Bill Text: NY S00713 | 2019-2020 | General Assembly | Introduced

---

Bill Title: Authorizes a real property tax exemption for certain eligible reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such eligible reservists to be his or her primary residence; such reservist must have retained his or her active duty status for at least 90 consecutive days to claim such tax exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS [S00713 Detail]

Download: New_York-2019-S00713-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________
                                           713
                               2019-2020 Regular Sessions
                    IN SENATE
                                       (Prefiled)
                                     January 9, 2019
                                       ___________
        Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Veterans, Homeland Securi-
          ty and Military Affairs
        AN ACT to amend the real property tax law, in relation to tax exemptions
          for certain eligible reservists
          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. Exemption for certain reservists. 1.  For  purposes  of  this
     4  section,  "eligible  reservist" means a member of a reserve component of
     5  the armed forces of the United States ordered  to  active  duty  by  the
     6  president of the United States.
     7    2.  Real  property  owned by an eligible reservist or such reservist's
     8  spouse shall be exempt from taxation of such property for city, village,
     9  town, part town, special  district  or  county  purposes,  exclusive  of
    10  special  assessments,  provided  that  the  governing  body  of  a city,
    11  village, town or county, after a public hearing,  adopts  a  local  law,
    12  ordinance or resolution providing therefor.
    13    3.  Such  exemption  shall  not be granted to an eligible reservist or
    14  such reservist's spouse residing in such county unless:
    15    (a) the property is the primary residence of the applicant;
    16    (b)  the  property  is  used  exclusively  for  residential  purposes;
    17  provided, however, that in the event any portion of such property is not
    18  used  exclusively  for  the  applicant's residence but is used for other
    19  purposes, such portion shall be subject to taxation  and  the  remaining
    20  portion  only  shall  be  entitled  to  the  exemption  provided by this
    21  section; and
    22    (c) the eligible reservist retained his or her active duty status  for
    23  at least ninety consecutive days within the immediately preceding calen-
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02740-01-9
        S. 713                              2
     1  dar year in which he or she is requesting the exemption as authorized by
     2  this section.
     3    4. Any eligible reservist shall be granted the exemption as authorized
     4  by  this section for the period of his or her active duty status as long
     5  as his or her primary residence is located within  a  village,  town  or
     6  county  in  which  the  governing  body of such village, town or county,
     7  after a public hearing, adopts a  local  law,  ordinance  or  resolution
     8  providing for such exemption.
     9    5.  Application for such exemption shall be filed with the assessor or
    10  other agency, department or office designated by the municipality offer-
    11  ing such exemption on or before the taxable status date  on  a  form  as
    12  prescribed by the commissioner.
    13    6.  No  applicant  who  is an eligible reservist who by reason of such
    14  status is receiving any benefit under the provisions of this article  on
    15  the  effective  date of this section shall suffer any diminution of such
    16  benefit because of the provisions of this section.
    17    § 2. This act shall  take  effect  immediately,  and  shall  apply  to
    18  assessment rolls prepared on the basis of taxable status dates occurring
    19  on or after January 1, 2021.