Bill Text: NY A06327 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes a real property tax exemption for certain eligible reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such eligible reservists to be his or her primary residence; requires such reservist must have retained his or her active duty status for at least 90 consecutive days to claim such tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - referred to real property taxation [A06327 Detail]

Download: New_York-2023-A06327-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6327

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      April 5, 2023
                                       ___________

        Introduced by M. of A. THIELE -- 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 certain 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-d to read as follows:
     3    §  458-d.  Exemption  for  certain reservists. 1. For purposes of this
     4  section, "eligible reservist" means a member of a reserve  component  of
     5  the  armed  forces  of  the  United States ordered to active duty by the
     6  president of the United States.
     7    2. Real property owned by an eligible reservist  or  such  reservist's
     8  spouse shall be exempt from taxation of such property for city, village,
     9  town,  part  town,  special  district  or  county purposes, exclusive of
    10  special assessments,  provided  that  the  governing  body  of  a  city,
    11  village,  town  or  county,  after a public hearing, adopts a local law,
    12  ordinance or resolution providing therefor.
    13    3. Such exemption shall not be granted to  an  eligible  reservist  or
    14  such reservist's spouse residing in such county unless:
    15    (a) the property is the primary residence of the applicant;
    16    (b)  the  property  is  used  exclusively  for  residential  purposes;
    17  provided, however, that in the event any portion of such property is not
    18  used exclusively for the applicant's residence but  is  used  for  other
    19  purposes,  such  portion  shall be subject to taxation and the remaining
    20  portion only shall  be  entitled  to  the  exemption  provided  by  this
    21  section; and
    22    (c)  the eligible reservist retained his or her active duty status for
    23  at least ninety consecutive days within the immediately preceding calen-
    24  dar year in which he or she is requesting the exemption as authorized by
    25  this section.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00175-01-3
        A. 6327                             2

     1    4. Any eligible reservist shall be granted the exemption as authorized
     2  by this section for the period of his or her active duty status as  long
     3  as  his  or  her  primary residence is located within a village, town or
     4  county in which the governing body of  such  village,  town  or  county,
     5  after  a  public  hearing,  adopts  a local law, ordinance or resolution
     6  providing for such exemption.
     7    5. Application for such exemption shall be filed with the assessor  or
     8  other agency, department or office designated by the municipality offer-
     9  ing  such  exemption  on  or before the taxable status date on a form as
    10  prescribed by the commissioner.
    11    6. No applicant who is an eligible reservist who  by  reason  of  such
    12  status  is receiving any benefit under the provisions of this article on
    13  the effective date of this section shall suffer any diminution  of  such
    14  benefit because of the provisions of this section.
    15    §  2.  This  act  shall  take  effect  immediately, and shall apply to
    16  assessment rolls prepared on the basis of taxable status dates occurring
    17  on or after January 1, 2025.