Bill Text: NY S01681 | 2019-2020 | General Assembly | Introduced


Bill Title: Establishes a tax exemption for improvements to the property of severely injured members of the armed forces of the United States; authorizes localities to adopt a local law or resolution granting an exemption from taxation and special ad valorem levies for real property altered or improved for the purposes of removing architectural barriers that challenge the mobility of a severely injured member of the armed forces of the United States.

Spectrum: Partisan Bill (Democrat 5-0)

Status: (Introduced) 2019-06-19 - SUBSTITUTED BY A7289 [S01681 Detail]

Download: New_York-2019-S01681-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          1681
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 15, 2019
                                       ___________
        Introduced  by  Sen. SKOUFIS -- 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 establishing a
          tax exemption for improvements to the  property  of  severely  injured
          members of the armed forces of the United States
          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.  Improvements to property of severely injured members of the
     4  armed forces of the United States. 1. For the purpose of  this  section,
     5  "member  of  the  armed forces of the United States" shall mean a person
     6  who served in the army, navy, air  force,  marines,  coast  guard  or  a
     7  reserve command.
     8    2.  Real  property  altered, installed or improved for the purposes of
     9  removal of architectural barriers  that  challenge  the  mobility  of  a
    10  severely injured member of the armed forces of the United States who has
    11  a  service-connected  disability due to combat and found fit to serve by
    12  the physical  evaluation  board  of  such  service  member's  branch  of
    13  service, in existing property used solely for residential purposes shall
    14  be  exempt  from  taxation  and special ad valorem levies as hereinafter
    15  provided. After a public hearing, the governing board of a county, city,
    16  town or village may adopt a local law and a school district may adopt  a
    17  resolution  to  grant the exemption authorized pursuant to this section.
    18  A copy of such local law or resolution shall be filed with  the  commis-
    19  sioner  and  the  assessor  of  such  county,  city, town or village who
    20  prepares the assessment roll on which the taxes of  such  county,  city,
    21  town, village or school district are levied.
    22    3.  (a) Improvements to such real property shall be exempt pursuant to
    23  the following exemption schedule:
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07332-01-9

        S. 1681                             2
     1  Year of Exemption                     Percentage of Exemption
     2         1                                        50
     3         2                                        45
     4         3                                        40
     5         4                                        35
     6         5                                        30
     7         6                                        25
     8         7                                        20
     9         8                                        15
    10         9                                        10
    11        10                                         5
    12    (b)  No  exemption shall be granted for alterations, installations, or
    13  improvements unless such  alterations,  installations,  or  improvements
    14  were  commenced  after  the  date  of the severely injured member of the
    15  armed forces' disability due to combat and subsequent to  the  effective
    16  date  of the local law or resolution adopted pursuant to subdivision two
    17  of this section.   Notwithstanding  the  foregoing  provision,  if  such
    18  alterations,  installations  or improvements were commenced prior to the
    19  effective date of the local law or resolution adopted pursuant to subdi-
    20  vision two of this section, such alternations, installations or improve-
    21  ments may receive an exemption pursuant to  the  exemption  schedule  of
    22  this  section for the remainder of the authorized period of exemption as
    23  if such alterations, installations or improvements, had  been  commenced
    24  on  or  after such effective date; provided, however, the property shall
    25  not be eligible for refunds of property  taxes  or  special  ad  valorem
    26  levies paid prior to the effective date of the local law or resolution.
    27    4. For the purpose of this section, the terms alteration, installation
    28  and improvement shall not include ordinary maintenance and repair.
    29    5. (a) The provisions of this section shall only apply to the qualify-
    30  ing  real  property  which  is  the  primary residence of the applicant,
    31  provided that, in the event any portion of such  real  property  is  not
    32  used  exclusively  for  the  applicant's  primary residence such portion
    33  shall not be subject to the exemption granted by this section.
    34    (b) The exemption from taxation provided  by  this  section  shall  be
    35  applicable to county, city, town, village, and school district taxation.
    36    (c)  If  a  severely  injured member of the United States armed forces
    37  receives the exemption under sections  four  hundred  fifty-eight,  four
    38  hundred  fifty-eight-a,  four hundred fifty-eight-b, four hundred fifty-
    39  nine or four hundred fifty-nine-c of this title,  the  severely  injured
    40  member  of  the  armed forces of the United States shall not be eligible
    41  under this section.
    42    6. (a) Applications for the exemption  allowable  under  this  section
    43  shall  be  made  by the owner, or all other owners, of the property on a
    44  form prescribed by the commissioner. The owner or owners shall file  the
    45  completed  form  in  the  assessor's office of the county, city, town or
    46  village having the power to assess property for taxation  on  or  before
    47  the  appropriate  taxable  status  date  of  such  county, city, town or
    48  village, with the following documentation:
    49    (i) a copy of the applicant's military ID card;
    50    (ii) a copy of the applicant's current military orders;
    51    (iii) a statement from the applicant's commander or superior  address-
    52  ing the applicant's physical capabilities;
    53    (iv)  a  letter  or letters from the applicant's treating physician or
    54  physicians addressing the applicant's physical capabilities and need for
    55  the alterations, installations or improvements of the applicant's prima-
    56  ry residence;

        S. 1681                             3
     1    (v) copy of the after action report which describes  the  events  that
     2  resulted in the disability; and
     3    (vi)  any other evidence determined to be necessary by the commission-
     4  er.
     5    (b) Any applicant convicted of making a false statement on the  appli-
     6  cation  or submitted evidence for such exemption shall be subject to the
     7  penalties prescribed in article one hundred seventy-five  of  the  penal
     8  law.
     9    (c)  Notwithstanding  the  provisions  of  this  section  or any other
    10  provisions of law, in a city having a population of one million or  more
    11  applications for the exemption authorized pursuant to this section shall
    12  be  considered  timely  filed on or before the fifteenth day of March of
    13  the appropriate tax years.
    14    7. If satisfied that the applicant is entitled to an exemption  pursu-
    15  ant to this section, the assessor shall approve the application and such
    16  building shall thereafter be exempt from taxation and special ad valorem
    17  levies  as  herein provided commencing with the assessment roll prepared
    18  on the basis of the taxable status date referred to in subdivision three
    19  of this section.  The assessed value of any exemption  granted  pursuant
    20  to  this section shall be entered by the assessor on the assessment roll
    21  with the taxable property, with the amount of the exemption shown  in  a
    22  separate column.
    23    8.  A  county,  city, town or village may by local law, or in a school
    24  district may by resolution:
    25    (a) reduce the per centum of the exemption otherwise allowed  pursuant
    26  to this section; and
    27    (b) limit eligibility for the exemption to those forms of alterations,
    28  installations,  or  improvements  as are prescribed in such local law or
    29  resolution.
    30    § 2. This act shall take effect on the second of January next succeed-
    31  ing the date on which it shall have become a  law  and  shall  apply  to
    32  assessment  rolls prepared on the basis of taxable status date occurring
    33  on or after such date.
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