As a way of helping homeowners across the state cope with the problem of school property taxes, Governor George Pataki in 1997 proposed one of the most comprehensive tax-cutting measures ever considered by the New York State Legislature. Under the School Tax Relief (STAR) program, which was ultimately approved by the assembly and senate with my support, senior citizens received significant reduction in their school tax bills during the first year of the program, while savings extended to all eligible homeowners in the second year.

On April 25, 2001, the New York State Assembly passed a 12-bill legislative package to enhance the STAR program. Under the bill's provisions, homeowners would be given more time to apply for the benefit, eligibility would be expanded and the process simplified.

These measures would extend the STAR deadline by:

* Allowing people who purchase property after the deadline to apply for the tax exemption within 30 days from receiving title to their property; and,

* Permitting extensions for applicants who fail to meet the STAR deadline because of a death or illness in the family or other extenuating circumstances.

Under the Assembly plan, there are also five bills aimed at broadening eligibility for STAR. This legislation would:

* Provide a cost-of-living adjustment for the enhanced STAR income eligibility ceiling;

* Require school districts to provide annual notice to all homeowners so property taxpayers would be aware of the program;

* Clarify how STAR applies to special situations, such as when property is split by municipal boundaries or includes two or more physically separate residences;

* Allow farmers who operate their farms as a partnership or small corporation to receive STAR benefits; and,

* Guarantee those living in mobile homes receive tax-cut benefits by requiring the owners of manufactured-home parks to provide STAR savings to their tenants within 30 days.

Bills improving the application process would:

* Provide that, upon request, a duplicate copy of the notice to reapply for the enhanced STAR exemption be sent to a named third party in an effort to reduce the occurrence of seniors failing to apply;

* Ensure that homeowners' applications are received and processed by requiring local assessors to provide a receipt upon the request of the applicant;

* Greatly simplify the annual process by which senior citizens must reapply for an enhanced STAR exemption. It would also require a written reminder from assessors of when the statement must be filed; and

* Clarify what is acceptable proof of age so senior citizens who apply for STAR would only need to provide readily available age documentation.

By the 2001-02 school year, non-senior homeowners living in median-priced homes would see an average school property tax reduction of 25 percent. Senior citizens, 65 years of age and older, with an adjusted gross income under $60,000, who apply for enhanced STAR, can expect to have their school taxes cut an average of 42 percent.