Bill Text: NY A10279 | 2023-2024 | General Assembly | Amended

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Bill Title: Establishes a real property tax exemption for the primary residences of widows and widowers of police officers killed in the line of duty.

Spectrum: Moderate Partisan Bill (Democrat 7-1)

Status: (Introduced) 2024-06-07 - reported referred to rules [A10279 Detail]

Download: New_York-2023-A10279-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                        10279--A

                   IN ASSEMBLY

                                      May 16, 2024
                                       ___________

        Introduced  by  COMMITTEE  ON RULES -- (at request of M. of A. Williams,
          K. Brown, Berger, Eichenstein)  --  read  once  and  referred  to  the
          Committee  on  Real  Property Taxation -- reported and referred to the
          Committee on Ways and Means --  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
          real property tax exemption for widows and widowers of police officers
          killed in the line of duty

          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 471 to read as follows:
     3    §  471.  Widows  and widowers of police officers killed in the line of
     4  duty. 1. After the local legislative body of a county,  city,  town,  or
     5  village  passes  a  local law, or a school district passes a resolution,
     6  notwithstanding any other provision of law, real  property  owned  by  a
     7  widow  or  widower  of  a police officer killed in the line of duty, and
     8  constituting the primary residence of such widow  or  widower  shall  be
     9  exempt  from  taxation to the extent of fifty per centum of the assessed
    10  valuation thereof. Within such local law or resolution, the local legis-
    11  lative body or school district may reduce the  percentage  of  exemption
    12  authorized pursuant to this section.
    13    2.  As  used in this section, the term "police officer" shall have the
    14  same meaning as defined in section 1.20 of the criminal procedure law.
    15    3. Notwithstanding any other provision of law  to  the  contrary,  the
    16  provisions  of  this  section  shall  apply to any real property held in
    17  trust solely for the benefit of a person or persons who would  otherwise
    18  be  eligible  for a real property tax exemption, pursuant to subdivision
    19  one of this section, were such person or persons the owner or owners  of
    20  such real property.
    21    4. (a) For the purposes of this section, title to that portion of real
    22  property  owned  by  a  cooperative  apartment  corporation  in  which a
    23  tenant-stockholder of such corporation resides and which is  represented
    24  by  their  share or shares of stock in such corporation as determined by

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15671-02-4
        A. 10279--A                         2

     1  its or their proportional relationship to the total outstanding stock of
     2  the corporation, including that  owned  by  the  corporation,  shall  be
     3  deemed to be vested in such tenant-stockholder.
     4    (b)  Provided  that all other eligibility criteria of this section are
     5  met, that proportion of the assessment of such real property owned by  a
     6  cooperative apartment corporation determined by the relationship of such
     7  real  property  vested  in such tenant-stockholder to such real property
     8  owned by such cooperative apartment corporation in  which  such  tenant-
     9  stockholder resides shall be subject to exemption from taxation pursuant
    10  to  this  section  and any exemption so granted shall be credited by the
    11  appropriate taxing authority against the assessed valuation of such real
    12  property; the reduction in real property taxes realized thereby shall be
    13  credited by the cooperative apartment corporation against the amount  of
    14  such  taxes otherwise payable by or chargeable to such tenant-stockhold-
    15  er.
    16    (c) Notwithstanding paragraph (b) of this subdivision, a tenant-stock-
    17  holder who resides in a dwelling that is subject to  the  provisions  of
    18  either  article two, four, five or eleven of the private housing finance
    19  law shall not be eligible for an exemption pursuant to this section.
    20    (d) Notwithstanding paragraph (b) of this subdivision,  real  property
    21  owned by a cooperative apartment corporation may be exempt from taxation
    22  pursuant  to  this section by a municipality in which such real property
    23  is located only if the governing body of such municipality, after public
    24  hearing, adopts a local law, ordinance or resolution providing therefor.
    25    5. The commissioner shall develop, in consultation  with  the  commis-
    26  sioner  of the division of criminal justice services, a listing of docu-
    27  ments to be used to  establish  eligibility  under  this  section.  Such
    28  information  shall  be  made available to each city, village, town, part
    29  town, special district and county  assessor's  office.  The  listing  of
    30  acceptable  records  shall be made available on the internet websites of
    31  the division of criminal justice services and the office of real proper-
    32  ty tax services.
    33    § 2. This act shall take effect on the first of January next  succeed-
    34  ing  the  date  on  which  it shall have become a law and shall apply to
    35  taxable status dates occurring on or after such date.