Bill Text: NY S02930 | 2019-2020 | General Assembly | Amended


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 to the extent of fifteen percent of the assessed value of the real property, but shall not exceed twelve thousand dollars.

Spectrum: Partisan Bill (Democrat 6-0)

Status: (Engrossed - Dead) 2020-02-26 - referred to veterans' affairs [S02930 Detail]

Download: New_York-2019-S02930-Amended.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                         2930--A
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 30, 2019
                                       ___________
        Introduced  by  Sen.  BROOKS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Veterans, Homeland Securi-
          ty and Military Affairs -- committee discharged, bill amended, ordered
          reprinted as amended and recommitted to said committee
        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. 1. As used in this section:
     4    (a)  "active  military service of the United States" and "in the armed
     5  forces of the United States" shall mean  full-time  duty  in  the  army,
     6  navy, marine corps, air force or coast guard of the United States.
     7    (b)  "combat  zone"  shall mean areas designated by an executive order
     8  from the President of the United States in which the United States armed
     9  forces are engaging or have engaged in combat.
    10    (c) "qualified owner" means an active military  service  member  whose
    11  military  duty station places his or her residence within the boundaries
    12  of New York state.
    13    (d) "qualified residential real property" means property  owned  by  a
    14  qualified  owner  which  is  used  exclusively for residential purposes;
    15  provided, however, that in the event that any portion of  such  property
    16  is  not used exclusively for residential purposes, but is used for other
    17  purposes, such portion shall be subject to taxation and only the remain-
    18  ing portion used exclusively for residential purposes shall  be  subject
    19  to the exemption provided by this section.
    20    (e)  "latest state equalization rate" means the latest final equaliza-
    21  tion rate established by the state board pursuant to article  twelve  of
    22  this chapter.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09224-02-9

        S. 2930--A                          2
     1    (f)  "latest  class  ratio"  means the latest final class ratio estab-
     2  lished by the state board pursuant to title one  of  article  twelve  of
     3  this  chapter  for use in a special assessing unit as defined in section
     4  eighteen hundred one of this chapter.
     5    2.  (a)  Each  governing  body  of a county, city, town or village may
     6  after a public hearing adopt a local law or resolution to  provide  that
     7  qualifying  residential  real  property shall be exempt from taxation to
     8  the extent of fifteen percent of the assessed value  of  such  property,
     9  provided  however,  that such exemption shall not exceed twelve thousand
    10  dollars or the product of twelve  thousand  dollars  multiplied  by  the
    11  latest state equalization rate of the assessing unit, or, in the case of
    12  a special assessing unit, the latest class ratio, whichever is less.
    13    (b)  In  addition  to  the exemption provided by paragraph (a) of this
    14  subdivision each governing body of a county, city, town or  village  may
    15  adopt  a  local  law or resolution to provide an active military service
    16  member who at any time during the taxable year performed active  service
    17  in  the armed forces of the United States in a combat zone as documented
    18  by a copy of his or her military orders or certified letter from his  or
    19  her commanding officer, qualifying residential real property may also be
    20  exempt  from taxation to the extent of ten percent of the assessed value
    21  of such property, provided, that such exemption shall not  exceed  eight
    22  thousand  dollars or the product of eight thousand dollars multiplied by
    23  the latest state equalization rate for the assessing  unit,  or  in  the
    24  case of a special assessing unit, the class ratio, whichever is less.
    25    3.  The  exemptions  from  taxation  provided by this section shall be
    26  applicable to any county, city, town,  or  village,  but  shall  not  be
    27  applicable  to  taxes  levied  for  school  purposes.  If an active duty
    28  service member received an exemption under section four  hundred  fifty-
    29  eight,  four hundred fifty-eight-a or four hundred fifty-eight-b of this
    30  title, the active duty service member shall not be eligible  to  receive
    31  the exemption under this section.
    32    4. Application for exemption shall be made by the owner, or all of the
    33  owners,  of  the  property on a form prescribed by the state board.  The
    34  owner or owners shall file the completed form in the  assessor's  office
    35  on  or  before  the  first appropriate taxable status date. The owner or
    36  owners of the property shall be required to refile each  year.    Appli-
    37  cants shall refile on or before the appropriate taxable status date. Any
    38  applicant  convicted  of  willfully  making  any  false statement in the
    39  application for  such  exemption  shall  be  subject  to  the  penalties
    40  prescribed in the penal law.
    41    5. A local law adopted pursuant to this section may be repealed by the
    42  governing  body  of  the applicable county, city, town, or village. Such
    43  repeal shall occur at least ninety days prior to the taxable status date
    44  of such county, city, town, or village.
    45    § 2. This act shall take effect on the  second  day  of  January  next
    46  succeeding  the date on which it shall have become a law and shall apply
    47  to real property having a taxable status date on or after such effective
    48  date.
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