Bill Text: NY A06520 | 2015-2016 | General Assembly | Introduced

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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

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                           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.