Bill Text: NY A05344 | 2019-2020 | General Assembly | Amended


Bill Title: Authorizes municipalities to offer a real property tax exemption for property owned by certain persons performing active duty in a combat zone in an amount to the extent of fifteen percent of the assessed value of the real property, but shall not exceed twelve thousand dollars.

Spectrum: Slight Partisan Bill (Democrat 5-3)

Status: (Introduced) 2019-05-15 - print number 5344a [A05344 Detail]

Download: New_York-2019-A05344-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         5344--A

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                    February 11, 2019
                                       ___________

        Introduced  by M. of A. CUSICK, McDONOUGH -- Multi-Sponsored by -- M. of
          A. ABBATE, COLTON, M. G. MILLER, RA, THIELE -- read once and  referred
          to  the  Committee  on Veterans' Affairs -- committee discharged, bill
          amended, ordered reprinted as amended and recommitted to said  commit-
          tee

        AN ACT to amend the real property tax law, in relation to a real proper-
          ty  tax  exemption  for  property  owned by certain persons performing
          active duty in a combat zone

          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-c to read as follows:
     3    § 458-c. Active duty service. 1. As used in this section:
     4    (a) "active military service of the United States" and "in  the  armed
     5  forces  of  the  United  States"  shall mean full-time duty in the army,
     6  navy, marine corps, air force or coast guard of the United States.
     7    (b) "combat zone" shall mean areas designated by  an  executive  order
     8  from the President of the United States in which the United States armed
     9  forces are engaging or have engaged in combat.
    10    (c)  "qualified  owner"  means an active military service member whose
    11  military duty station places his or her residence within the  boundaries
    12  of New York state.
    13    (d)  "qualified  residential  real property" means property owned by a
    14  qualified owner which is  used  exclusively  for  residential  purposes;
    15  provided,  however,  that in the event that any portion of such property
    16  is not used exclusively for residential purposes, but is used for  other
    17  purposes, such portion shall be subject to taxation and only the remain-
    18  ing  portion  used exclusively for residential purposes shall be subject
    19  to the exemption provided by this section.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09224-03-9

        A. 5344--A                          2

     1    (e) "latest state equalization rate" means the latest final  equaliza-
     2  tion  rate  established by the state board pursuant to article twelve of
     3  this chapter.
     4    (f)  "latest  class  ratio"  means the latest final class ratio estab-
     5  lished by the state board pursuant to title one  of  article  twelve  of
     6  this  chapter  for use in a special assessing unit as defined in section
     7  eighteen hundred one of this chapter.
     8    2. (a) Each governing body of a county,  city,  town  or  village  may
     9  after  a  public hearing adopt a local law or resolution to provide that
    10  qualifying residential real property shall be exempt  from  taxation  to
    11  the  extent  of  fifteen percent of the assessed value of such property,
    12  provided however, that such exemption shall not exceed  twelve  thousand
    13  dollars  or  the  product  of  twelve thousand dollars multiplied by the
    14  latest state equalization rate of the assessing unit, or, in the case of
    15  a special assessing unit, the latest class ratio, whichever is less.
    16    (b) In addition to the exemption provided by  paragraph  (a)  of  this
    17  subdivision  each  governing body of a county, city, town or village may
    18  adopt a local law or resolution to provide an  active  military  service
    19  member  who at any time during the taxable year performed active service
    20  in the armed forces of the United States in a combat zone as  documented
    21  by  a copy of his or her military orders or certified letter from his or
    22  her commanding officer, qualifying residential real property may also be
    23  exempt from taxation to the extent of ten percent of the assessed  value
    24  of  such  property, provided, that such exemption shall not exceed eight
    25  thousand dollars or the product of eight thousand dollars multiplied  by
    26  the  latest  state  equalization  rate for the assessing unit, or in the
    27  case of a special assessing unit, the class ratio, whichever is less.
    28    3. The exemptions from taxation provided  by  this  section  shall  be
    29  applicable  to  any  county,  city,  town,  or village, but shall not be
    30  applicable to taxes levied  for  school  purposes.  If  an  active  duty
    31  service  member  received an exemption under section four hundred fifty-
    32  eight, four hundred fifty-eight-a or four hundred fifty-eight-b of  this
    33  title,  the  active duty service member shall not be eligible to receive
    34  the exemption under this section.
    35    4. Application for exemption shall be made by the owner, or all of the
    36  owners, of the property on a form prescribed by the state  board.    The
    37  owner  or  owners shall file the completed form in the assessor's office
    38  on or before the first appropriate taxable status  date.  The  owner  or
    39  owners  of  the  property shall be required to refile each year.  Appli-
    40  cants shall refile on or before the appropriate taxable status date. Any
    41  applicant convicted of willfully  making  any  false  statement  in  the
    42  application  for  such  exemption  shall  be  subject  to  the penalties
    43  prescribed in the penal law.
    44    5. A local law adopted pursuant to this section may be repealed by the
    45  governing body of the applicable county, city, town,  or  village.  Such
    46  repeal shall occur at least ninety days prior to the taxable status date
    47  of such county, city, town, or village.
    48    §  2.  This  act  shall  take effect on the second day of January next
    49  succeeding the date on which it shall have become a law and shall  apply
    50  to real property having a taxable status date on or after such effective
    51  date.
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