Bill Text: NY S02407 | 2017-2018 | General Assembly | Introduced

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Bill Title: Authorizes municipalities to offer a real property tax exemption for property owned by certain persons performing active duty in a combat zone in an amount equal to ten percent of the assessed value of the real property.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-01-03 - REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS [S02407 Detail]

Download: New_York-2017-S02407-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          2407
                               2017-2018 Regular Sessions
                    IN SENATE
                                    January 13, 2017
                                       ___________
        Introduced  by  Sen.  GOLDEN -- 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 a real proper-
          ty tax exemption for property  owned  by  certain  persons  performing
          active duty in a combat zone
          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.  Active  duty  service in a combat zone.  1. For purposes of
     4  this section, the following terms shall have the following meanings:
     5    (a) "active service in the armed forces of the  United  States"  shall
     6  mean  active duty (other than for training) in the army, navy (including
     7  the marine corps), air force or coast guard  of  the  United  States  as
     8  defined in title ten of the United States code.
     9    (b)  "combat  zone"  shall mean an area designated by the president of
    10  the United States by executive order as a "combat zone".
    11    (c) "qualifying real property" shall mean  residential  real  property
    12  owned  by  a  person who performed active service in the armed forces of
    13  the United States in a combat zone during the taxable year.
    14    2. After a public hearing, a county, city, town or village may adopt a
    15  local law providing for an exemption pursuant to the provisions of  this
    16  section.  Such local law may provide that qualifying real property owned
    17  by  a  person  who  at any time during the taxable year performed active
    18  service in the armed forces of the United States in a combat zone  shall
    19  be  exempt  from  taxation  in  an  amount  equal  to ten percent of the
    20  assessed value of such qualifying real property.
    21    3. (a) The authority granted in subdivision two of this section  shall
    22  not  be  construed  to  permit a county, city, town or village to exempt
    23  qualifying real property from taxes levied for school purposes.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00458-01-7
        S. 2407                             2
     1    (b) The provisions of this section shall only apply to qualifying real
     2  property which is the primary residence of the applicant, provided that,
     3  in the event any portion of such real property is not  used  exclusively
     4  for  the  applicant's  or  his  or  her spouse's primary residence, such
     5  portion shall not be subject to the exemption granted by this section.
     6    4.  An  exemption  shall be granted pursuant to this section only upon
     7  application by the owner of the property on a form and in such a  manner
     8  as  shall be prescribed by the commissioner. The applicant shall furnish
     9  such information as the commissioner shall require.
    10    § 2. This act shall take effect immediately and shall  apply  to  real
    11  property having a taxable status date on or after such effective date.