Bill Text: NY A04030 | 2009-2010 | General Assembly | Introduced

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Bill Title: An act to amend the real property tax law, in relation to tax exemptions for persons with active military service of the United States and eligible reservists

Spectrum: Partisan Bill (Republican 21-1)

Status: (Introduced - Dead) 2010-01-06 - referred to real property taxation [A04030 Detail]

Download: New_York-2009-A04030-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4030
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 29, 2009
                                      ___________
       Introduced  by M. of A. THIELE, BACALLES, BALL, BURLING, ERRIGO, GIGLIO,
         KOLB, McDONOUGH, McKEVITT, MOLINARO, RAIA, SCOZZAFAVA, SPANO, TEDISCO,
         TOWNSEND, WALKER -- Multi-Sponsored by -- M. of  A.  BARCLAY,  BUTLER,
         CONTE,  CROUCH,  HAWLEY,  P. LOPEZ, QUINN -- read once and referred to
         the Committee on Real Property Taxation
       AN ACT to amend the real property tax law, in relation to tax exemptions
         for persons with active military service  of  the  United  States  and
         eligible reservists
         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 CERTAIN PERSONS WITH ACTIVE MILITARY SERVICE OF
    4  THE  UNITED  STATES  AND  CERTAIN  RESERVISTS.  1.  FOR PURPOSES OF THIS
    5  SECTION, "ELIGIBLE RESERVIST" MEANS A MEMBER OF A RESERVE  COMPONENT  OF
    6  THE  ARMED  FORCES  OF  THE  UNITED STATES ORDERED TO ACTIVE DUTY BY THE
    7  PRESIDENT OF THE UNITED STATES.
    8    2. REAL PROPERTY OWNED BY AN  ELIGIBLE  PERSON  WITH  ACTIVE  MILITARY
    9  SERVICE, SUCH PERSON'S SPOUSE, AN ELIGIBLE RESERVIST OR SUCH RESERVIST'S
   10  SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE,
   11  TOWN,  PART  TOWN,  SPECIAL  DISTRICT  OR  COUNTY PURPOSES, EXCLUSIVE OF
   12  SPECIAL ASSESSMENTS,  PROVIDED  THAT  THE  GOVERNING  BODY  OF  A  CITY,
   13  VILLAGE,  TOWN  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
   14  ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   15    3. SUCH EXEMPTION SHALL NOT BE GRANTED  TO  AN  ELIGIBLE  PERSON  WITH
   16  ACTIVE  MILITARY SERVICE, SUCH PERSON'S SPOUSE, AN ELIGIBLE RESERVIST OR
   17  SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS:
   18    (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
   19    (B)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
   20  PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
   21  USED  EXCLUSIVELY  FOR  THE  APPLICANT'S RESIDENCE BUT IS USED FOR OTHER
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03981-01-9
       A. 4030                             2
    1  PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING
    2  PORTION  ONLY  SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED BY THIS
    3  SECTION; AND
    4    (C)  THE  ELIGIBLE PERSON WITH ACTIVE MILITARY SERVICE OR THE ELIGIBLE
    5  RESERVIST RETAINED HIS OR HER ACTIVE DUTY STATUS  FOR  AT  LEAST  NINETY
    6  CONSECUTIVE DAYS WITHIN THE IMMEDIATELY PRECEDING CALENDAR YEAR IN WHICH
    7  HE OR SHE IS REQUESTING THE EXEMPTION AS AUTHORIZED BY THIS SECTION.
    8    4.  ANY  ELIGIBLE  PERSON WITH ACTIVE MILITARY SERVICE OR ANY ELIGIBLE
    9  RESERVIST SHALL BE GRANTED THE EXEMPTION AS AUTHORIZED BY  THIS  SECTION
   10  FOR  THE  PERIOD  OF HIS OR HER ACTIVE DUTY STATUS AS LONG AS HIS OR HER
   11  PRIMARY RESIDENCE IS LOCATED WITHIN A VILLAGE, TOWN OR COUNTY  IN  WHICH
   12  THE GOVERNING BODY OF SUCH VILLAGE, TOWN OR COUNTY, AFTER A PUBLIC HEAR-
   13  ING,  ADOPTS  A  LOCAL  LAW,  ORDINANCE OR RESOLUTION PROVIDING FOR SUCH
   14  EXEMPTION.
   15    5. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR  OR
   16  OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
   17  ING  SUCH  EXEMPTION  ON  OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
   18  PRESCRIBED BY THE STATE BOARD.
   19    6. NO APPLICANT WHO IS AN ELIGIBLE PERSON WITH ACTIVE MILITARY SERVICE
   20  OR AN ELIGIBLE RESERVIST WHO BY REASON OF SUCH STATUS IS  RECEIVING  ANY
   21  BENEFIT  UNDER  THE  PROVISIONS OF THIS ARTICLE ON THE EFFECTIVE DATE OF
   22  THIS SECTION SHALL SUFFER ANY DIMINUTION OF SUCH BENEFIT BECAUSE OF  THE
   23  PROVISIONS OF THIS SECTION.
   24    S  2.  This act shall take effect immediately, shall be deemed to have
   25  been in full force and effect on and after September 11, 2001 and  shall
   26  apply to taxable status dates occurring on or after September 11, 2001.