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.
                                                                   LBD06279-01-9

        S. 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.
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