Bill Text: NY S07352 | 2023-2024 | General Assembly | Introduced

New York Senate Bill 7352

Introduced

Bill Title: Relates to the alternative veterans property tax exemption; authorizes active members of the military to apply for such exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS [S07352 Detail]

Download: New_York-2023-S07352-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          7352

                               2023-2024 Regular Sessions

                    IN SENATE

                                      May 19, 2023
                                       ___________

        Introduced  by  Sen.  PARKER -- 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  the  alterna-
          tive veterans property tax exemption

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

     1    Section 1.  Subdivision 1 of section 458-a of the  real  property  tax
     2  law is amended by adding a new paragraph (h) to read as follows:
     3    (h)  "Active  military service of the United States" and "in the armed
     4  forces of the United States" shall mean full-time duty in the army, navy
     5  (including marine corps), air force or coast guard of the United States.
     6    § 2. Paragraph (d) of subdivision 2 of section 458-a of the real prop-
     7  erty tax law is amended by adding a new subparagraph (iii)  to  read  as
     8  follows:
     9    (iii)  The  exemption from taxation provided by this subdivision shall
    10  be applicable to individuals engaged in active military service  of  the
    11  United  States  and those in the armed forces of the United State if the
    12  governing body of the county, city, town, village or school district  in
    13  which  the  property  is located, after public hearings, adopts a resol-
    14  ution providing such extension of the  exemption  provided  pursuant  to
    15  this  section.  The  procedure  for such hearing and resolution shall be
    16  conducted separately from the procedure for any hearing or local law  or
    17  resolution  conducted  pursuant  to subparagraph (ii) of this paragraph,
    18  paragraph (b) of subdivision four, paragraph (d) of subdivision six  and
    19  paragraph (b) of subdivision seven of this section.
    20    §  3. This act shall take effect on the first of January next succeed-
    21  ing the date upon which it shall have become a law and  shall  apply  to
    22  assessment rolls prepared on the basis of taxable status dates occurring
    23  on or after such effective date.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08122-01-3