New York S 9173: Relates to the definition of wiretapping

Bill Text

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S09173 Summary:

BILL NOS09173 

&nbsp

SAME ASNo Same As

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SPONSORPALUMBO

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COSPNSR

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MLTSPNSR

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Add §431, RPT L

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Establishes a capped real property school tax rate for persons seventy years of age or older who meet the eligibility requirements for the enhanced school tax relief exemption.

Go to top S09173 Actions:

BILL NOS09173 

&nbsp

02/10/2026REFERRED TO AGING

Go to topS09173 Committee&nbspVotes:

Go to topS09173 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS09173 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9173

 IN SENATE

 February 10, 2026
 ___________

 Introduced by Sen. PALUMBO -- 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 establishing a
 capped real property school tax rate for persons seventy years of age
 or older who meet the eligibility requirements for the enhanced STAR
 exemption

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The real property tax law is amended by adding a new
 2 section 431 to read as follows:
 3 § 431. Persons seventy years of age or over; capped real property
 4 school tax rate. 1. (a) Residential real property owned and occupied by
 5 one or more persons, each of whom is seventy years of age or over and
 6 meets each of the requirements for the enhanced exemption for senior
 7 citizens set forth in section four hundred twenty-five of this title, or
 8 residential real property owned and occupied by married spouses, one of
 9 whom is seventy years of age or over and meets each of the requirements
 10 for the enhanced exemption for senior citizens set forth in section four
 11 hundred twenty-five of this title, shall be eligible for the capped real
 12 property school tax rate set forth in this section, provided the school
 13 district, after public hearing, adopts a resolution providing therefor.
 14 (b) For purposes of this section, the term "capped real property
 15 school tax rate" shall mean the lower of:
 16 (i) the real property school tax rate established on the taxable
 17 status date next succeeding the date on which an eligible person attains
 18 the age of seventy years; or
 19 (ii) the real property school tax rate established on any taxable
 20 status date subsequent to the date on which an eligible person attains
 21 the age of seventy years, which is lower than the real property school
 22 tax rate established pursuant to subparagraph (i) of this paragraph.
 23 (c) The capped real property school tax rate shall be determined annu-
 24 ally for each eligible person seventy years of age or older in accord-
 25 ance with the provisions of paragraphs (a) and (b) of this subdivision.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD13822-01-5

 S. 9173 2

 1 2. Any person eligible for the capped real property school tax rate
 2 shall apply annually for such capped rate. Such application shall be
 3 made in a manner and form determined by the state board and shall
 4 require proof of the applicant's age. Such application shall be filed
 5 with the local assessor on or before the taxable status date for such
 6 district.
 7 3. Every school district shall notify, or cause to be notified, each
 8 person owning residential real property in the school district of the
 9 provisions of this section. The provisions of this subdivision may be
 10 met by a notice sent to such persons in substantially the following
 11 form: "Residential real property owned by persons seventy years of age
 12 or older may be eligible for a capped real property school tax rate. To
 13 receive such capped rate, eligible owners of qualifying property must
 14 file an application with their local assessor on or before the applica-
 15 ble taxable status date. For further information, please contact your
 16 local assessor."
 17 4. A school district which provides a capped real property school tax
 18 rate for persons seventy years of age or over pursuant to this section
 19 shall be eligible for reimbursement by the department of education, as
 20 approved by the commissio