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