S 7335 NY
Relates to enhanced eligibility requirements of STAR
A state bill is a proposed law in a state legislature — separate from the U.S. Congress. Learn more →
Summary
New York Senate Bill 7335 expands eligibility for the enhanced STAR (School Tax Relief) property tax exemption for senior citizens who experience a significant income decrease. Currently, STAR eligibility is based on income from a specific prior tax year. The bill allows seniors who experience a decrease in income due to the death of a spouse or retirement to base their enhanced STAR eligibility on the following year's income instead if that lower income would qualify them for the exemption. Seniors must file their tax return or other income documentation with the property assessor by the applicable tax status date to qualify under this provision.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Official abstract
Relates to enhanced eligibility requirements of STAR; bases income on retirement.
Sponsor (1)
- Monica Martinez Democratic · primary
6 coauthors / cosponsors
- Jack M. Martins Republican · cosponsor
- Peter Oberacker Republican · cosponsor
- Steve Rhoads Republican · cosponsor
- Robert Rolison Republican · cosponsor
- Christopher Ryan Democratic · cosponsor
- William Weber Republican · cosponsor
Action history (21)
- Apr 10, 2025 REFERRED TO AGING · upper
- Apr 29, 2025 REPORTED AND COMMITTED TO FINANCE · upper
- Jun 4, 2025 COMMITTEE DISCHARGED AND COMMITTED TO RULES · upper
- Jun 4, 2025 ORDERED TO THIRD READING CAL.1545 · upper
- Jun 10, 2025 PASSED SENATE · upper
- Jun 10, 2025 DELIVERED TO ASSEMBLY · upper
- Jun 10, 2025 REFERRED TO REAL PROPERTY TAXATION · lower
- Jan 7, 2026 DIED IN ASSEMBLY · lower
- Jan 7, 2026 RETURNED TO SENATE · lower
- Jan 7, 2026 REFERRED TO AGING · upper
- Feb 4, 2026 REPORTED AND COMMITTED TO FINANCE · upper
- Apr 28, 2026 1ST REPORT CAL.850 · upper
- Apr 29, 2026 2ND REPORT CAL. · upper
- May 4, 2026 ADVANCED TO THIRD READING · upper
- May 18, 2026 PASSED SENATE · upper
- May 18, 2026 DELIVERED TO ASSEMBLY · upper
- May 18, 2026 REFERRED TO WAYS AND MEANS · lower
- May 20, 2026 SUBSTITUTED FOR A6032 · lower
- May 20, 2026 ORDERED TO THIRD READING RULES CAL.143 · lower
- May 20, 2026 PASSED ASSEMBLY · lower
- May 20, 2026 RETURNED TO SENATE · lower
Text versions (2)
Full text
Full text imported from assembly.state.ny.us
Skip to main content
New York State Assembly Speaker Carl E. Heastie
--> --> -->
Assembly Members
Legislative Info
Public Hearings
Speaker's Press
Assembly Reports
Committees & More
Bill Search Home Laws Legislative Calendar Public Hearing Schedule Assembly Calendars Assembly Committee Agenda Javascript must be enabled to properly view this page.
Bill No.: Summary Actions Committee Votes Floor Votes Memo Text LFIN Chamber Video/Transcript S07335 Summary: BILL NO S07335   SAME AS SAME AS A06032
  SPONSOR MARTINEZ   COSPNSR MARTINS, OBERACKER, RHOADS, ROLISON, RYAN C, WEBER   MLTSPNSR   Amd §425, RPT L   Relates to enhanced eligibility requirements of STAR; bases income on retirement.
Go to top S07335 Text:
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
Go to top
Sitemap
Request Information
Directions and Maps
Comments
Data from OpenStates. View on OpenStates →
Comments