Bill > S05069

This bill provides a one-time filing extension for the "Enhanced" STAR (School Tax Relief) exemption, which is a property tax exemption in New York State. The bill allows initial applicants who missed the standard filing deadline to request an extension under specific conditions. To be granted the extension, applicants must submit a written request to the commissioner, demonstrating that they have never been granted such an extension before and are otherwise eligible for the exemption. If the commissioner approves the request, they will notify the applicant and the local assessor, who will then be required to correct the assessment roll to reflect the exemption. If the correction cannot be made before school taxes are levied, any resulting discrepancy will be treated as a "clerical error" and corrected accordingly. The bill aims to provide relief for homeowners who may have inadvertently missed the original filing deadline for this property tax exemption.

Health and Social Services

https://www.nysenate.gov/legislation/bills/2025/S5069