Bill Text: NY A05763 | 2009-2010 | General Assembly | Introduced

---

Bill Title: An act to amend the real property tax law, in relation to granting an exemption to members of the armed forces serving in hostile areas

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2010-01-06 - referred to veterans' affairs [A05763 Detail]

Download: New_York-2009-A05763-Introduced.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5763
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 19, 2009
                                      ___________
       Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
         tee on Veterans' Affairs
       AN ACT to amend the real property tax law, in relation  to  granting  an
         exemption to members of the armed forces serving in hostile areas
         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.  MILITARY  SERVICE  IN HOSTILE AREAS. 1. FOR THE PURPOSES OF
    4  THIS SECTION:
    5    (A) "HAZARDOUS SERVICE" SHALL MEAN DUTY SUBJECT  TO  HOSTILE  FIRE  OR
    6  IMMINENT  DANGER  AS DEFINED IN SECTION 310(A) OF TITLE 37 OF THE UNITED
    7  STATES CODE, REGARDLESS OF WHETHER OR  NOT  WAR  HAS  BEEN  DECLARED  BY
    8  CONGRESS.
    9    (B)  "MEMBER  OF  THE  MILITARY" SHALL MEAN A PERSON WHO IS ON "ACTIVE
   10  DUTY" OR "IN THE ARMED FORCES  OF  THE  UNITED  STATES"  AS  DEFINED  IN
   11  SECTION ONE OF THE MILITARY LAW.
   12    2.  REAL PROPERTY OWNED BY A MEMBER OF THE MILITARY ENGAGED IN HAZARD-
   13  OUS SERVICE, OR BY A MEMBER OF THE MILITARY ENGAGED IN HAZARDOUS SERVICE
   14  AND HIS OR HER SPOUSE, AND CONSTITUTING THE PRIMARY  RESIDENCE  OF  SUCH
   15  PERSONS  SHALL  BE  EXEMPT  FROM ALL TAXES IMPOSED BY A MUNICIPAL CORPO-
   16  RATION, EXCEPT THOSE IMPOSED BY A  SCHOOL  DISTRICT  AND  OTHER  SPECIAL
   17  ASSESSMENTS AND SPECIAL AD VALOREM LEVIES, AS PROVIDED IN THIS SECTION.
   18    3. THE EXEMPTION ESTABLISHED BY THIS SECTION SHALL ANNUALLY BE GRANTED
   19  UPON THE SUBMISSION OF AN APPLICATION, ON A FORM PRESCRIBED BY THE STATE
   20  BOARD  AND FURNISHED TO THE LOCAL ASSESSING UNIT, BY THE OWNER OR OWNERS
   21  OF THE REAL PROPERTY TO THE LOCAL ASSESSING UNIT ON OR BEFORE THE APPRO-
   22  PRIATE TAXABLE STATUS DATE. SUCH APPLICATION SHALL INCLUDE  AN  AFFIRMA-
   23  TION  THAT  AN  OWNER  IS  A MEMBER OF THE MILITARY ENGAGED IN HAZARDOUS
   24  SERVICE OR WAS A MEMBER OF THE MILITARY  ENGAGED  IN  HAZARDOUS  SERVICE
   25  DURING  THE  YEAR  IMMEDIATELY  PRECEDING THE APPROPRIATE TAXABLE STATUS
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07992-01-9
       A. 5763                             2
    1  DATE. THE STATE BOARD SHALL ESTABLISH  RULES  AND  REGULATIONS  FOR  THE
    2  GRANTING  OF  EXEMPTIONS ON THE BASIS OF APPLICATIONS SUBMITTED PURSUANT
    3  TO THIS SUBDIVISION.
    4    4.  THE  EXEMPTION  AUTHORIZED  BY  THIS SECTION SHALL HAVE THE EFFECT
    5  SPECIFIED IN SECTION THIRTEEN HUNDRED SEVEN OF THIS CHAPTER.
    6    S 2. The real property tax law is amended by adding a new section 1307
    7  to read as follows:
    8    S 1307. EFFECT OF MILITARY SERVICE IN  HOSTILE  AREAS  UPON  MUNICIPAL
    9  CORPORATION  TAXES;  STATE AID. 1.  THE AMOUNT OF REAL PROPERTY TAXES TO
   10  BE LEVIED FOR ANY TAXABLE YEAR SHALL BE DETERMINED WITHOUT REGARD TO THE
   11  FACT THAT STATE AID WILL BE PAYABLE PURSUANT TO THIS SECTION.  IN  ADDI-
   12  TION,  THE  TAX  RATE  OF  ANY TAXABLE YEAR SHALL BE DETERMINED AS IF NO
   13  PARCELS ARE EXEMPT  FROM  TAXATION  PURSUANT  TO  SECTION  FOUR  HUNDRED
   14  FIFTY-EIGHT-C OF THIS CHAPTER.
   15    2.  (A) THE TOTAL AMOUNT OF TAXES DUE TO ANY MUNICIPAL CORPORATION FOR
   16  ANY PARCEL EXEMPT FROM TAXATION PURSUANT TO SECTION FOUR HUNDRED  FIFTY-
   17  EIGHT-C  OF THIS CHAPTER SHALL BE A STATE CHARGE, WHICH SHALL BE PAYABLE
   18  AS PROVIDED IN THIS SUBDIVISION.
   19    (B) A MUNICIPAL CORPORATION SEEKING STATE AID PURSUANT TO THIS SECTION
   20  SHALL SUBMIT AN APPLICATION THEREFOR TO THE STATE BOARD. THE APPLICATION
   21  SHALL INCLUDE SUCH INFORMATION AS THE STATE BOARD SHALL REQUIRE.
   22    (C) UPON APPROVING AN APPLICATION  FOR  STATE  AID  PURSUANT  TO  THIS
   23  SECTION,  THE  STATE  BOARD SHALL COMPUTE AND CERTIFY TO THE COMPTROLLER
   24  THE AMOUNTS PAYABLE TO THE MUNICIPAL CORPORATION. SUCH STATE  AID  SHALL
   25  BE PAYABLE BY THE COMPTROLLER.
   26    (D) THE STATE BOARD MAY AUDIT AN APPLICATION FOR STATE AID PURSUANT TO
   27  THIS  SECTION  WITHIN ONE YEAR AFTER AUTHORIZING PAYMENT THEREON. IF THE
   28  STATE BOARD SHOULD DISCOVER THAT A MUNICIPAL CORPORATION HAS RECEIVED  A
   29  GREATER  OR  LESSER AMOUNT OF SUCH AID THAN IT SHOULD HAVE RECEIVED, THE
   30  STATE BOARD SHALL SO NOTIFY THE MUNICIPAL  CORPORATION,  AND  CAUSE  THE
   31  NEXT  PAYMENT  OF  SUCH  AID TO THE MUNICIPAL CORPORATION TO BE ADJUSTED
   32  ACCORDINGLY.
   33    S 3. This act shall take effect on the one hundred twentieth day after
   34  it shall have become a law and shall apply to real property with a taxa-
   35  ble status date on or before such date; provided, however,  that  effec-
   36  tive  immediately,  the addition, amendment and/or repeal of any rule or
   37  regulation necessary for the implementation of this act on its effective
   38  date are authorized and directed to be made and completed on  or  before
   39  such effective date.