Bill Text: NY A05029 | 2013-2014 | General Assembly | Introduced


Bill Title: Includes the war on terrorism which commenced in 2001, within the definition of "period of war" for purposes of the veterans alternative property tax exemption.

Spectrum: Partisan Bill (Republican 5-0)

Status: (Introduced - Dead) 2014-05-20 - held for consideration in veterans' affairs [A05029 Detail]

Download: New_York-2013-A05029-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5029
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 14, 2013
                                      ___________
       Introduced  by  M.  of A. TENNEY, LALOR -- read once and referred to the
         Committee on Veterans' Affairs
       AN ACT to amend the real property tax law, in relation to including  the
         war on terrorism within the definition of "period of war" for purposes
         of the veterans alternative property tax exemption
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Paragraph (a) of subdivision 1 of section 458-a of the real
    2  property tax law, as amended by chapter 179 of  the  laws  of  2006,  is
    3  amended to read as follows:
    4    (a) "Period of war" means the Spanish-American war; the Mexican border
    5  period;  World War I; World War II; the hostilities, known as the Korean
    6  war, which commenced June twenty-seventh,  nineteen  hundred  fifty  and
    7  terminated  on  January  thirty-first,  nineteen hundred fifty-five; the
    8  hostilities, known as the Vietnam war, which commenced February  twenty-
    9  eighth,  nineteen hundred sixty-one and terminated on May seventh, nine-
   10  teen hundred seventy-five; [and] the hostilities, known as  the  Persian
   11  Gulf  conflict,  which commenced August second, nineteen hundred ninety;
   12  AND THE HOSTILITIES, KNOWN AS THE WAR ON TERRORISM, WHICH  COMMENCED  IN
   13  TWO THOUSAND ONE INCLUDING THE HOSTILITIES IN AFGHANISTAN AND IRAQ.
   14    S  2.  Subdivision 3 of section 458-a of the real property tax law, as
   15  amended by chapter 646 of the laws of 2004 and  as  further  amended  by
   16  section  1  of  part  W of chapter 56 of the laws of 2010, is amended to
   17  read as follows:
   18    3. Application for exemption must be made by the owner, or all of  the
   19  owners,  of  the  property on a form prescribed by the commissioner. The
   20  owner or owners shall file the completed form in the  assessor's  office
   21  on or before the appropriate taxable status date PROVIDED THAT ANY CITY,
   22  COUNTY,  TOWN OR VILLAGE MAY ELECT, BY PASSAGE OF A LOCAL LAW, TO ACCEPT
   23  AN APPLICATION MADE BY AN OWNER WHO IS OTHERWISE ELIGIBLE FOR EXEMPTION,
   24  BUT WHO FAILED TO FILE FOR EXEMPTION DUE TO THEIR BEING ON  ACTIVE  DUTY
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06119-01-3
       A. 5029                             2
    1  IN  SERVICE  TO  THE  ARMED  FORCES  OF THE UNITED STATES ON THE TAXABLE
    2  STATUS DATE, PROVIDED FURTHER,    HOWEVER,  THAT  SUCH  OWNER  SHALL  BE
    3  REQUIRED  TO  FILE  FOR EXEMPTION WITHIN THIRTY DAYS OF THEIR SEPARATION
    4  FROM  SERVICE  OR  WITHIN  THIRTY  DAYS  OF THE PASSAGE OF THE LOCAL LAW
    5  PERMITTING SUCH LATE APPLICATION, WHICHEVER IS LATER. SUCH  OWNER  SHALL
    6  BE  REQUIRED  TO  SUBMIT  PROOF  OF SUCH ACTIVE DUTY SERVICE IN A MANNER
    7  PRESCRIBED BY THE COMMISSIONER.  The exemption shall  continue  in  full
    8  force  and effect for all appropriate subsequent tax years and the owner
    9  or owners of the property shall not be required  to  refile  each  year.
   10  Applicants  shall  be  required  to  refile on or before the appropriate
   11  taxable status date if the percentage of disability percentage increases
   12  or decreases or may refile if other changes have occurred  which  affect
   13  qualification  for  an  increased  or decreased amount of exemption. Any
   14  applicant convicted of making any willful false statement in the  appli-
   15  cation  for  such exemption shall be subject to the penalties prescribed
   16  in the penal law.
   17    S 3. This act shall take effect immediately.
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