Bill Text: NY A00879 | 2013-2014 | General Assembly | Introduced
Bill Title: Relates to prorating a veteran's exemption if such veteran moves within the same county, or in the case of a city having a population of one milion or more persons, within the same city.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed - Dead) 2014-06-02 - REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS [A00879 Detail]
Download: New_York-2013-A00879-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
879
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by M. of A. BRONSON -- read once and referred to the Commit-
tee on Veterans' Affairs
AN ACT to amend the real property tax law, in relation to prorating a
veteran's exemption if such veteran moves within the same county
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subdivision 9 of section 458 of the real property tax law,
2 as amended by chapter 503 of the laws of 2008, is amended to read as
3 follows:
4 9. Notwithstanding the provisions of subdivision one of this section,
5 the governing body of any municipality may, after public hearing, adopt
6 a local law, ordinance or resolution providing where a veteran, the
7 spouse of the veteran or unremarried surviving spouse already receiving
8 an exemption pursuant to this section sells the property receiving the
9 exemption and purchases property within the same [city, town or village]
10 COUNTY, OR IN THE CASE OF A CITY HAVING A POPULATION OF ONE MILLION OR
11 MORE PERSONS, WITHIN THE SAME CITY, the assessor shall transfer and
12 prorate, for the remainder of the fiscal year, the exemption which the
13 veteran, the spouse of the veteran or unremarried surviving spouse
14 received. The prorated exemption shall be based upon the date the veter-
15 an, the spouse of the veteran or unremarried surviving spouse obtains
16 title to the new property and shall be calculated by multiplying the tax
17 rate or rates for each municipal corporation which levied taxes, or for
18 which taxes were levied, on the appropriate tax roll used for the fiscal
19 year or years during which the transfer occurred times the previously
20 granted exempt amount times the fraction of each fiscal year or years
21 remaining subsequent to the transfer of title. Nothing in this section
22 shall be construed to remove the requirement that any such veteran, the
23 spouse of the veteran or unremarried surviving spouse transferring an
24 exemption pursuant to this subdivision shall reapply for the exemption
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04686-01-3
A. 879 2
1 authorized pursuant to this section on or before the following taxable
2 status date, in the event such veteran, the spouse of the veteran or
3 unremarried surviving spouse wishes to receive the exemption in future
4 fiscal years.
5 S 2. Subdivision 8 of section 458-a of the real property tax law, as
6 amended by chapter 503 of the laws of 2008, is amended to read as
7 follows:
8 8. Notwithstanding the provisions of paragraph (c) of subdivision one
9 of this section and subdivision three of this section, the governing
10 body of any municipality may, after public hearing, adopt a local law,
11 ordinance or resolution providing that where a veteran, the spouse of
12 the veteran or unremarried surviving spouse already receiving an
13 exemption pursuant to this section sells the property receiving the
14 exemption and purchases property within the same [city, town or village]
15 COUNTY, OR IN THE CASE OF A CITY HAVING A POPULATION OF ONE MILLION OR
16 MORE PERSONS, WITHIN THE SAME CITY, the assessor shall transfer and
17 prorate, for the remainder of the fiscal year, the exemption received.
18 The prorated exemption shall be based upon the date the veteran, the
19 spouse of the veteran or unremarried surviving spouse obtains title to
20 the new property and shall be calculated by multiplying the tax rate or
21 rates for each municipal corporation which levied taxes, or for which
22 taxes were levied, on the appropriate tax roll used for the fiscal year
23 or years during which the transfer occurred times the previously granted
24 exempt amount times the fraction of each fiscal year or years remaining
25 subsequent to the transfer of title. Nothing in this section shall be
26 construed to remove the requirement that any such veteran, the spouse of
27 the veteran or unremarried surviving spouse transferring an exemption
28 pursuant to this subdivision shall reapply for the exemption authorized
29 pursuant to this section on or before the following taxable status date,
30 in the event such veteran, the spouse of the veteran or unremarried
31 surviving spouse wishes to receive the exemption in future fiscal years.
32 S 3. This act shall take effect on the second of January next succeed-
33 ing the date on which it shall have become a law and shall apply to
34 assessment rolls prepared on the basis of taxable status dates occurring
35 on and after such date.
