Resolution calling upon the New York State Legislature to pass, and the Governor to sign, S.4805/A.4984, which would shift income verification responsibilities for the Senior Citizen Homeowners’ Exemption (SCHE) from local governments to the New York State Department of Taxation and Finance

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Res. No. 471 ..Title Resolution calling upon the New York State Legislature to pass, and the Governor to sign, S.4805/A.4984, which would shift income verification responsibilities for the Senior Citizen Homeowners' Exemption (SCHE) from local governments to the New York State Department of Taxation and Finance ..Body By Council Members Zhuang, Banks, Epstein and Louis Whereas, The Senior Citizen Homeowners' Exemption (SCHE) provides critical property tax relief to eligible older adults, enabling them to remain in their homes and communities despite the rising costs of living and the fixed incomes upon which many older adults rely; and Whereas, SCHE applicants must submit income verification documents annually to assessors in their respective localities; and Whereas, The locally-administered income verification process imposes avoidable administrative burdens on both applicants and already overwhelmed municipal agencies and their staff, including the New York City Department of Finance (DOF); and Whereas, The centralization of income verification at the State level would help simplify the application and renewal processes for SCHE by eliminating the need for applicants and enrolled persons to repeatedly submit sensitive financial documentation to DOF; and Whereas, Similar centralized income verification systems are already used successfully in New York State programs such as the Enhanced STAR program, where the State automatically verifies eligibility using tax return data, reducing the administrative burden of the program and improving participation; and Whereas, Shifting the income verification responsibilities for SCHE to the State would promote greater accuracy and consistency in eligibility determination by relying on standardized tax data rather than varying local administrative practices; and Whereas, The legislation would also reduce administrative costs and workload for local governments, including New York City, enabling designated municipal staff to focus on other services rather than verification processes; and Whereas, S.4805, sponsored by State Senator Christopher J. Ryan in the New York State Senate, which has been passed in the State Senate, and A.4984, sponsored by State Assembly Member Ron Kim in the New York State Assembly, now pending in the State Assembly, would shift the income verification process for the purposes of SCHE from municipalities to the New York State Department of Taxation and Finance; now, therefore, be it Resolved, That the Council of the City of New York calls upon the New York State Legislature to pass, and the Governor to sign, S.4805/A.4984, which would shift income verification responsibilities for the Senior Citizen Homeowners' Exemption (SCHE) from local governments to the New York State Department of Taxation and Finance. LS #22450 04/01/2026 BS

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