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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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 6-3)

Status: (Introduced - Dead) 2020-01-08 - referred to veterans' affairs [A05344 Detail]

Download: New_York-2019-A05344-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5344
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 11, 2019
                                       ___________
        Introduced  by M. of A. CUSICK -- Multi-Sponsored by -- M. of A. ABBATE,
          COLTON, M. G. MILLER, RA, THIELE -- read  once  and  referred  to  the
          Committee on Veterans' Affairs
        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 in a combat zone.   1.  For  purposes  of
     4  this section, the following terms shall have the following meanings:
     5    (a)  "active  service  in the armed forces of the United States" shall
     6  mean active duty (other than for training) in the army, navy  (including
     7  the  marine  corps),  air  force  or coast guard of the United States as
     8  defined in title ten of the United States code.
     9    (b) "combat zone" shall mean an area designated by  the  president  of
    10  the United States by executive order as a "combat zone".
    11    (c)  "qualifying  real  property" shall mean residential real property
    12  owned by a person who performed active service in the  armed  forces  of
    13  the United States in a combat zone during the taxable year.
    14    2. After a public hearing, a county, city, town or village may adopt a
    15  local  law providing for an exemption pursuant to the provisions of this
    16  section.  Such local law may provide that qualifying real property owned
    17  by a person who at any time during the  taxable  year  performed  active
    18  service  in the armed forces of the United States in a combat zone shall
    19  be exempt from taxation in  an  amount  equal  to  ten  percent  of  the
    20  assessed value of such qualifying real property.
    21    3.  (a) The authority granted in subdivision two of this section shall
    22  not be construed to permit a county, city, town  or  village  to  exempt
    23  qualifying real property from taxes levied for school purposes.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09224-01-9
        A. 5344                             2
     1    (b) The provisions of this section shall only apply to qualifying real
     2  property which is the primary residence of the applicant, provided that,
     3  in  the  event any portion of such real property is not used exclusively
     4  for the applicant's or his  or  her  spouse's  primary  residence,  such
     5  portion shall not be subject to the exemption granted by this section.
     6    4.  An  exemption  shall be granted pursuant to this section only upon
     7  application by the owner of the property on a form and in such a  manner
     8  as  shall be prescribed by the commissioner. The applicant shall furnish
     9  such information as the commissioner shall require.
    10    § 2. This act shall take effect immediately and shall  apply  to  real
    11  property having a taxable status date on or after such effective date.