Bill Text: NY A03155 | 2009-2010 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Creates a cellulosic ethanol task force to prevent and reduce the production and emanation of greenhouse gases.

Spectrum: Strong Partisan Bill (Republican 18-1)

Status: (Introduced - Dead) 2011-01-24 - referred to environmental conservation [A03155 Detail]

Download: New_York-2009-A03155-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3155
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 23, 2009
                                      ___________
       Introduced by M. of A. THIELE -- read once and referred to the Committee
         on Veterans' Affairs
       AN  ACT  to  amend the real property tax law, in relation to authorizing
         the parents of an unmarried veteran killed in combat to be entitled to
         a real property tax exemption
         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-c to read as follows:
    3    S 458-C. EXEMPTION FOR PARENTS OF UNMARRIED VETERANS KILLED IN COMBAT.
    4  1. AS USED IN THIS SECTION:
    5    (A) "ARMED FORCES" MEANS THE UNITED STATES ARMY, NAVY,  MARINE  CORPS,
    6  AIR FORCE, AND COAST GUARD.
    7    (B)  "KILLED  IN COMBAT" MEANS A VETERAN WHO WAS KILLED WHILE IN FULL-
    8  TIME DUTY IN THE UNITED STATES ARMED FORCES, OTHER THAN ACTIVE DUTY  FOR
    9  TRAINING.
   10    (C)  "SERVICE  CONNECTED"  MEANS, WITH RESPECT TO DISABILITY OR DEATH,
   11  THAT SUCH DISABILITY WAS INCURRED  OR  AGGRAVATED,  OR  THAT  THE  DEATH
   12  RESULTED  FROM  A  DISABILITY INCURRED OR AGGRAVATED, IN LINE OF DUTY ON
   13  ACTIVE MILITARY, NAVAL OR AIR SERVICE.
   14    (D) "QUALIFIED OWNER" MEANS THE PARENTS OF AN UNMARRIED VETERAN WHO IS
   15  DECEASED AND KILLED IN COMBAT. WHERE PROPERTY IS OWNED BY MORE THAN  ONE
   16  QUALIFIED  OWNER,  THE  EXEMPTION  TO  WHICH  EACH  IS  ENTITLED  MAY BE
   17  COMBINED. IF THE PARENTS ARE DIVORCED, THE EXEMPTION  SHALL  BE  EQUALLY
   18  SHARED.
   19    (E)  "QUALIFIED  RESIDENTIAL  REAL PROPERTY" MEANS PROPERTY OWNED BY A
   20  QUALIFIED OWNER WHICH IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
   21  PROVIDED,  HOWEVER,  THAT IN THE EVENT THAT ANY PORTION OF SUCH PROPERTY
   22  IS NOT USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES, BUT IS USED FOR  OTHER
   23  PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION AND ONLY THE REMAIN-
   24  ING  PORTION  USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES SHALL BE SUBJECT
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04038-01-9
       A. 3155                             2
    1  TO THE EXEMPTION PROVIDED BY THIS SECTION. SUCH PROPERTY  SHALL  BE  THE
    2  PRIMARY  RESIDENCE OF THE PARENTS OF THE UNMARRIED VETERAN KILLED IN THE
    3  LINE OF DUTY.
    4    (F)  "LATEST STATE EQUALIZATION RATE" MEANS THE LATEST FINAL EQUALIZA-
    5  TION RATE ESTABLISHED BY THE STATE BOARD PURSUANT TO ARTICLE  TWELVE  OF
    6  THIS CHAPTER.
    7    (G)  "LATEST  CLASS  RATIO"  MEANS THE LATEST FINAL CLASS RATIO ESTAB-
    8  LISHED BY THE STATE BOARD PURSUANT TO TITLE ONE  OF  ARTICLE  TWELVE  OF
    9  THIS  CHAPTER  FOR USE IN A SPECIAL ASSESSING UNIT AS DEFINED IN SECTION
   10  EIGHTEEN HUNDRED ONE OF THIS CHAPTER.
   11    2. (A) EACH COUNTY, CITY, TOWN, OR VILLAGE MAY ADOPT A  LOCAL  LAW  TO
   12  PROVIDE  THAT  QUALIFYING RESIDENTIAL REAL PROPERTY SHALL BE EXEMPT FROM
   13  TAXATION TO THE EXTENT OF EITHER: (I) TEN PERCENT OF THE ASSESSED  VALUE
   14  OF SUCH PROPERTY; PROVIDED HOWEVER, THAT SUCH EXEMPTION SHALL NOT EXCEED
   15  EIGHT  THOUSAND  DOLLARS OR THE PRODUCT OF EIGHT THOUSAND DOLLARS MULTI-
   16  PLIED BY THE LATEST STATE EQUALIZATION RATE OF THE ASSESSING  UNIT,  OR,
   17  IN  THE CASE OF A SPECIAL ASSESSING UNIT, THE LATEST CLASS RATIO, WHICH-
   18  EVER IS LESS; OR (II) FIFTEEN PERCENT OF  THE  ASSESSED  VALUE  OF  SUCH
   19  PROPERTY;  PROVIDED HOWEVER, THAT SUCH EXEMPTION SHALL NOT EXCEED TWELVE
   20  THOUSAND DOLLARS OR THE PRODUCT OF TWELVE THOUSAND DOLLARS MULTIPLIED BY
   21  THE LATEST STATE EQUALIZATION RATE OF THE ASSESSING  UNIT,  OR,  IN  THE
   22  CASE  OF  A SPECIAL ASSESSING UNIT, THE LATEST CLASS RATIO, WHICHEVER IS
   23  LESS.
   24    (B) (I) EACH COUNTY, CITY, TOWN, OR VILLAGE MAY ADOPT A LOCAL  LAW  TO
   25  REDUCE  THE MAXIMUM EXEMPTION ALLOWABLE IN SUBPARAGRAPHS (I) AND (II) OF
   26  PARAGRAPH (A) OF THIS SUBDIVISION TO SIX THOUSAND DOLLARS, NINE THOUSAND
   27  DOLLARS AND THIRTY THOUSAND DOLLARS.
   28    (II) THE EXEMPTION PROVIDED BY PARAGRAPH (A) OF THIS SUBDIVISION SHALL
   29  BE GRANTED FOR A PERIOD OF TEN YEARS. THE COMMENCEMENT OF SUCH TEN  YEAR
   30  PERIOD  SHALL  BE GOVERNED PURSUANT TO THIS SUBPARAGRAPH. WHERE A QUALI-
   31  FIED OWNER OWNS QUALIFYING RESIDENTIAL REAL PROPERTY  ON  THE  EFFECTIVE
   32  DATE OF THE LOCAL LAW PROVIDING FOR SUCH EXEMPTION, SUCH TEN YEAR PERIOD
   33  SHALL  BE  MEASURED  FROM  THE  ASSESSMENT ROLL PREPARED PURSUANT TO THE
   34  FIRST TAXABLE STATUS DATE OCCURRING ON OR AFTER THE  EFFECTIVE  DATE  OF
   35  THE LOCAL LAW PROVIDING FOR SUCH EXEMPTION. WHERE A QUALIFIED OWNER DOES
   36  NOT  OWN  QUALIFYING  RESIDENTIAL REAL PROPERTY ON THE EFFECTIVE DATE OF
   37  THE LOCAL LAW PROVIDING FOR SUCH EXEMPTION, SUCH TEN YEAR  PERIOD  SHALL
   38  BE  MEASURED  FROM  THE  ASSESSMENT  ROLL PREPARED PURSUANT TO THE FIRST
   39  TAXABLE STATUS DATE OCCURRING AT LEAST SIXTY  DAYS  AFTER  THE  DATE  OF
   40  PURCHASE  OF  QUALIFYING  RESIDENTIAL  REAL PROPERTY; PROVIDED, HOWEVER,
   41  THAT SHOULD THE VETERAN APPLY FOR AND BE GRANTED  AN  EXEMPTION  ON  THE
   42  ASSESSMENT  ROLL  PREPARED  PURSUANT  TO A TAXABLE STATUS DATE OCCURRING
   43  WITHIN SIXTY DAYS AFTER THE DATE OF PURCHASE OF RESIDENTIAL REAL PROPER-
   44  TY, SUCH TEN YEAR PERIOD SHALL BE MEASURED  FROM  THE  FIRST  ASSESSMENT
   45  ROLL  IN  WHICH  THE EXEMPTION OCCURS. IF, BEFORE THE EXPIRATION OF SUCH
   46  TEN YEAR PERIOD, SUCH EXEMPT PROPERTY IS SOLD AND  REPLACED  WITH  OTHER
   47  RESIDENTIAL  REAL  PROPERTY,  SUCH  EXEMPTION MAY BE GRANTED PURSUANT TO
   48  THIS SUBDIVISION FOR THE UNEXPIRED PORTION OF  THE  TEN  YEAR  EXEMPTION
   49  PERIOD.
   50    3.  NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SECTION, NO LATER
   51  THAN NINETY DAYS BEFORE THE TAXABLE STATUS DATE  NEXT  OCCURRING  ON  OR
   52  AFTER  THE  THIRTY-FIRST  OF DECEMBER, TWO THOUSAND NINE, AFTER A PUBLIC
   53  HEARING, THE GOVERNING BODY OF ANY COUNTY, CITY, TOWN,  OR  VILLAGE  MAY
   54  ADOPT  A LOCAL LAW TO PROVIDE THAT THE EXEMPTION SHALL BE GRANTED PURSU-
   55  ANT TO THIS SECTION FOR THE PURPOSES OF TAXES LEVIED  FOR  SUCH  COUNTY,
   56  CITY,  TOWN,  OR  VILLAGE.  FOR THE PURPOSES OF A COUNTY WHICH IS NOT AN
       A. 3155                             3
    1  ASSESSING UNIT, THE TAXABLE STATUS DATE OCCURRING ON OR  AFTER  DECEMBER
    2  THIRTY-FIRST,  TWO  THOUSAND NINE SHALL MEAN THE FIRST SUCH TAX ROLL FOR
    3  WHICH THE COUNTY TAXES ARE LEVIED.
    4    4. APPLICATION FOR EXEMPTION SHALL BE MADE BY THE OWNER, OR ALL OF THE
    5  OWNERS,  OF  THE  PROPERTY  ON A FORM PRESCRIBED BY THE STATE BOARD. THE
    6  OWNER OR OWNERS SHALL FILE THE COMPLETED FORM IN THE  ASSESSOR'S  OFFICE
    7  ON  OR  BEFORE  THE FIRST APPROPRIATE TAXABLE STATUS DATE. THE EXEMPTION
    8  SHALL CONTINUE IN FULL FORCE AND EFFECT FOR ALL  APPROPRIATE  SUBSEQUENT
    9  TAX  YEARS AND THE OWNER OR OWNERS OF THE PROPERTY SHALL NOT BE REQUIRED
   10  TO REFILE EACH YEAR. APPLICANTS SHALL BE REQUIRED TO REFILE ON OR BEFORE
   11  THE APPROPRIATE TAXABLE STATUS DATE  IF  THE  PERCENTAGE  OF  DISABILITY
   12  PERCENTAGE  INCREASES  OR  DECREASES OR MAY REFILE IF OTHER CHANGES HAVE
   13  OCCURRED WHICH AFFECT QUALIFICATION FOR AN INCREASED OR DECREASED AMOUNT
   14  OF EXEMPTION. ANY APPLICANT CONVICTED  OF  WILLFULLY  MAKING  ANY  FALSE
   15  STATEMENT  IN THE APPLICATION FOR SUCH EXEMPTION SHALL BE SUBJECT TO THE
   16  PENALTIES PRESCRIBED IN THE PENAL LAW.
   17    5. NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
   18  PROVISION  OF LAW, IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE,
   19  APPLICATIONS FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION SHALL
   20  BE CONSIDERED TIMELY FILED IF THEY ARE FILED ON OR BEFORE THE  FIFTEENTH
   21  DAY OF MARCH OF THE APPROPRIATE YEAR.
   22    6. A LOCAL LAW ADOPTED PURSUANT TO THIS SECTION MAY BE REPEALED BY THE
   23  GOVERNING  BODY  OF  THE APPLICABLE COUNTY, CITY, TOWN, OR VILLAGE. SUCH
   24  REPEAL SHALL OCCUR AT LEAST NINETY DAYS PRIOR TO THE TAXABLE STATUS DATE
   25  OF SUCH COUNTY, CITY, TOWN, OR VILLAGE.
   26    S 2. This act shall take effect on the thirtieth day  after  it  shall
   27  have  become  a  law; provided, however, that effective immediately, the
   28  addition, amendment and/or repeal of any rule  or  regulation  necessary
   29  for  the implementation of this act on its effective date are authorized
   30  and directed to be made and completed on or before such effective date.