Bill Text: NY A08906 | 2019-2020 | General Assembly | Introduced

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Bill Title: Provides alternative real property tax exemptions for active duty members of the armed forces.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2020-07-16 - held for consideration in real property taxation [A08906 Detail]

Download: New_York-2019-A08906-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8906

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                    December 30, 2019
                                       ___________

        Introduced  by M. of A. LiPETRI -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN ACT to amend the real property tax law, in  relation  to  alternative
          exemptions for active duty members of the armed forces

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Section 458-a of the real property tax law  is  amended  by
     2  adding a new subdivision 11 to read as follows:
     3    11.  (a) As used in this subdivision, "active duty member of the armed
     4  forces" means a member of the United States Army,  Navy,  Marine  Corps,
     5  Air Force or Coast Guard on full-time active duty.
     6    (b)  A county, city, town, or village may adopt a local law to include
     7  an active duty member of the armed forces or the  spouse  of  an  active
     8  duty member of the armed forces, as evidenced annually by a statement of
     9  service  from  the  unit in which the active duty member serves or other
    10  adequate proof of active duty military service, within the definition of
    11  "qualified owner," as provided in paragraph (c) of  subdivision  one  of
    12  this  section, and to include property owned by an active duty member of
    13  the armed forces or the spouse of an active duty  member  of  the  armed
    14  forces  within  the definition of "qualifying residential real property"
    15  as provided in  paragraph  (d)  of  subdivision  one  of  this  section,
    16  provided that such property shall be the primary residence of the active
    17  duty  member  of the armed forces or the spouse of an active duty member
    18  of the armed forces.
    19    § 2. This act shall take effect immediately and shall apply to assess-
    20  ment rolls prepared on the basis of taxable status dates occurring on or
    21  after the first of January next succeeding the date on  which  this  act
    22  shall have become a law.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14435-01-9