Bill Text: NY S05010 | 2011-2012 | General Assembly | Introduced

---

Bill Title: Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes if veteran has sold a property that was exempt, the application is made prior to first day of new tax year and the property subject to taxation is a qualifying residential real property.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-05-22 - REPORTED AND COMMITTED TO FINANCE [S05010 Detail]

Download: New_York-2011-S05010-Introduced.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5010
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                      May 2, 2011
                                      ___________
       Introduced  by  Sen. MAZIARZ -- 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  application
         for certain veterans exemptions from real property taxes
         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    S  458-C.  APPLICATION  FOR  CERTAIN VETERANS EXEMPTIONS. 1.  NOTWITH-
    4  STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY,  THE  ASSESSOR  OF
    5  ANY  TAXING  MUNICIPALITY  SHALL  ACCEPT  AN  APPLICATION FOR A VETERANS
    6  EXEMPTION PURSUANT TO SECTION FOUR HUNDRED FIFTY-EIGHT OR  FOUR  HUNDRED
    7  FIFTY-EIGHT-A  OF  THIS  TITLE  AFTER  THE  LAST  DATE  FOR  FILING SUCH
    8  EXEMPTION FOR THE FOLLOWING TAX YEAR WHENEVER THE FACTS SET FORTH  BELOW
    9  CAN BE SHOWN:
   10    (A)  THE  VETERAN HAS SOLD HIS OR HER RESIDENCE WITHIN THE CURRENT TAX
   11  YEAR AND HAD BEEN GRANTED AN EXEMPTION FOR THAT RESIDENCE;
   12    (B) THE VETERAN MAKES APPLICATION FOR THE NEW EXEMPTION PRIOR  TO  THE
   13  FIRST DAY OF THE FOLLOWING TAX YEAR; AND
   14    (C) THE PROPERTY SUBJECT TO TAXATION IS A "QUALIFYING RESIDENTIAL REAL
   15  PROPERTY" AS DEFINED IN PARAGRAPH (D) OF SUBDIVISION ONE OF SECTION FOUR
   16  HUNDRED FIFTY-EIGHT-A OF THIS TITLE.
   17    2.  IF  THE  MUNICIPAL  COLLECTING  OFFICER  IS  NOTIFIED  OF  THE NEW
   18  EXEMPTION PRIOR TO PAYMENT OF THE TAXES, HE SHALL ADJUST THE TAX LIABIL-
   19  ITY OF THE PARCEL ACCORDINGLY. IF THE COLLECTING OFFICER  RECEIVES  SUCH
   20  NOTIFICATION  AFTER  TAXES  HAVE BEEN PAID, THE COLLECTING OFFICER SHALL
   21  REFUND THE APPROPRIATE AMOUNT.
   22    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08721-01-1