Bill Text: NY S01269 | 2017-2018 | General Assembly | Introduced

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Bill Title: Provides that such exemption shall be effective retroactively to the prior fiscal year, but not beyond one year; also provides that if such exemption is granted it shall be prorated to the date upon which the veteran filed the application.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2018-01-03 - REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS [S01269 Detail]

Download: New_York-2017-S01269-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          1269
                               2017-2018 Regular Sessions
                    IN SENATE
                                     January 9, 2017
                                       ___________
        Introduced  by  Sen.  AVELLA -- 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 certain veter-
          ans' exemptions
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1. Paragraph (a) of subdivision 1, and subdivisions 3 and 3-a
     2  of section 458-a of the real property tax law, paragraph (a) of subdivi-
     3  sion 1 as amended by chapter 179 of the laws of 2006, subdivision  3  as
     4  amended  by  chapter  646  of the laws of 2004 and as further amended by
     5  subdivision (b) of section 1 of part W of chapter  56  of  the  laws  of
     6  2010,  subdivision  3-a as added by chapter 531 of the laws of 2006, are
     7  amended to read as follows:
     8    (a) "Period of war" means the Spanish-American war; the Mexican border
     9  period; World War I; World War II; the hostilities, known as the  Korean
    10  war,  which  commenced  June  twenty-seventh, nineteen hundred fifty and
    11  terminated on January thirty-first,  nineteen  hundred  fifty-five;  the
    12  hostilities,  known as the Vietnam war, which commenced February twenty-
    13  eighth, nineteen hundred sixty-one and terminated on May seventh,  nine-
    14  teen  hundred  seventy-five; [and] the hostilities, known as the Persian
    15  Gulf  conflict,  which  commenced  August   second,   nineteen   hundred
    16  ninety[.]; the hostilities participated in by the military forces of the
    17  United  States  in  the Global War on Terrorism from September eleventh,
    18  two thousand one through the end of such hostilities;  and  the  hostil-
    19  ities  participated  in  by  the military forces of the United States in
    20  NATO related combat theaters in Somalia from  August,  nineteen  hundred
    21  ninety-two through March, nineteen hundred ninety-four, Bosnia in Decem-
    22  ber,  nineteen  hundred  ninety-five through November, two thousand four
    23  and Kosovo in April, nineteen hundred ninety-nine through June, nineteen
    24  hundred ninety-nine.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00802-01-7
        S. 1269                             2
     1    3. Application for exemption must be made by the owner, or all of  the
     2  owners,  of  the  property on a form prescribed by the commissioner. The
     3  owner or owners shall file the completed form in the  assessor's  office
     4  on  or  before  the  appropriate taxable status date; provided, however,
     5  that such exemption shall be effective retroactively to the prior fiscal
     6  year,  but  not  beyond  one  year; and, provided, further, that if such
     7  exemption is granted it shall be prorated to the  date  upon  which  the
     8  veteran  filed  the  application.   The exemption shall continue in full
     9  force and effect for all appropriate subsequent tax years and the  owner
    10  or  owners  of  the  property shall not be required to refile each year.
    11  Applicants shall be required to refile  on  or  before  the  appropriate
    12  taxable status date if the percentage of disability percentage increases
    13  or  decreases  or may refile if other changes have occurred which affect
    14  qualification for an increased or decreased  amount  of  exemption.  Any
    15  applicant  convicted of making any willful false statement in the appli-
    16  cation for such exemption shall be subject to the  penalties  prescribed
    17  in the penal law.
    18    3-a.  Notwithstanding  the  provisions  of  this  section or any other
    19  provision of law, in a city having a population of one million or  more,
    20  applications for the exemption authorized pursuant to this section shall
    21  be  considered timely filed if they are filed on or before the fifteenth
    22  day of March of the  appropriate  year;  provided,  however,  that  such
    23  exemption shall be effective retroactively to the prior fiscal year, but
    24  not  beyond  one year; and, provided, further, that if such exemption is
    25  granted it shall be prorated to the date upon which  the  veteran  filed
    26  the application.
    27    § 2. This act shall take effect immediately.