Bill Text: NY S02587 | 2019-2020 | General Assembly | Introduced
Bill Title: Provides for the application of the veterans' real property tax exemptions in cities having a population of one million or more.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-01-08 - REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS [S02587 Detail]
Download: New_York-2019-S02587-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 2587 2019-2020 Regular Sessions IN SENATE January 28, 2019 ___________ Introduced by Sen. LANZA -- 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 real property tax exemptions for property in cities having a population of one million or more and owned by certain veterans or their family members The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph 2 of subdivision 1 of section 458 of the real 2 property tax law, as amended by chapter 425 of the laws of 2014, is 3 amended to read as follows: 4 (2) Except as provided in subdivision five of this section, no such 5 exemption on account of eligible funds paid on account of military or 6 naval services rendered by an individual shall be allowed in excess of 7 seven thousand five hundred dollars; provided, however, in a city with a 8 population of one million or more, an exemption on account of eligible 9 funds paid on account of military or naval services rendered by an indi- 10 vidual shall equal forty percent of eligible funds, but in no case shall 11 such exemption be allowed in excess of two thousand dollars. For the 12 purposes of this subdivision any established exemption, or newly claimed 13 exemption, or an aggregate thereof, as the case may be, in excess of any 14 multiple of fifty dollars shall be regarded as being the nearest multi- 15 ple of fifty dollars and allowed in such amount. If the amount of such 16 exemption has no nearest multiple of fifty dollars, it shall be regarded 17 as being the next higher multiple of fifty dollars and allowed in such 18 amount. The mingling of such eligible funds with other funds or their 19 retention by the United States for insurance premiums shall not bar the 20 granting of a claim for such exemption. 21 § 2. Subdivision 2 of section 458 of the real property tax law, as 22 amended by chapter 63 of the laws of 1976, is amended to read as 23 follows: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07349-01-9S. 2587 2 1 2. Real property purchased with moneys collected by popular 2 subscription in partial recognition of extraordinary services rendered 3 by any honorably discharged veteran of world war one, world war two, or 4 of the hostilities which commenced June twenty-seventh, nineteen hundred 5 fifty, who sustained permanent disability while on military duty, either 6 total or partial, and owned by the person who sustained such injuries, 7 or by his or her spouse or unremarried surviving spouse, or dependent 8 father or mother, is subject to taxation as herein provided. Such prop- 9 erty shall be assessed in the same manner as other real property in the 10 tax district. At the meeting of the assessors to hear complaints 11 concerning the assessments, a verified application for the exemption of 12 such real property from taxation may be presented to them by or on 13 behalf of the owner thereof, which application must show the facts on 14 which the exemption is claimed, including the amount of moneys so raised 15 and used in or toward the purchase of such property. No exemption on 16 account of any such gift shall be allowed in excess of five thousand 17 dollars; provided, however, in any city with a population of one million 18 or more, no exemption on account of any gift shall be allowed in excess 19 of two thousand dollars. The application for exemption shall be 20 presented and action thereon taken in the manner provided by subdivision 21 one of this section. If no application for exemption be granted, the 22 property shall be subject to taxation for all purposes. The provisions 23 herein, relating to the assessment and exemption of property purchased 24 with moneys raised by popular subscription, apply and shall be enforced 25 in each municipal corporation authorized to levy taxes. 26 § 3. Paragraph (a) of subdivision 1 of section 458-a of the real 27 property tax law, as amended by chapter 179 of the laws of 2006, is 28 amended to read as follows: 29 (a) "Period of war" means the Spanish-American war; the Mexican border 30 period; World War I; World War II; the hostilities, known as the Korean 31 war, which commenced June twenty-seventh, nineteen hundred fifty and 32 terminated on January thirty-first, nineteen hundred fifty-five; the 33 hostilities, known as the Vietnam war, which commenced February twenty- 34 eighth, nineteen hundred sixty-one and terminated on May seventh, nine- 35 teen hundred seventy-five; [and] the hostilities, known as the Persian 36 Gulf conflict, which commenced August second, nineteen hundred ninety; 37 in any city with a population of one million or more, the hostilities, 38 known as the Iraq war, which commenced March, two thousand three; and in 39 any city with a population of one million or more, the hostilities, 40 known as the Afghanistan war, which commenced October seventh, two thou- 41 sand one. 42 § 4. Subdivision 2 of section 458-a of the real property tax law, as 43 added by chapter 525 of the laws of 1984, paragraph (a) as amended by 44 chapter 899 of the laws of 1985, paragraph (b) as amended by chapter 473 45 of the laws of 2004, paragraph (c) as amended by chapter 100 of the laws 46 of 1988, subparagraph (i) of paragraph (d) as amended by chapter 332 of 47 the laws of 2016 and subparagraph (ii) of paragraph (d) as amended by 48 chapter 381 of the laws of 2015, is amended to read as follows: 49 2. (a) Qualifying residential real property shall be exempt from taxa- 50 tion to the extent of fifteen percent of the assessed value of such 51 property; provided, however, that such exemption shall not exceed twelve 52 thousand dollars or the product of twelve thousand dollars multiplied by 53 the latest state equalization rate for the assessing unit, or in the 54 case of a special assessing unit, the latest class ratio, whichever is 55 less; provided, however, in any city with a population of one million or 56 more, qualifying residential real property shall be exempt from taxationS. 2587 3 1 to the extent of six percent of the assessed value of such property; 2 provided, further, that such exemption shall not exceed four thousand 3 eight hundred dollars or the product of four thousand eight hundred 4 dollars multiplied by the latest class ratio, whichever is less. 5 (b) In addition to the exemption provided by paragraph (a) of this 6 subdivision, where the veteran served in a combat theatre or combat zone 7 of operations, as documented by the award of a United States campaign 8 ribbon or service medal, or the armed forces expeditionary medal, navy 9 expeditionary medal, marine corps expeditionary medal, or global war on 10 terrorism expeditionary medal, qualifying residential real property also 11 shall be exempt from taxation to the extent of ten percent of the 12 assessed value of such property; provided, however, that such exemption 13 shall not exceed eight thousand dollars or the product of eight thousand 14 dollars multiplied by the latest state equalization rate for the assess- 15 ing unit, or in the case of a special assessing unit, the class ratio, 16 whichever is less; provided further, that, in any city with a population 17 of one million or more, where the veteran served in a combat theatre or 18 combat zone of operations, as documented by the award of a United States 19 campaign ribbon or service medal, or the armed forces expeditionary 20 medal, navy expeditionary medal, marine corps expeditionary medal, or 21 global war on terrorism expeditionary medal, qualifying residential real 22 property also shall be exempt from taxation to the extent of four 23 percent of the assessed value of such property; provided further, that 24 such exemption shall not exceed three thousand two hundred dollars or 25 the product of three thousand two hundred dollars multiplied by the 26 class ratio, whichever is less. 27 (c) In addition to the exemptions provided by paragraphs (a) and (b) 28 of this subdivision, where the veteran received a compensation rating 29 from the United States veteran's administration or from the United 30 States department of defense because of a service connected disability, 31 qualifying residential real property shall be exempt from taxation to 32 the extent of the product of the assessed value of such property multi- 33 plied by fifty percent of the veteran's disability rating; provided, 34 however, that such exemption shall not exceed forty thousand dollars or 35 the product of forty thousand dollars multiplied by the latest state 36 equalization rate for the assessing unit, or in the case of a special 37 assessing unit, the latest class ratio, whichever is less. For purposes 38 of this paragraph, where a person who served in the active military, 39 naval or air service during a period of war died in service of a service 40 connected disability, such person shall be deemed to have been assigned 41 a compensation rating of one hundred percent; provided, however, in any 42 city with a population of one million or more, in addition to the 43 exemptions provided by paragraphs (a) and (b) of this subdivision, where 44 the veteran received a compensation rating from the United States veter- 45 an's administration or from the United States department of defense 46 because of a service connected disability, qualifying residential real 47 property shall be exempt from taxation to the extent of the product of 48 the assessed value of such property multiplied by twenty percent of the 49 veteran's disability rating; provided further, that such exemption shall 50 not exceed sixteen thousand dollars or the product of sixteen thousand 51 dollars multiplied by the latest class ratio, whichever is less. 52 (d) Limitations. (i) The exemption from taxation provided by this 53 subdivision shall be applicable to county, city, town, village and 54 school district taxation if the governing body of the school district in 55 which the property is located, or in the case of a city with a popu- 56 lation of one million or more, the local legislative body, after publicS. 2587 4 1 hearings, adopts a resolution, or in the case of a city with a popu- 2 lation of one million or more, a local law, providing such exemption, 3 the procedure for such hearing and resolution or local law shall be 4 conducted separately from the procedure for any hearing and local law or 5 resolution conducted pursuant to subparagraph (ii) of this paragraph, 6 paragraph (b) of subdivision four, paragraph (d) of subdivision six and 7 paragraph (b) of subdivision seven of this section; provided, however, 8 that in any city with a population of one million or more, the exemption 9 from taxation provided by this subdivision shall be applicable to city 10 taxes and taxes levied for local school purposes. 11 (ii) Each county, city, town, village or school district may adopt a 12 local law to reduce the maximum exemption allowable in paragraphs (a), 13 (b) and (c) of this subdivision to nine thousand dollars, six thousand 14 dollars and thirty thousand dollars, respectively, or six thousand 15 dollars, four thousand dollars and twenty thousand dollars, respective- 16 ly. Each county, city, town, village or school district is also author- 17 ized to adopt a local law to increase the maximum exemption allowable in 18 paragraphs (a), (b) and (c) of this subdivision to fifteen thousand 19 dollars, ten thousand dollars and fifty thousand dollars, respectively; 20 eighteen thousand dollars, twelve thousand dollars and sixty thousand 21 dollars, respectively; twenty-one thousand dollars, fourteen thousand 22 dollars, and seventy thousand dollars, respectively; twenty-four thou- 23 sand dollars, sixteen thousand dollars, and eighty thousand dollars, 24 respectively; twenty-seven thousand dollars, eighteen thousand dollars, 25 and ninety thousand dollars, respectively; thirty thousand dollars, 26 twenty thousand dollars, and one hundred thousand dollars, respectively; 27 thirty-three thousand dollars, twenty-two thousand dollars, and one 28 hundred ten thousand dollars, respectively; thirty-six thousand dollars, 29 twenty-four thousand dollars, and one hundred twenty thousand dollars, 30 respectively; thirty-nine thousand dollars, twenty-six thousand dollars, 31 and one hundred thirty thousand dollars, respectively; forty-two thou- 32 sand dollars, twenty-eight thousand dollars, and one hundred forty thou- 33 sand dollars, respectively; and forty-five thousand dollars, thirty 34 thousand dollars and one hundred fifty thousand dollars, respectively. 35 In addition, a county, city, town, village or school district which is a 36 "high-appreciation municipality" as defined in this subparagraph is 37 authorized to adopt a local law to increase the maximum exemption allow- 38 able in paragraphs (a), (b) and (c) of this subdivision to thirty-nine 39 thousand dollars, twenty-six thousand dollars, and one hundred thirty 40 thousand dollars, respectively; forty-two thousand dollars, twenty-eight 41 thousand dollars, and one hundred forty thousand dollars, respectively; 42 forty-five thousand dollars, thirty thousand dollars and one hundred 43 fifty thousand dollars, respectively; forty-eight thousand dollars, 44 thirty-two thousand dollars and one hundred sixty thousand dollars, 45 respectively; fifty-one thousand dollars, thirty-four thousand dollars 46 and one hundred seventy thousand dollars, respectively; fifty-four thou- 47 sand dollars, thirty-six thousand dollars and one hundred eighty thou- 48 sand dollars, respectively; fifty-seven thousand dollars, thirty-eight 49 thousand dollars and one hundred ninety thousand dollars, respectively; 50 sixty thousand dollars, forty thousand dollars and two hundred thousand 51 dollars, respectively; sixty-three thousand dollars, forty-two thousand 52 dollars and two hundred ten thousand dollars, respectively; sixty-six 53 thousand dollars, forty-four thousand dollars and two hundred twenty 54 thousand dollars, respectively; sixty-nine thousand dollars, forty-six 55 thousand dollars and two hundred thirty thousand dollars, respectively; 56 seventy-two thousand dollars, forty-eight thousand dollars and twoS. 2587 5 1 hundred forty thousand dollars, respectively; seventy-five thousand 2 dollars, fifty thousand dollars and two hundred fifty thousand dollars, 3 respectively; provided, however, a high-appreciation municipality that 4 is a special assessing unit that is a city with a population of one 5 million or more, is authorized to adopt a local law to increase the 6 maximum exemption allowable in paragraphs (a), (b) and (c) of this 7 subdivision to fifteen thousand six hundred dollars, ten thousand four 8 hundred dollars, and fifty-two thousand dollars, respectively; sixteen 9 thousand eight hundred dollars, eleven thousand two hundred dollars, and 10 fifty-six thousand dollars, respectively; eighteen thousand dollars, 11 twelve thousand dollars, and sixty thousand dollars, respectively; nine- 12 teen thousand two hundred dollars, twelve thousand eight hundred 13 dollars, and sixty-four thousand dollars, respectively; twenty thousand 14 four hundred dollars, thirteen thousand six hundred dollars, and sixty- 15 eight thousand dollars, respectively; twenty-one thousand six hundred 16 dollars, fourteen thousand four hundred dollars, and seventy-two thou- 17 sand dollars, respectively. For purposes of this subparagraph, a "high- 18 appreciation municipality" means: (A) a special assessing unit that is a 19 city, (B) a county for which the commissioner has established a sales 20 price differential factor for purposes of the STAR exemption authorized 21 by section four hundred twenty-five of this title in three consecutive 22 years, and (C) a city, town, village or school district which is wholly 23 or partly located within such a county. 24 § 5. An exemption granted pursuant to section 458 or 458-a of the real 25 property tax law that precedes the effective date of this act shall be 26 calculated on subsequent assessment rolls as if the original exemption 27 had been granted pursuant to the provisions of such section, as amended 28 by this act. 29 § 6. This act shall take effect immediately and apply to assessment 30 rolls based upon the taxable status date occurring on or after the fifth 31 day of January next succeeding the date on which it shall have become a 32 law.
