Bill Text: NY S07277 | 2021-2022 | General Assembly | Introduced

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Bill Title: Relates to exemptions available to veterans; requires school districts to provide the veterans alternative exemption; establishes that costs associated with such exemption shall be borne by the state.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2022-01-05 - REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS [S07277 Detail]

Download: New_York-2021-S07277-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          7277

                               2021-2022 Regular Sessions

                    IN SENATE

                                      July 7, 2021
                                       ___________

        Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT to amend the real property tax law,  in  relation  to  exemptions
          available to veterans

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Subparagraph (i) of paragraph  (d)  of  subdivision  2  and
     2  subdivision  4  of  section 458-a of the real property tax law, subpara-
     3  graph (i) of paragraph (d) of subdivision 2 as amended by chapter 332 of
     4  the laws of 2016, subdivision 4 as amended by chapter 899 of the laws of
     5  1985 and paragraph (b) of subdivision 4 as added by chapter 430  of  the
     6  laws of 2014, are amended to read as follows:
     7    (i)  The exemption from taxation provided by this subdivision shall be
     8  applicable to county, city, town, village and school  district  taxation
     9  [if  the  governing body of the school district in which the property is
    10  located, or in the case of a city with a population of  one  million  or
    11  more, the local legislative body, after public hearings, adopts a resol-
    12  ution,  or  in  the  case  of a city with a population of one million or
    13  more, a local law, providing such  exemption,  the  procedure  for  such
    14  hearing  and  resolution or local law shall be conducted separately from
    15  the procedure for any hearing and  local  law  or  resolution  conducted
    16  pursuant to subparagraph (ii) of this paragraph, paragraph (b) of subdi-
    17  vision  four,  paragraph  (d)  of  subdivision  six and paragraph (b) of
    18  subdivision seven of this section]. The cost of providing such exemption
    19  from school district taxation shall be borne by the state.
    20    4. [(a)] Notwithstanding the foregoing provisions of this section,  no
    21  later  than ninety days before the taxable status date next occurring on
    22  or after the thirty-first day of December nineteen hundred  eighty-four,
    23  the  governing  board  of  any county, city, town or village may adopt a
    24  local law to provide that no exemption shall be granted pursuant to this
    25  section for the purposes of taxes levied for such county, city, town  or

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04508-01-1
        S. 7277                             2

     1  village.  For  the  purposes of a county which is not an assessing unit,
     2  the taxable status date next occurring  on  or  after  December  thirty-
     3  first,  nineteen  hundred  eighty-four shall mean the first such taxable
     4  status  date  of any city or town within such county upon the assessment
     5  roll of which the county levies taxes. A local law adopted  pursuant  to
     6  this  paragraph may be repealed by the governing board of the applicable
     7  county, city, town or village. Such repeal must occur  at  least  ninety
     8  days  prior  to  the  taxable  status date of such county, city, town or
     9  village.
    10    [(b) Notwithstanding any other provision of law to  the  contrary,  no
    11  later  than ninety days before the taxable status date next occurring on
    12  or after the thirty-first day of December, two  thousand  thirteen,  the
    13  governing  body  of  a  school  district may repeal a resolution adopted
    14  pursuant to subparagraph (i) of paragraph (d) of subdivision two of this
    15  section providing the exemption from taxation pursuant to  this  section
    16  for  the  purposes  of  taxes  levied  by  such school district. Nothing
    17  contained in this paragraph shall be construed to preclude the governing
    18  body of a school district from subsequently adopting a resolution grant-
    19  ing such exemption pursuant to this section.]
    20    § 2. This act shall take effect immediately and shall apply to assess-
    21  ment rolls prepared on or after January 1, 2022.