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. LBD09224-03-9A. 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.