New York S 26: Enacts the "wireless broadband eligible facility permitting act" to provide for uniform regulation of certain wireless facilities

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S00026 Summary:

BILL NOS00026 

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SAME ASNo Same As

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SPONSORTEDISCO

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COSPNSRBORRELLO, HELMING, MATTERA, PALUMBO, RHOADS

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MLTSPNSR

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Amd §425, RPT L

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Increases the enhanced STAR property tax deduction for tax for final assessment rolls to be completed after two thousand twenty-six; provides a total exemption from school taxes for certain persons eighty years of age and older.

Go to top S00026 Actions:

BILL NOS00026 

&nbsp

01/08/2025REFERRED TO AGING

01/07/2026REFERRED TO AGING

Go to topS00026 Committee&nbspVotes:

Go to topS00026 Floor&nbspVotes:

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

Go to topS00026 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 26

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by Sens. TEDISCO, BORRELLO, HELMING, PALUMBO, RHOADS -- 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 increasing the
 enhanced STAR property tax deduction and to providing a total
 exemption for school taxes for certain persons eighty years of age and
 older

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

 1 Section 1. This act shall be known and may be cited as the "Two STAR
 2 Act".
 3 § 2. Clause (C) of subparagraph (i) of paragraph (b) of subdivision 4
 4 of section 425 of the real property tax law, as amended by section 3 of
 5 part E of chapter 83 of the laws of 2002, is amended to read as follows:
 6 (C) For final assessment rolls to be completed [in each ensuing year]
 7 between two thousand four and two thousand twenty-six, the applicable
 8 income tax year, cost-of-living-adjustment percentage and applicable
 9 increase percentage shall all be advanced by one year, and the income
 10 standard shall be the previously-applicable income standard increased by
 11 the new cost-of-living-adjustment percentage. If there should be a year
 12 for which there is no applicable increase percentage due to a general
 13 benefit increase as defined by subdivision three of subsection (i) of
 14 section four hundred fifteen of title forty-two of the United States
 15 code, the applicable increase percentage for purposes of this computa-
 16 tion shall be deemed to be the percentage which would have yielded that
 17 general benefit increase.
 18 § 3. Clause (C-1) of subparagraph (i) of paragraph (b) of subdivision
 19 4 of section 425 of the real property tax law is relettered clause (C-2)
 20 and a new clause (C-1) is added to read as follows:

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00141-01-5

 S. 26 2

 1 (C-1) For final assessment rolls to be completed after two thousand
 2 twenty-six, the applicable income tax year, cost-of-living-adjustment
 3 percentage and applicable increase percentage shall all be advanced by
 4 one year, and the income standard shall be twice the previously-applica-
 5 ble income standard increased by the new cost-of-living-adjustment
 6 percentage. If there should be a year for which there is no applicable
 7 increase percentage due to a general benefit increase as defined by
 8 subdivision three of subsection (i) of section four hundred fifteen of
 9 title forty-two of the United States code, the applicable increase
 10 percentage for purposes of this computation shall be deemed to be the
 11 percentage which would have yielded that general benefit increase.
 12 § 4. Section 425 of the real property tax law is amended by adding a
 13 new subdivision 4-b to read as follows:
 14 4-b. Senior citizens total exemption. For final assessment rolls to be
 15 completed after two thousand twenty-six, a total exemption for property
 16 owned by senior citizens shall be provided where the property owner
 17 satisfies the requirements of clause (C-1) of subparagraph (i) of para-
 18 graph (b) of subdivision four of this section and all of the owners are
 19 at least eighty years of age or older as of the date of the applicable
 20 final assessment roll, or in the case of property owned by spouses or by
 21 siblings, one of the owners must be at least eighty ye