Bill Text: NY S01525 | 2009-2010 | General Assembly | Introduced
Bill Title: Provides authorization to grant certain exemptions from real property tax for school districts to eligible veterans where such exemption is adopted by the governing body of the school district.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2010-01-06 - REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS [S01525 Detail]
Download: New_York-2009-S01525-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
1525
2009-2010 Regular Sessions
I N S E N A T E
February 2, 2009
___________
Introduced by Sen. MORAHAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Veterans, Homeland Securi-
ty and Military Affairs
AN ACT to amend the real property tax law, in relation to authorizing
certain exemptions from school district real property for veterans
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subparagraphs (i) and (ii) of paragraph (d) of subdivision
2 2 of section 458-a of the real property tax law, subparagraph (i) as
3 added by chapter 525 of the laws of 1984 and subparagraph (ii) as
4 amended by chapter 256 of the laws of 2005, are amended to read as
5 follows:
6 (i) The exemption from taxation provided by this subdivision shall be
7 applicable to county, city, town [and], village AND SCHOOL DISTRICT
8 taxation[, but shall not be applicable to taxes levied for school
9 purposes] IF THE GOVERNING BODY OF THE SCHOOL DISTRICT IN WHICH THE
10 PROPERTY IS LOCATED, AFTER PUBLIC HEARINGS, ADOPTS A RESOLUTION PROVID-
11 ING SUCH EXEMPTION, THE PROCEDURE FOR SUCH HEARING AND RESOLUTION SHALL
12 BE CONDUCTED SEPARATELY FROM THE PROCEDURE FOR ANY HEARING AND LOCAL LAW
13 OR RESOLUTION CONDUCTED PURSUANT TO SUBPARAGRAPH (II) OF THIS PARAGRAPH,
14 SUBDIVISION FOUR, PARAGRAPH (D) OF SUBDIVISION SIX AND PARAGRAPH (B) OF
15 SUBDIVISION SEVEN OF THIS SECTION.
16 (ii) Each county, city, town [or], village OR SCHOOL DISTRICT may
17 adopt a local law to reduce the maximum exemption allowable in para-
18 graphs (a), (b) and (c) of this subdivision to nine thousand dollars,
19 six thousand dollars and thirty thousand dollars, respectively, or six
20 thousand dollars, four thousand dollars and twenty thousand dollars,
21 respectively. Each county, city, town, [or] village OR SCHOOL DISTRICT
22 is also authorized to adopt a local law to increase the maximum
23 exemption allowable in paragraphs (a), (b) and (c) of this subdivision
24 to fifteen thousand dollars, ten thousand dollars and fifty thousand
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06963-01-9
S. 1525 2
1 dollars, respectively; eighteen thousand dollars, twelve thousand
2 dollars and sixty thousand dollars, respectively; twenty-one thousand
3 dollars, fourteen thousand dollars, and seventy thousand dollars,
4 respectively; twenty-four thousand dollars, sixteen thousand dollars,
5 and eighty thousand dollars, respectively; twenty-seven thousand
6 dollars, eighteen thousand dollars, and ninety thousand dollars, respec-
7 tively; thirty thousand dollars, twenty thousand dollars, and one
8 hundred thousand dollars, respectively; thirty-three thousand dollars,
9 twenty-two thousand dollars, and one hundred ten thousand dollars,
10 respectively; thirty-six thousand dollars, twenty-four thousand dollars,
11 and one hundred twenty thousand dollars, respectively. In addition, a
12 county, city, town [or], village OR SCHOOL DISTRICT which is a "high-ap-
13 preciation municipality" as defined in this subparagraph is authorized
14 to adopt a local law to increase the maximum exemption allowable in
15 paragraphs (a), (b) and (c) of this subdivision to thirty-nine thousand
16 dollars, twenty-six thousand dollars, and one hundred thirty thousand
17 dollars, respectively; forty-two thousand dollars, twenty-eight thousand
18 dollars, and one hundred forty thousand dollars, respectively; forty-
19 five thousand dollars, thirty thousand dollars and one hundred fifty
20 thousand dollars, respectively; forty-eight thousand dollars, thirty-two
21 thousand dollars and one hundred sixty thousand dollars, respectively;
22 fifty-one thousand dollars, thirty-four thousand dollars and one hundred
23 seventy thousand dollars, respectively; fifty-four thousand dollars,
24 thirty-six thousand dollars and one hundred eighty thousand dollars,
25 respectively. For purposes of this subparagraph, a "high-appreciation
26 municipality" means: (A) a special assessing unit that is a city, (B) a
27 county for which the state board has established a sales price differen-
28 tial factor for purposes of the STAR exemption authorized by section
29 four hundred twenty-five of this title in three consecutive years, and
30 (C) a city, town [or], village OR SCHOOL DISTRICT which is wholly or
31 partly located within such a county.
32 S 2. Paragraph (b) of subdivision 7 of section 458-a of the real prop-
33 erty tax law, as added by chapter 326 of the laws of 2000, is amended to
34 read as follows:
35 (b) A county, city, town, [or] village OR SCHOOL DISTRICT may adopt a
36 local law to include a Gold Star Parent within the definition of "quali-
37 fied owner", as provided in paragraph (c) of subdivision one of this
38 section, and to include property owned by a Gold Star Parent within the
39 definition of "qualifying residential real property" as provided in
40 paragraph (d) of subdivision one of this section, provided that such
41 property shall be the primary residence of the Gold Star Parent.
42 S 3. This act shall take effect immediately.
