Bill Text: NY S02253 | 2015-2016 | General Assembly | Introduced

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Bill Title: Grants a full real property tax exemption for the primary residence of a seriously disabled member of the armed forces of the United States.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2016-01-06 - REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS [S02253 Detail]

Download: New_York-2015-S02253-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2253
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                   January 22, 2015
                                      ___________
       Introduced  by  Sen.  LARKIN -- 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  granting  a
         real property tax exemption to disabled 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. Subdivision 3 of section 458 of the real property tax  law,
    2  as  amended  by  chapter  46  of the laws of 2006, is amended to read as
    3  follows:
    4    3. In addition to any exemption from taxation on real  property  which
    5  may  be  allowed  to veterans pursuant to the provisions of subdivisions
    6  one and two of this section, the  primary  residence  of  any  seriously
    7  disabled  veteran OR MEMBER OF THE ARMED FORCES OF THE UNITED STATES, AS
    8  DEFINED IN SECTION THIRTEEN-A OF THE GENERAL  CONSTRUCTION  LAW  who  is
    9  eligible  for pecuniary assistance from the United States government, or
   10  who has received pecuniary assistance from the United States  government
   11  and  has  applied such assistance toward the acquisition or modification
   12  of a suitable housing unit with special fixtures or  movable  facilities
   13  made  necessary  by the nature of the veteran's OR ARMED FORCES MEMBER'S
   14  disability, and the necessary land therefor, shall be fully exempt  from
   15  taxation  and  special  district  charges and assessments and special ad
   16  valorem levies. The same exemption shall also be allowed on such a hous-
   17  ing unit owned by the unremarried surviving spouse of such  veteran,  or
   18  by  such  veteran OR ARMED FORCES MEMBER and spouse while occupying such
   19  premises as a residence. The unremarried surviving spouse of such veter-
   20  an may transfer the exemption to any new housing unit to be used as  his
   21  or  her  primary  residence.  If  an  exemption has already been granted
   22  pursuant to the provisions of subdivisions one and two of this  section,
   23  application  for  a further exemption as herein provided may be made and
   24  action taken thereon in the same manner as set forth in subdivision  one
   25  of this section.
   26    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04724-01-5