Bill Text: NY A02758 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides real property tax relief to veterans who have at least ten years of service in the U.S. armed forces or in the organized militia of the state of New York.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced) 2024-01-03 - referred to real property taxation [A02758 Detail]

Download: New_York-2023-A02758-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2758

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 27, 2023
                                       ___________

        Introduced by M. of A. GANDOLFO -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN ACT to amend the real property tax law, in relation to providing real
          property tax relief to certain veterans

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1.   The real property tax law is  amended  by  adding  a  new
     2  section 458-d to read as follows:
     3    §  458-d.  Reservists;  local property tax credit.  1. A county, city,
     4  town or village in this state may adopt a local law to provide  qualify-
     5  ing  residential  real property a real property tax credit of up to four
     6  hundred dollars for the purpose of recognizing the service of  residents
     7  of  this  state  who  have served in the military reserves of the United
     8  States or of the organized militia of the state of New York. Where qual-
     9  ifying residential real property is owned by  more  than  one  qualified
    10  owner, the real property tax credit to which each such owner is entitled
    11  under  this  section may be combined. Where a reservist is also the non-
    12  remarried surviving spouse of another reservist, such  surviving  spouse
    13  may  receive  any  real  property tax credit under this section to which
    14  such surviving spouse's deceased spouse was entitled, in addition to the
    15  real property tax credit such surviving spouse  is  themselves  entitled
    16  under this section.
    17    2. An assessor shall apply the real property tax credit under subdivi-
    18  sion one of this section, as authorized by a municipality, to a qualify-
    19  ing owner's village, town, county and special district taxes.
    20    3.  The  real  property  tax  credit  under this section shall only be
    21  applied to county, city, town, village and special district taxes.
    22    4. If a qualified  owner  is  already  receiving  an  exemption  under
    23  section  four  hundred  fifty-eight, four hundred fifty-eight-a, or four
    24  hundred fifty-eight-b of this title, such qualifying owner shall not  be
    25  eligible for the real property tax credit under this section.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01294-01-3
        A. 2758                             2

     1    5.  The  commissioner  of the department of taxation and finance shall
     2  develop a uniform application for use by local assessors  for  the  real
     3  property  tax  credit  under this section, and shall publish any related
     4  materials to support the use of such real property  tax  credit  on  its
     5  public website.
     6    6.  For  the  purposes of this section, the following terms shall have
     7  the following meanings:
     8    (a) "Reservist" means any person who is or has been a  member  of  the
     9  armed  forces  of  the  United  States who served in the Army, Navy, Air
    10  Force, Marine Corps, Coast Guard or any reserve force or reserve  compo-
    11  nent of the armed forces of the United States, or of the organized mili-
    12  tia  of  the  state  of  New York, provided that such person is either a
    13  member in good standing, or has received a discharge under honorable  or
    14  general conditions, after no less than ten years of service.
    15    (b) "Qualified owner" means a reservist, the spouse of a reservist, or
    16  the non-remarried surviving spouse of a reservist.
    17    (c)  "Qualified  residential  real property" means property owned by a
    18  qualified owner which is  used  exclusively  for  residential  purposes;
    19  provided, however, that in the event any portion of such property is not
    20  used  exclusively  for  residential  purposes  but  is  used  for  other
    21  purposes, such portion shall be subject to taxation  and  the  remaining
    22  portion  shall  be  eligible for the real property tax credit under this
    23  section to be applied. Such property shall be the primary  residence  of
    24  the  reservist  or  non-remarried  surviving  spouse  of such reservist,
    25  unless the reservist or non-remarried surviving spouse of such reservist
    26  is absent from such property due to medical reasons or institutionaliza-
    27  tion. In the event the reservist dies  and  there  is  no  non-remarried
    28  surviving  spouse, "qualifying residential real property" shall mean the
    29  primary residence owned by a qualified owner prior  to  death,  provided
    30  that  the  title to such property becomes vested in the dependent father
    31  or mother or dependent child or children under twenty-one years  of  age
    32  of  such  reservist  by virtue of devise by or descent from the deceased
    33  qualified owner, provided that such property is the primary residence of
    34  one or all of such devisees.
    35    § 2. This act shall take effect immediately and shall apply to taxable
    36  years beginning on and after the first of January  next  succeeding  the
    37  date on which it shall have become a law.