Bill Text: NY A09377 | 2011-2012 | General Assembly | Amended
Bill Title: Provides for the application of the veterans' real property tax exemptions in cities having a population of one million or more.
Spectrum: Slight Partisan Bill (Democrat 3-1)
Status: (Introduced - Dead) 2012-06-14 - print number 9377a [A09377 Detail]
Download: New_York-2011-A09377-Amended.html
S T A T E O F N E W Y O R K
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9377--A
I N A S S E M B L Y
February 24, 2012
___________
Introduced by M. of A. CUSICK, GOLDFEDER, MALLIOTAKIS -- read once and
referred to the Committee on Veterans' Affairs -- 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 real property
tax exemptions for property in cities having a population of one
million or more and owned by certain veterans or their family members
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Paragraphs 2 and 3 of subdivision 1 of section 458 of the
2 real property tax law, paragraph 2 as amended by chapter 488 of the laws
3 of 1998 and paragraph 3 as amended by chapter 733 of the laws of 1959,
4 are amended to read as follows:
5 (2) Except as provided in subdivision five of this section, no such
6 exemption on account of eligible funds paid on account of military or
7 naval services rendered by an individual shall be allowed in excess of
8 five thousand dollars; PROVIDED, HOWEVER, IN A CITY WITH A POPULATION OF
9 ONE MILLION OR MORE, AN EXEMPTION ON ACCOUNT OF ELIGIBLE FUNDS PAID ON
10 ACCOUNT OF MILITARY OR NAVAL SERVICES RENDERED BY AN INDIVIDUAL SHALL
11 EQUAL FORTY PERCENT OF ELIGIBLE FUNDS, BUT IN NO CASE SHALL SUCH
12 EXEMPTION BE ALLOWED IN EXCESS OF TWO THOUSAND DOLLARS. For the purposes
13 of this subdivision any established exemption, or newly claimed
14 exemption, or an aggregate thereof, as the case may be, in excess of any
15 multiple of fifty dollars shall be regarded as being the nearest multi-
16 ple of fifty dollars and allowed in such amount. If the amount of such
17 exemption has no nearest multiple of fifty dollars, it shall be regarded
18 as being the next higher multiple of fifty dollars and allowed in such
19 amount. The mingling of such eligible funds with other funds or their
20 retention by the United States for insurance premiums shall not bar the
21 granting of a claim for such exemption.
22 (3) If the assessors are satisfied that the applicant is entitled to
23 any exemption, they shall make appropriate entries upon the assessment-
24 roll opposite the description of such property and subtract the total
25 amount of such exemption from the total amount assessed pursuant to the
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14766-05-2
A. 9377--A 2
1 provisions of paragraph one of this subdivision. Such entries shall be
2 made and continued in each assessment of the property so long as it is
3 exempt from taxation for any purpose. Such real property, to the extent
4 of the exemption entered by the assessors, shall be exempt from state,
5 county and general municipal taxation, but shall be taxable for local
6 school purposes; PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE
7 MILLION OR MORE, SUCH REAL PROPERTY, TO THE EXTENT OF THE EXEMPTION
8 ENTERED BY THE ASSESSORS, SHALL BE EXEMPT FROM STATE, COUNTY AND GENERAL
9 MUNICIPAL TAXATION AND SHALL NOT BE TAXABLE FOR LOCAL SCHOOL PURPOSES.
10 The provisions herein, relating to the assessment and exemption of prop-
11 erty purchased with eligible funds apply and shall be enforced in each
12 municipal corporation authorized to levy taxes.
13 S 2. Subdivision 2 of section 458 of the real property tax law, as
14 amended by chapter 63 of the laws of 1976, is amended to read as
15 follows:
16 2. Real property purchased with moneys collected by popular
17 subscription in partial recognition of extraordinary services rendered
18 by any honorably discharged veteran of world war one, world war two, or
19 of the hostilities which commenced June twenty-seventh, nineteen hundred
20 fifty, who sustained permanent disability while on military duty, either
21 total or partial, and owned by the person who sustained such injuries,
22 or by his or her spouse or unremarried surviving spouse, or dependent
23 father or mother, is subject to taxation as herein provided. Such prop-
24 erty shall be assessed in the same manner as other real property in the
25 tax district. At the meeting of the assessors to hear complaints
26 concerning the assessments, a verified application for the exemption of
27 such real property from taxation may be presented to them by or on
28 behalf of the owner thereof, which application must show the facts on
29 which the exemption is claimed, including the amount of moneys so raised
30 and used in or toward the purchase of such property. No exemption on
31 account of any such gift shall be allowed in excess of five thousand
32 dollars; PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE MILLION
33 OR MORE, NO EXEMPTION ON ACCOUNT OF ANY GIFT SHALL BE ALLOWED IN EXCESS
34 OF TWO THOUSAND DOLLARS. The application for exemption shall be
35 presented and action thereon taken in the manner provided by subdivision
36 one of this section. If no application for exemption be granted, the
37 property shall be subject to taxation for all purposes. The provisions
38 herein, relating to the assessment and exemption of property purchased
39 with moneys raised by popular subscription, apply and shall be enforced
40 in each municipal corporation authorized to levy taxes.
41 S 3. Paragraph (a) of subdivision 1 of section 458-a of the real
42 property tax law, as amended by chapter 179 of the laws of 2006, is
43 amended to read as follows:
44 (a) "Period of war" means the Spanish-American war; the Mexican border
45 period; World War I; World War II; the hostilities, known as the Korean
46 war, which commenced June twenty-seventh, nineteen hundred fifty and
47 terminated on January thirty-first, nineteen hundred fifty-five; the
48 hostilities, known as the Vietnam war, which commenced February twenty-
49 eighth, nineteen hundred sixty-one and terminated on May seventh, nine-
50 teen hundred seventy-five; [and] the hostilities, known as the Persian
51 Gulf conflict, which commenced August second, nineteen hundred ninety;
52 IN ANY CITY WITH A POPULATION OF ONE MILLION OR MORE, THE HOSTILITIES,
53 KNOWN AS THE IRAQ WAR, WHICH COMMENCED MARCH, TWO THOUSAND THREE; AND IN
54 ANY CITY WITH A POPULATION OF ONE MILLION OR MORE, THE HOSTILITIES,
55 KNOWN AS THE AFGHANISTAN WAR, WHICH COMMENCED OCTOBER SEVENTH, TWO THOU-
56 SAND ONE.
A. 9377--A 3
1 S 4. Subdivision 2 of section 458-a of the real property tax law, as
2 added by chapter 525 of the laws of 1984, paragraph (a) as amended by
3 chapter 899 of the laws of 1985, paragraph (b) as amended by chapter 473
4 of the laws of 2004, paragraph (c) as amended by chapter 100 of the laws
5 of 1988, subparagraph (ii) of paragraph (d) as amended by chapter 256 of
6 the laws of 2005 and as further amended by subdivision (b) of section 1
7 of part W of chapter 56 of the laws of 2010, is amended to read as
8 follows:
9 2. (a) Qualifying residential real property shall be exempt from taxa-
10 tion to the extent of fifteen percent of the assessed value of such
11 property; provided, however, that such exemption shall not exceed twelve
12 thousand dollars or the product of twelve thousand dollars multiplied by
13 the latest state equalization rate for the assessing unit, or in the
14 case of a special assessing unit, the latest class ratio, whichever is
15 less; PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE MILLION OR
16 MORE, QUALIFYING RESIDENTIAL REAL PROPERTY SHALL BE EXEMPT FROM TAXATION
17 TO THE EXTENT OF SIX PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY;
18 PROVIDED, FURTHER, THAT SUCH EXEMPTION SHALL NOT EXCEED FOUR THOUSAND
19 EIGHT HUNDRED DOLLARS OR THE PRODUCT OF FOUR THOUSAND EIGHT HUNDRED
20 DOLLARS MULTIPLIED BY THE LATEST CLASS RATIO, WHICHEVER IS LESS.
21 (b) In addition to the exemption provided by paragraph (a) of this
22 subdivision, where the veteran served in a combat theatre or combat zone
23 of operations, as documented by the award of a United States campaign
24 ribbon or service medal, or the armed forces expeditionary medal, navy
25 expeditionary medal, marine corps expeditionary medal, or global war on
26 terrorism expeditionary medal, qualifying residential real property also
27 shall be exempt from taxation to the extent of ten percent of the
28 assessed value of such property; provided, however, that such exemption
29 shall not exceed eight thousand dollars or the product of eight thousand
30 dollars multiplied by the latest state equalization rate for the assess-
31 ing unit, or in the case of a special assessing unit, the class ratio,
32 whichever is less; PROVIDED FURTHER, THAT, IN ANY CITY WITH A POPULATION
33 OF ONE MILLION OR MORE, WHERE THE VETERAN SERVED IN A COMBAT THEATRE OR
34 COMBAT ZONE OF OPERATIONS, AS DOCUMENTED BY THE AWARD OF A UNITED STATES
35 CAMPAIGN RIBBON OR SERVICE MEDAL, OR THE ARMED FORCES EXPEDITIONARY
36 MEDAL, NAVY EXPEDITIONARY MEDAL, MARINE CORPS EXPEDITIONARY MEDAL, OR
37 GLOBAL WAR ON TERRORISM EXPEDITIONARY MEDAL, QUALIFYING RESIDENTIAL REAL
38 PROPERTY ALSO SHALL BE EXEMPT FROM TAXATION TO THE EXTENT OF FOUR
39 PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY; PROVIDED FURTHER, THAT
40 SUCH EXEMPTION SHALL NOT EXCEED THREE THOUSAND TWO HUNDRED DOLLARS OR
41 THE PRODUCT OF THREE THOUSAND TWO HUNDRED DOLLARS MULTIPLIED BY THE
42 CLASS RATIO, WHICHEVER IS LESS.
43 (c) In addition to the exemptions provided by paragraphs (a) and (b)
44 of this subdivision, where the veteran received a compensation rating
45 from the United States veteran's administration or from the United
46 States department of defense because of a service connected disability,
47 qualifying residential real property shall be exempt from taxation to
48 the extent of the product of the assessed value of such property multi-
49 plied by fifty percent of the veteran's disability rating; provided,
50 however, that such exemption shall not exceed forty thousand dollars or
51 the product of forty thousand dollars multiplied by the latest state
52 equalization rate for the assessing unit, or in the case of a special
53 assessing unit, the latest class ratio, whichever is less. For purposes
54 of this paragraph, where a person who served in the active military,
55 naval or air service during a period of war died in service of a service
56 connected disability, such person shall be deemed to have been assigned
A. 9377--A 4
1 a compensation rating of one hundred percent; PROVIDED, HOWEVER, IN ANY
2 CITY WITH A POPULATION OF ONE MILLION OR MORE, IN ADDITION TO THE
3 EXEMPTIONS PROVIDED BY PARAGRAPHS (A) AND (B) OF THIS SUBDIVISION, WHERE
4 THE VETERAN RECEIVED A COMPENSATION RATING FROM THE UNITED STATES VETER-
5 AN'S ADMINISTRATION OR FROM THE UNITED STATES DEPARTMENT OF DEFENSE
6 BECAUSE OF A SERVICE CONNECTED DISABILITY, QUALIFYING RESIDENTIAL REAL
7 PROPERTY SHALL BE EXEMPT FROM TAXATION TO THE EXTENT OF THE PRODUCT OF
8 THE ASSESSED VALUE OF SUCH PROPERTY MULTIPLIED BY TWENTY PERCENT OF THE
9 VETERAN'S DISABILITY RATING; PROVIDED FURTHER, THAT SUCH EXEMPTION SHALL
10 NOT EXCEED SIXTEEN THOUSAND DOLLARS OR THE PRODUCT OF SIXTEEN THOUSAND
11 DOLLARS MULTIPLIED BY THE LATEST CLASS RATIO, WHICHEVER IS LESS.
12 (d) Limitations. (i) The exemption from taxation provided by this
13 subdivision shall be applicable to county, city, town and village taxa-
14 tion, but shall not be applicable to taxes levied for school purposes;
15 PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE MILLION OR MORE,
16 THE EXEMPTION FROM TAXATION PROVIDED BY THIS SUBDIVISION SHALL BE APPLI-
17 CABLE TO CITY TAXES AND TAXES LEVIED FOR LOCAL SCHOOL PURPOSES.
18 (ii) Each county, city, town or village may adopt a local law to
19 reduce the maximum exemption allowable in paragraphs (a), (b) and (c) of
20 this subdivision to nine thousand dollars, six thousand dollars and
21 thirty thousand dollars, respectively, or six thousand dollars, four
22 thousand dollars and twenty thousand dollars, respectively. Each county,
23 city, town, or village is also authorized to adopt a local law to
24 increase the maximum exemption allowable in paragraphs (a), (b) and (c)
25 of this subdivision to fifteen thousand dollars, ten thousand dollars
26 and fifty thousand dollars, respectively; eighteen thousand dollars,
27 twelve thousand dollars and sixty thousand dollars, respectively; twen-
28 ty-one thousand dollars, fourteen thousand dollars, and seventy thousand
29 dollars, respectively; twenty-four thousand dollars, sixteen thousand
30 dollars, and eighty thousand dollars, respectively; twenty-seven thou-
31 sand dollars, eighteen thousand dollars, and ninety thousand dollars,
32 respectively; thirty thousand dollars, twenty thousand dollars, and one
33 hundred thousand dollars, respectively; thirty-three thousand dollars,
34 twenty-two thousand dollars, and one hundred ten thousand dollars,
35 respectively; thirty-six thousand dollars, twenty-four thousand dollars,
36 and one hundred twenty thousand dollars, respectively. In addition, a
37 county, city, town or village which is a "high-appreciation munici-
38 pality" as defined in this subparagraph is authorized to adopt a local
39 law to increase the maximum exemption allowable in paragraphs (a), (b)
40 and (c) of this subdivision to thirty-nine thousand dollars, twenty-six
41 thousand dollars, and one hundred thirty thousand dollars, respectively;
42 forty-two thousand dollars, twenty-eight thousand dollars, and one
43 hundred forty thousand dollars, respectively; forty-five thousand
44 dollars, thirty thousand dollars and one hundred fifty thousand dollars,
45 respectively; forty-eight thousand dollars, thirty-two thousand dollars
46 and one hundred sixty thousand dollars, respectively; fifty-one thousand
47 dollars, thirty-four thousand dollars and one hundred seventy thousand
48 dollars, respectively; fifty-four thousand dollars, thirty-six thousand
49 dollars and one hundred eighty thousand dollars, respectively; PROVIDED,
50 HOWEVER, A HIGH APPRECIATION MUNICIPALITY THAT IS A SPECIAL ASSESSING
51 UNIT THAT IS A CITY WITH A POPULATION OF ONE MILLION OR MORE, IS AUTHOR-
52 IZED TO ADOPT A LOCAL LAW TO INCREASE THE MAXIMUM EXEMPTION ALLOWABLE IN
53 PARAGRAPHS (A), (B) AND (C) OF THIS SUBDIVISION TO FIFTEEN THOUSAND SIX
54 HUNDRED DOLLARS, TEN THOUSAND FOUR HUNDRED DOLLARS, AND FIFTY-TWO THOU-
55 SAND DOLLARS, RESPECTIVELY; SIXTEEN THOUSAND EIGHT HUNDRED DOLLARS,
56 ELEVEN THOUSAND TWO HUNDRED DOLLARS, AND FIFTY-SIX THOUSAND DOLLARS,
A. 9377--A 5
1 RESPECTIVELY; EIGHTEEN THOUSAND DOLLARS, TWELVE THOUSAND DOLLARS, AND
2 SIXTY THOUSAND DOLLARS, RESPECTIVELY; NINETEEN THOUSAND TWO HUNDRED
3 DOLLARS, TWELVE THOUSAND EIGHT HUNDRED DOLLARS, AND SIXTY-FOUR THOUSAND
4 DOLLARS, RESPECTIVELY; TWENTY THOUSAND FOUR HUNDRED DOLLARS, THIRTEEN
5 THOUSAND SIX HUNDRED DOLLARS, AND SIXTY-EIGHT THOUSAND DOLLARS, RESPEC-
6 TIVELY; TWENTY-ONE THOUSAND SIX HUNDRED DOLLARS, FOURTEEN THOUSAND FOUR
7 HUNDRED DOLLARS, AND SEVENTY-TWO THOUSAND DOLLARS, RESPECTIVELY. For
8 purposes of this subparagraph, a "high-appreciation municipality" means:
9 (A) a special assessing unit that is a city, (B) a county for which the
10 commissioner has established a sales price differential factor for
11 purposes of the STAR exemption authorized by section four hundred twen-
12 ty-five of this title in three consecutive years, and (C) a city, town
13 or village which is wholly or partly located within such a county.
14 S 5. An exemption granted pursuant to section 458 or 458-a of the real
15 property tax law that precedes the effective date of this act shall be
16 calculated on subsequent assessment rolls as if the original exemption
17 had been granted pursuant to the provisions of such section, as amended
18 by this act.
19 S 6. This act shall take effect immediately and apply to assessment
20 rolls based upon the taxable status date occurring on or after the fifth
21 day of January next succeeding the date on which it shall have become a
22 law.
