Assemblywoman Buttenschon Passes Sponsored Legislation to Expand Access to Enhanced Star Tax Exemptions

Albany, NY – Assemblywoman Marianne Buttenschon (D-119) is proud to announce the New York State Assembly has voted to pass Bill A.11350, legislation introduced by Assemblywoman Buttenschon which would allow late filers to apply for a retroactive ‘Enhanced’ STAR program application extension.

In 2024, 2.8 million qualifying homeowners aged 65 and older received more than $3 billion in much needed property tax relief through the STAR Program according to the Department of Taxation and Finance. However, many otherwise eligible seniors miss-out on this opportunity for financial relief annually, often due to unexpected health issues, family circumstances, genuine eligibility confusion, or difficulties within the application process, and as a result, face unnecessary hardship and financial strain as, under current law, no reprieve is currently available and they must wait until the next year’s filing cycle to access these critical benefits. To address this gap, Assemblywoman Buttenschon’s legislation would allow first-time applicants to submit a written request to the Commissioner of Taxation and Finance for a one-time, retroactive deadline extension.

“A missed deadline, caused by a hospitalization, death of a loved one, or simply not knowing if or how one qualifies should not force our seniors to wait another full year for relief they have already earned,” said the Assemblywoman. This legislation helps to ensure that when life’s circumstances get in the way, we put our residents first, and support those who can least afford it.”

Key provisions of the new law include:

  • Allows any first-time applicant for the Enhanced STAR exemption who missed the filing deadline to submit a written request to the Commissioner of Taxation and Finance for a one-time extension of the application deadline.
  • Requires the Commissioner to provide written notice of the determination to both the applicant and the relevant assessor, with the assessor directed to correct the assessment roll accordingly.
  • Clarifies that if the correction cannot be made before school taxes are levied, the failure to apply the exemption shall be treated as a "clerical error" under state law and corrected accordingly, ensuring eligible seniors receive the benefit retroactively without undue delay.

The bi-partisan legislation now advances to the Governor’s office to await enactment. The Bill’s companion legislation introduced by Senator Griffo (R-53), passed in the Senate as Senate same-as S.5069. Upon signing, this act would take effect immediately.

“When seniors are already struggling with the rising cost of groceries, utilities, and prescription drugs, losing a year of property tax savings over a missed form is simply unacceptable. This bill closes that gap and makes sure New York is actually delivering on its promise to support our older residents.”