Bill Text: NY A05368 | 2017-2018 | General Assembly | Introduced

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Bill Title: Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes if veteran has sold a property that was exempt, the application is made prior to first day of new tax year and the property subject to taxation is a qualifying residential real property.

Spectrum: Moderate Partisan Bill (Republican 9-2)

Status: (Introduced - Dead) 2018-05-16 - held for consideration in veterans' affairs [A05368 Detail]

Download: New_York-2017-A05368-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5368
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    February 8, 2017
                                       ___________
        Introduced  by  M.  of A. WALTER, FINCH, RAIA, GRAF, MONTESANO, BRONSON,
          STEC, STECK,  HAWLEY,  CURRAN,  CROUCH,  LAWRENCE  --  read  once  and
          referred to the Committee on Veterans' Affairs
        AN  ACT  to  amend the real property tax law, in relation to application
          for certain veterans exemptions from real property taxes
          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    § 458-c. Application for certain veterans  exemptions.  1.    Notwith-
     4  standing  any  other provisions of law to the contrary, if the governing
     5  body of a county, city, town or village adopts  a  resolution  therefor,
     6  the  assessor of any taxing municipality may accept an application for a
     7  veterans exemption pursuant to section four hundred fifty-eight or  four
     8  hundred  fifty-eight-a of this title after the last date for filing such
     9  exemption for the following tax year whenever the facts set forth  below
    10  can be shown:
    11    (a)  The  veteran has sold his or her residence within the current tax
    12  year and had been granted an exemption for that residence;
    13    (b) The veteran makes application for the new exemption prior  to  the
    14  first day of the following tax year; and
    15    (c) The property subject to taxation is a "qualifying residential real
    16  property" as defined in paragraph (d) of subdivision one of section four
    17  hundred fifty-eight-a of this title.
    18    2.  If  the  municipal  collecting  officer  is  notified  of  the new
    19  exemption prior to payment of the taxes, he shall adjust the tax liabil-
    20  ity of the parcel accordingly. If the collecting officer  receives  such
    21  notification  after  taxes  have been paid, the collecting officer shall
    22  refund the appropriate amount.
    23    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04332-01-7