Bill Text: NY S03534 | 2019-2020 | General Assembly | Introduced
Bill Title: Allows municipalities to accept retroactive applications for real property tax exemptions from certain veterans.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2020-01-08 - REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS [S03534 Detail]
Download: New_York-2019-S03534-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 3534 2019-2020 Regular Sessions IN SENATE February 8, 2019 ___________ Introduced by Sen. CARLUCCI -- 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 allowing muni- cipalities to accept retroactive applications for real property tax exemptions from certain veterans The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 1 of section 458 of the real property tax law 2 is amended by adding a new paragraph 6 to read as follows: 3 (6) Notwithstanding the provisions of this section or any other 4 provision of law to the contrary, each county, city, town or village may 5 adopt a local law allowing the assessor to accept retroactive applica- 6 tions for the exemption set forth in this section from any veteran to 7 whom an exemption has already been granted pursuant to the provisions of 8 this section and whose service-connected disability rating has changed; 9 provided, however, that such applications may only be accepted for 10 assessment rolls prepared on the basis of taxable status dates occurring 11 no more than five years preceding the date of such application. 12 § 2. Section 458-a of the real property tax law is amended by adding a 13 new subdivision 3-b to read as follows: 14 3-b. Notwithstanding the provisions of this section or any other 15 provision of law to the contrary, each county, city, town or village may 16 adopt a local law allowing the assessor to accept retroactive applica- 17 tions for the exemption set forth in this section from any veteran to 18 whom an exemption has already been granted pursuant to the provisions of 19 this section and whose service-connected disability rating has changed; 20 provided, however, that such applications may only be accepted for 21 assessment rolls prepared on the basis of taxable status dates occurring 22 no more than five years preceding the date of such application. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06279-01-9S. 3534 2 1 § 3. Section 458-b of the real property tax law is amended by adding a 2 new subdivision 3-a to read as follows: 3 3-a. Notwithstanding the provisions of this section or any other 4 provision of law to the contrary, each county, city, town or village may 5 adopt a local law allowing the assessor to accept retroactive applica- 6 tions for the exemption set forth in this section from any veteran to 7 whom an exemption has already been granted pursuant to the provisions of 8 this section and whose service-connected disability rating has changed; 9 provided, however, that such applications may only be accepted for 10 assessment rolls prepared on the basis of taxable status dates occurring 11 no more than five years preceding the date of such application. 12 § 4. This act shall take effect immediately.