Bill Text: NY A01282 | 2021-2022 | General Assembly | Introduced

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Bill Title: Provides a tax exemption for U.S. military reservists and members of the National Guard.

Spectrum: Slight Partisan Bill (Republican 8-3)

Status: (Introduced - Dead) 2022-01-05 - referred to real property taxation [A01282 Detail]

Download: New_York-2021-A01282-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1282

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                     January 8, 2021
                                       ___________

        Introduced  by  M.  of A. WOERNER, BUTTENSCHON, WALSH, SMULLEN, SCHMITT,
          B. MILLER -- Multi-Sponsored by -- M. of A. DeSTEFANO, GRIFFIN, HAWLEY
          -- read once and referred to the Committee on Real Property Taxation

        AN ACT to amend the real property tax law,  in  relation  to  permitting
          municipalities  the  local  option  of  providing  a  tax exemption to
          National Guard members and reservists

          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-d to read as follows:
     3    § 458-d. Exemption for National Guard members and  reservists.  1.  As
     4  used in this section:
     5    (a)  "Qualified  owner"  means  an  active  or  retired  member of the
     6  National Guard or Reserves. Where property is owned  by  more  than  one
     7  qualified  owner,  the  exemption  to  which  each  is  entitled  may be
     8  combined.
     9    (b) "Qualifying residential real property" means property owned  by  a
    10  qualified  owner  which  is  used  exclusively for residential purposes;
    11  provided however, that in the event any portion of such property is  not
    12  so  used  exclusively  for  residential  purposes  but is used for other
    13  purposes, such portion shall be subject to taxation  and  the  remaining
    14  portion  only  shall  be  entitled  to  the  exemption  provided by this
    15  section. Such property must be the primary residence  of  the  qualified
    16  owner,  unless  the  qualified  owner is absent from the property due to
    17  medical reasons or institutionalization.
    18    (c) "Municipality" means a county, town, city or village.
    19    2. The governing body of any municipality  acting  through  its  local
    20  legislative  body  or  other  governing agency, is hereby authorized and
    21  empowered to adopt and amend local laws  or  ordinances  providing  that
    22  qualifying  real  property may be exempt from real property taxes, in an
    23  amount equal to five percent of the assessed  value  of  such  property.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01176-01-1
        A. 1282                             2

     1  Such  exemption shall not be in addition to any other military exemption
     2  or abatement of taxes authorized by law.
     3    3.  Such  exemption from taxation shall be granted upon an application
     4  which shall include a statement that a qualified owner  resides  at  the
     5  property.   Application shall be made annually upon a form to be promul-
     6  gated by the commissioner and shall include  a  copy  of  the  qualified
     7  owner's  twenty-year  favorable  service  letter  from the United States
     8  department of defense. The application and twenty-year favorable service
     9  letter shall be filed by the qualified owner to  the  assessor  of  such
    10  municipality  which  has the power to assess property for taxation on or
    11  before the appropriate taxable status date of such municipality. If  the
    12  assessor  is  satisfied  that the property is qualified for an exemption
    13  pursuant to this section, then such residential  improvements  shall  be
    14  exempt from taxation as provided in subdivision two of this section.
    15    § 2. This act shall take effect immediately.