENTIAL  TAXPAYER  AND
POSTMARKED  NO  LATER THAN THREE DAYS BEFORE  THE DATE SET FORTH IN THIS
SUBCLAUSE. SUCH NOTICE ALONG WITH AN APPEAL  FORM  AND  A  LIST  OF  ALL
SUPPORTING  DOCUMENTATION  THAT MAY BE REQUIRED FOR SUCH APPEAL SHALL BE
MAILED TO A RESIDENTIAL TAXPAYER FOUND INELIGIBLE FOR ANY  OTHER  REASON
AND  POSTMARKED  NO  LATER  THAN THREE DAYS BEFORE THE DATE SET FORTH IN
THIS SUBCLAUSE.
after such filing, or as soon thereafter as is practicable.    FOR  EACH
RESIDENTIAL  TAXPAYER  IN  SUCH  SCHOOL  DISTRICT  THAT THE COMMISSIONER
DETERMINES TO BE INELIGIBLE FOR A REASON OTHER THAN FAILING TO MEET  THE
INCOME  AND  RESIDENCY  REQUIREMENTS  FOR  SUCH CREDIT, THE COMMISSIONER
SHALL NOTIFY, IN WRITING, SUCH TAXPAYER OF  HIS  OR  HER  INELIGIBILITY.
SUCH  NOTICE  MAILED TO RESIDENTIAL TAXPAYERS WHO ARE INELIGIBLE FOR THE
CREDIT ALLOWED PURSUANT TO THIS SUBSECTION BECAUSE THE PRIMARY RESIDENCE
OF SUCH A TAXPAYER RECEIVED A STAR EXEMPTION FOR THE  ASSOCIATED  FISCAL
YEAR  AS SET FORTH IN CLAUSE (I) OF SUBPARAGRAPH (A) OF PARAGRAPH ONE OF
THIS SUBSECTION SHALL INCLUDE INFORMATION ON HOW TO SWITCH TO THE CREDIT
(III) ANY RESIDENTIAL TAXPAYER WHO RECEIVES A NOTICE OF  INELIGIBILITY
PURSUANT  TO SUBCLAUSE (I), (II) OR (III) OF CLAUSE (I) OF THIS SUBPARA-
GRAPH MAY APPEAL THE DETERMINATION MADE BY THE COMMISSIONER THAT  HE  OR
S. 4024--B                          3
SHE  IS INELIGIBLE TO RECEIVE SUCH CREDIT. SUCH APPEAL SHALL BE IN WRIT-
AFTER SUCH TAXPAYER RECEIVES SUCH NOTICE OF INELIGIBILITY.  SUCH  APPEAL
SHALL  BE  MADE  IN A FORM TO BE DETERMINED BY THE COMMISSIONER, AND MAY
INCLUDE ANY SUPPORTING  DOCUMENTATION  THE  RESIDENTIAL  TAXPAYER  DEEMS
APPROPRIATE.  UPON  RECEIPT  OF  AN  APPEAL, THE COMMISSIONER SHALL HAVE
FIFTEEN DAYS TO MAKE A FINAL  DETERMINATION  REGARDING  THE  RESIDENTIAL
TAXPAYER'S  ELIGIBILITY.  SUCH  TAXPAYER  SHALL BE NOTIFIED OF THE FINAL
DETERMINATION BY THE COMMISSIONER WITHIN THREE  DAYS  AFTER  SUCH  FINAL
DETERMINATION  IS MADE. FOR THOSE RESIDENTIAL TAXPAYERS WHOM THE COMMIS-
SIONER HAS DETERMINED TO BE ELIGIBLE FOR SUCH CREDIT  PURSUANT  TO  SUCH
IN  PARAGRAPH THREE, FOUR OR SIX OF THIS SUBSECTION, WHICHEVER IS APPLI-
CABLE. SUCH PAYMENT AFTER APPEAL SHALL BE SUBJECT  TO  INTEREST  AT  THE
RATE  PRESCRIBED  BY SUBPARAGRAPH (A) OF PARAGRAPH TWO OF SUBSECTION (J)