Bill Text: NY A06520 | 2015-2016 | General Assembly | Introduced
Bill Title: Authorizes municipalities to offer a real property tax exemption for property owned by certain persons performing active duty in a combat zone in an amount equal to ten percent of the assessed value of the real property.
Spectrum: Partisan Bill (Democrat 10-0)
Status: (Introduced - Dead) 2016-01-06 - referred to veterans' affairs [A06520 Detail]
Download: New_York-2015-A06520-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 6520 2015-2016 Regular Sessions I N A S S E M B L Y March 26, 2015 ___________ Introduced by M. of A. CUSICK, ABBATE, COLTON, TITONE, SCARBOROUGH, MARKEY, SIMANOWITZ -- Multi-Sponsored by -- M. of A. HIKIND, MILLER, ROBINSON, THIELE -- read once and referred to the Committee on Veter- ans' Affairs AN ACT to amend the real property tax law, in relation to a real proper- ty tax exemption for property owned by certain persons performing active duty in a combat zone 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. ACTIVE DUTY SERVICE IN A COMBAT ZONE. 1. FOR PURPOSES OF 4 THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS: 5 (A) "ACTIVE SERVICE IN THE ARMED FORCES OF THE UNITED STATES" SHALL 6 MEAN ACTIVE DUTY (OTHER THAN FOR TRAINING) IN THE ARMY, NAVY (INCLUDING 7 THE MARINE CORPS), AIR FORCE OR COAST GUARD OF THE UNITED STATES AS 8 DEFINED IN TITLE TEN OF THE UNITED STATES CODE. 9 (B) "COMBAT ZONE" SHALL MEAN AN AREA DESIGNATED BY THE PRESIDENT OF 10 THE UNITED STATES BY EXECUTIVE ORDER AS A "COMBAT ZONE". 11 (C) "QUALIFYING REAL PROPERTY" SHALL MEAN RESIDENTIAL REAL PROPERTY 12 OWNED BY A PERSON WHO PERFORMED ACTIVE SERVICE IN THE ARMED FORCES OF 13 THE UNITED STATES IN A COMBAT ZONE DURING THE TAXABLE YEAR. 14 2. AFTER A PUBLIC HEARING, A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A 15 LOCAL LAW PROVIDING FOR AN EXEMPTION PURSUANT TO THE PROVISIONS OF THIS 16 SECTION. SUCH LOCAL LAW MAY PROVIDE THAT QUALIFYING REAL PROPERTY OWNED 17 BY A PERSON WHO AT ANY TIME DURING THE TAXABLE YEAR PERFORMED ACTIVE 18 SERVICE IN THE ARMED FORCES OF THE UNITED STATES IN A COMBAT ZONE SHALL 19 BE EXEMPT FROM TAXATION IN AN AMOUNT EQUAL TO TEN PERCENT OF THE 20 ASSESSED VALUE OF SUCH QUALIFYING REAL PROPERTY. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07040-01-5 A. 6520 2 1 3. (A) THE AUTHORITY GRANTED IN SUBDIVISION TWO OF THIS SECTION SHALL 2 NOT BE CONSTRUED TO PERMIT A COUNTY, CITY, TOWN OR VILLAGE TO EXEMPT 3 QUALIFYING REAL PROPERTY FROM TAXES LEVIED FOR SCHOOL PURPOSES. 4 (B) THE PROVISIONS OF THIS SECTION SHALL ONLY APPLY TO QUALIFYING REAL 5 PROPERTY WHICH IS THE PRIMARY RESIDENCE OF THE APPLICANT, PROVIDED THAT, 6 IN THE EVENT ANY PORTION OF SUCH REAL PROPERTY IS NOT USED EXCLUSIVELY 7 FOR THE APPLICANT'S OR HIS OR HER SPOUSE'S PRIMARY RESIDENCE, SUCH 8 PORTION SHALL NOT BE SUBJECT TO THE EXEMPTION GRANTED BY THIS SECTION. 9 4. AN EXEMPTION SHALL BE GRANTED PURSUANT TO THIS SECTION ONLY UPON 10 APPLICATION BY THE OWNER OF THE PROPERTY ON A FORM AND IN SUCH A MANNER 11 AS SHALL BE PRESCRIBED BY THE COMMISSIONER. THE APPLICANT SHALL FURNISH 12 SUCH INFORMATION AS THE COMMISSIONER SHALL REQUIRE. 13 S 2. This act shall take effect immediately and shall apply to real 14 property having a taxable status date on or after such effective date.