Bill Text: NY A00939 | 2023-2024 | General Assembly | Introduced

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Bill Title: Relates to allowing municipalities to accept retroactive applications for real property tax exemptions from certain veterans.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - referred to real property taxation [A00939 Detail]

Download: New_York-2023-A00939-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                           939

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 11, 2023
                                       ___________

        Introduced  by  M.  of  A.  BRAUNSTEIN  -- read once and referred to the
          Committee on Real Property Taxation

        AN ACT to amend the real property tax law and the administrative code of
          the city of New York, in relation to allowing municipalities to accept
          retroactive applications for real property tax exemptions from certain
          veterans

          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 of the real property tax law
     2  is amended by adding a new paragraph 6 to read as follows:
     3    (6) Notwithstanding the  provisions  of  this  section  or  any  other
     4  provision  of  law  to  the contrary, each county, city, town or village
     5  shall adopt a local law allowing  the  assessor  to  accept  retroactive
     6  applications for the exemption set forth in this section from any veter-
     7  an  to  whom  an  exemption  has  already  been  granted pursuant to the
     8  provisions of this section, provided, however, that said  veteran  would
     9  have  been entitled to such exemption if he or she had filed an applica-
    10  tion for exemption by the appropriate taxable status date and that  such
    11  applications  may  only be accepted for assessment rolls prepared on the
    12  basis of taxable status dates occurring no more than three years preced-
    13  ing the date of such application.
    14    § 2. Section 458-a of the real property tax law is amended by adding a
    15  new subdivision 3-b to read as follows:
    16    3-b. Notwithstanding the provisions  of  this  section  or  any  other
    17  provision  of  law  to  the contrary, each county, city, town or village
    18  shall adopt a local law allowing  the  assessor  to  accept  retroactive
    19  applications for the exemption set forth in this section from any veter-
    20  an  to  whom  an  exemption  has  already  been  granted pursuant to the
    21  provisions of this section, provided, however, that said  veteran  would
    22  have  been entitled to such exemption if he or she had filed an applica-
    23  tion for exemption by the appropriate taxable status date and that  such

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01211-01-3
        A. 939                              2

     1  applications  may  only be accepted for assessment rolls prepared on the
     2  basis of taxable status dates occurring no more than three years preced-
     3  ing the date of such application.
     4    § 3. Section 458-b of the real property tax law is amended by adding a
     5  new subdivision 3-a to read as follows:
     6    3-a.  Notwithstanding  the  provisions  of  this  section or any other
     7  provision of law to the contrary, each county,  city,  town  or  village
     8  shall  adopt  a  local  law  allowing the assessor to accept retroactive
     9  applications for the exemption set forth in this section from any veter-
    10  an to whom an  exemption  has  already  been  granted  pursuant  to  the
    11  provisions  of  this section, provided, however, that said veteran would
    12  have been entitled to such exemption if he or she had filed an  applica-
    13  tion  for exemption by the appropriate taxable status date and that such
    14  applications may only be accepted for assessment rolls prepared  on  the
    15  basis of taxable status dates occurring no more than three years preced-
    16  ing the date of such application.
    17    §  4.  Part 1 of subchapter 2 of chapter 2 of title 11 of the adminis-
    18  trative code of the city of New York is amended by adding a new  section
    19  11-245.76 to read as follows:
    20    §  11-245.76  Retroactive  exemption  for  veterans.  Pursuant  to the
    21  exemptions set out in paragraph six of subdivision one of  section  four
    22  hundred  fifty-eight, subdivision three-b of section four hundred fifty-
    23  eight-a and subdivision three-a of section four hundred fifty-eight-b of
    24  the real property tax law, the city hereby authorizes  the  assessor  to
    25  accept  retroactive  applications  from any veteran to whom an exemption
    26  has already been granted, provided, however,  that  said  veteran  would
    27  have  been entitled to such exemption if he or she had filed an applica-
    28  tion for exemption by the appropriate taxable status date and that  such
    29  applications  may  only be accepted for assessment rolls prepared on the
    30  basis of taxable status dates occurring no more than three years preced-
    31  ing the date of such application.
    32    § 5. This act shall take effect immediately.