Bill Text: NY A08729 | 2017-2018 | General Assembly | Amended
Bill Title: Establishes a tax exemption for improvements to the property of severely injured members of the armed forces of the United States; authorizes localities to adopt a local law or resolution granting an exemption from taxation and special ad valorem levies for real property altered or improved for the purposes of removing architectural barriers that challenge the mobility of a severely injured member of the armed forces of the United States.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2018-06-20 - REFERRED TO RULES [A08729 Detail]
Download: New_York-2017-A08729-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 8729--A 2017-2018 Regular Sessions IN ASSEMBLY October 20, 2017 ___________ Introduced by M. of A. SKOUFIS, BARNWELL, HUNTER, SIMON, JONES, JEAN-PIERRE, CASTORINA, SEAWRIGHT, ENGLEBRIGHT, GOTTFRIED, RICHARDSON, PICHARDO, RAIA, ERRIGO, LAWRENCE, PALMESANO, STEC, BARCLAY, PALUMBO, NIOU -- Multi-Sponsored by -- M. of A. BLANKENBUSH, CURRAN, DAVILA, GIGLIO, M. L. MILLER, THIELE, WALSH -- read once and referred to the Committee on Veterans' Affairs -- recommitted to the Committee on Veterans' Affairs in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the real property tax law, in relation to establishing a tax exemption for improvements to the property of severely injured members of the armed forces of the United States 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 § 458-c. Improvements to property of severely injured members of the 4 armed forces of the United States. 1. For the purpose of this section, 5 "member of the armed forces of the United States" shall mean a person 6 who served in the army, navy, air force, marines, coast guard or a 7 reserve command. 8 2. Real property altered, installed or improved for the purposes of 9 removal of architectural barriers that challenge the mobility of a 10 severely injured member of the armed forces of the United States who has 11 a service-connected disability due to combat and found fit to serve by 12 the physical evaluation board of such service member's branch of 13 service, in existing property used solely for residential purposes shall 14 be exempt from taxation and special ad valorem levies as hereinafter 15 provided. After a public hearing, the governing board of a county, city, 16 town or village may adopt a local law and a school district may adopt a 17 resolution to grant the exemption authorized pursuant to this section. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD13576-02-8A. 8729--A 2 1 A copy of such local law or resolution shall be filed with the commis- 2 sioner and the assessor of such county, city, town or village who 3 prepares the assessment roll on which the taxes of such county, city, 4 town, village or school district are levied. 5 3. (a) Improvements to such real property shall be exempt pursuant to 6 the following exemption schedule: 7 Year of Exemption Percentage of Exemption 8 1 50 9 2 45 10 3 40 11 4 35 12 5 30 13 6 25 14 7 20 15 8 15 16 9 10 17 10 5 18 (b) No exemption shall be granted for alterations, installations, or 19 improvements unless such alterations, installations, or improvements 20 were commenced after the date of the severely injured member of the 21 armed forces' disability due to combat and subsequent to the effective 22 date of the local law or resolution adopted pursuant to subdivision two 23 of this section. Notwithstanding the foregoing provision, if such 24 alterations, installations or improvements were commenced prior to the 25 effective date of the local law or resolution adopted pursuant to subdi- 26 vision two of this section, such alternations, installations or improve- 27 ments may receive an exemption pursuant to the exemption schedule of 28 this section for the remainder of the authorized period of exemption as 29 if such alterations, installations or improvements, had been commenced 30 on or after such effective date; provided, however, the property shall 31 not be eligible for refunds of property taxes or special ad valorem 32 levies paid prior to the effective date of the local law or resolution. 33 4. For the purpose of this section, the terms alteration, installation 34 and improvement shall not include ordinary maintenance and repair. 35 5. (a) The provisions of this section shall only apply to the qualify- 36 ing real property which is the primary residence of the applicant, 37 provided that, in the event any portion of such real property is not 38 used exclusively for the applicant's primary residence such portion 39 shall not be subject to the exemption granted by this section. 40 (b) The exemption from taxation provided by this section shall be 41 applicable to county, city, town, village, and school district taxation. 42 (c) If a severely injured member of the United States armed forces 43 receives the exemption under sections four hundred fifty-eight, four 44 hundred fifty-eight-a, four hundred fifty-eight-b, four hundred fifty- 45 nine or four hundred fifty-nine-c of this title, the severely injured 46 member of the armed forces of the United States shall not be eligible 47 under this section. 48 6. (a) Applications for the exemption allowable under this section 49 shall be made by the owner, or all other owners, of the property on a 50 form prescribed by the commissioner. The owner or owners shall file the 51 completed form in the assessor's office of the county, city, town or 52 village having the power to assess property for taxation on or before 53 the appropriate taxable status date of such county, city, town or 54 village, with the following documentation: 55 (i) a copy of the applicant's military ID card; 56 (ii) a copy of the applicant's current military orders;A. 8729--A 3 1 (iii) a statement from the applicant's commander or superior address- 2 ing the applicant's physical capabilities; 3 (iv) a letter or letters from the applicant's treating physician or 4 physicians addressing the applicant's physical capabilities and need for 5 the alterations, installations or improvements of the applicant's prima- 6 ry residence; 7 (v) copy of the after action report which describes the events that 8 resulted in the disability; and 9 (vi) any other evidence determined to be necessary by the commission- 10 er. 11 (b) Any applicant convicted of making a false statement on the appli- 12 cation or submitted evidence for such exemption shall be subject to the 13 penalties prescribed in article one hundred seventy-five of the penal 14 law. 15 (c) Notwithstanding the provisions of this section or any other 16 provisions of law, in a city having a population of one million or more 17 applications for the exemption authorized pursuant to this section shall 18 be considered timely filed on or before the fifteenth day of March of 19 the appropriate tax years. 20 7. If satisfied that the applicant is entitled to an exemption pursu- 21 ant to this section, the assessor shall approve the application and such 22 building shall thereafter be exempt from taxation and special ad valorem 23 levies as herein provided commencing with the assessment roll prepared 24 on the basis of the taxable status date referred to in subdivision three 25 of this section. The assessed value of any exemption granted pursuant 26 to this section shall be entered by the assessor on the assessment roll 27 with the taxable property, with the amount of the exemption shown in a 28 separate column. 29 8. A county, city, town or village may by local law, or in a school 30 district may by resolution: 31 (i) reduce the per centum of the exemption otherwise allowed pursuant 32 to this section; and 33 (ii) limit eligibility for the exemption to those forms of alter- 34 ations, installations, or improvements as are prescribed in such local 35 law or resolution. 36 § 2. This act shall take effect on the second of January next succeed- 37 ing the date on which it shall have become a law and shall apply to 38 assessment rolls prepared on the basis of taxable status date occurring 39 on or after such date.
