Bill Text: NY A06450 | 2009-2010 | General Assembly | Introduced

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Bill Title: Provides a real property tax exemption for members of the United States coast guard auxiliary.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-01-06 - referred to real property taxation [A06450 Detail]

Download: New_York-2009-A06450-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6450
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                     March 4, 2009
                                      ___________
       Introduced  by M. of A. ORTIZ -- read once and referred to the Committee
         on Real Property Taxation
       AN ACT to amend the real property tax law, in relation  to  providing  a
         real  property  tax  exemption  to  members of the United States coast
         guard auxiliary
         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 451 to read as follows:
    3    S 451. UNITED STATES COAST GUARD AUXILIARY. 1. REAL PROPERTY OWNED  BY
    4  AN  ENROLLED  MEMBER  OF THE UNITED STATES COAST GUARD AUXILIARY OR SUCH
    5  ENROLLED MEMBER AND SPOUSE, SHALL BE EXEMPT FROM TAXATION TO THE  EXTENT
    6  OF  FIVE  PERCENT  OF  THE  ASSESSED  VALUE  OF  SUCH PROPERTY FOR CITY,
    7  VILLAGE, TOWN, PART TOWN, SPECIAL DISTRICT OR COUNTY PURPOSES, EXCLUSIVE
    8  OF SPECIAL ASSESSMENTS, PROVIDED THAT THE  GOVERNING  BODY  OF  A  CITY,
    9  VILLAGE,  TOWN  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
   10  ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   11    2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN ENROLLED  MEMBER  OF  THE
   12  UNITED STATES COAST GUARD AUXILIARY UNLESS:
   13    (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
   14    (B)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
   15  PROVIDED HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS  NOT
   16  USED  EXCLUSIVELY  FOR  THE  APPLICANT'S RESIDENCE BUT IS USED FOR OTHER
   17  PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING
   18  PORTION  ONLY  SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED BY THIS
   19  SECTION; AND
   20    (C) THE APPLICANT HAS BEEN CERTIFIED BY THE UNITED STATES COAST  GUARD
   21  AUXILIARY AS AN ENROLLED MEMBER FOR AT LEAST FIVE YEARS. IT SHALL BE THE
   22  DUTY  AND  RESPONSIBILITY  OF THE MUNICIPALITY WHICH ADOPTS A LOCAL LAW,
   23  ORDINANCE OR RESOLUTION PURSUANT TO THIS SECTION TO DETERMINE THE PROCE-
   24  DURE FOR CERTIFICATION.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09969-01-9
       A. 6450                             2
    1    3. ANY ENROLLED MEMBER OF THE UNITED STATES COAST GUARD AUXILIARY  WHO
    2  ACCRUES  MORE THAN TWENTY YEARS OF ACTIVE SERVICE AND IS SO CERTIFIED BY
    3  THE UNITED STATES COAST GUARD  AUXILIARY,  SHALL  BE  GRANTED  THE  FIVE
    4  PERCENT EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE REMAINDER OF HIS
    5  OR  HER  LIFE  AS LONG AS HIS OR HER PRIMARY RESIDENCE IS LOCATED WITHIN
    6  SUCH COUNTY PROVIDED THAT THE GOVERNING BODY OF A CITY, VILLAGE, TOWN OR
    7  COUNTY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR  RESOL-
    8  UTION PROVIDING THEREFOR.
    9    4.  APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR OR
   10  OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
   11  ING SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE  ON  A  FORM  AS
   12  PRESCRIBED BY THE STATE BOARD.
   13    S 2. This act shall take effect on the one hundred eightieth day after
   14  it shall have become a law.