Bill Text: NY A00363 | 2019-2020 | General Assembly | Introduced

New York Assembly Bill 363 (Prior Session Legislation)

Introduced

Bill Title: Provides alternative real property tax exemptions for active duty members of the armed forces.

Spectrum: Moderate Partisan Bill (Democrat 4-1)

Status: (Introduced - Dead) 2020-01-08 - referred to real property taxation [A00363 Detail]

Download: New_York-2019-A00363-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                           363
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                       (Prefiled)
                                     January 9, 2019
                                       ___________
        Introduced by M. of A. PAULIN, DenDEKKER, COLTON, ZEBROWSKI, DiPIETRO --
          read once and referred to the Committee on Real Property Taxation
        AN  ACT  to  amend the real property tax law, in relation to alternative
          exemptions for active duty members of the armed forces
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Section  458-a of the real property tax law is amended by
     2  adding a new subdivision 11 to read as follows:
     3    11. (a) As used in this subdivision, "active duty member of the  armed
     4  forces"  means  a  member of the United States Army, Navy, Marine Corps,
     5  Air Force or Coast Guard on full-time active duty  during  a  period  of
     6  war.
     7    (b)  A county, city, town, or village may adopt a local law to include
     8  an active duty member of the armed forces or the  spouse  of  an  active
     9  duty member of the armed forces, as evidenced annually by a statement of
    10  service  from  the  unit in which the active duty member serves or other
    11  adequate proof of active duty military service, within the definition of
    12  "qualified owner," as provided in paragraph (c) of  subdivision  one  of
    13  this  section, and to include property owned by an active duty member of
    14  the armed forces or the spouse of an active duty  member  of  the  armed
    15  forces  within  the definition of "qualifying residential real property"
    16  as provided in  paragraph  (d)  of  subdivision  one  of  this  section,
    17  provided that such property shall be the primary residence of the active
    18  duty  member  of the armed forces or the spouse of an active duty member
    19  of the armed forces.
    20    § 2. This act shall take effect immediately and shall apply to assess-
    21  ment rolls prepared on the basis of taxable status dates occurring on or
    22  after the first of January next succeeding the date on  which  this  act
    23  shall have become a law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03692-01-9