2017-2018 Regular Sessions
                    IN SENATE
                                    February 6, 2017
        Introduced by Sen. MARCHIONE -- 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 permitting
          municipalities the local  option  of  providing  a  tax  exemption  to
          National Guard members and reservists
          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.  Exemption  for National Guard members and reservists. 1. As
     4  used in this section:
     5    (a) "Qualified owner"  means  an  active  or  retired  member  of  the
     6  National  Guard  or  Reserves.  Where property is owned by more than one
     7  qualified owner,  the  exemption  to  which  each  is  entitled  may  be
     8  combined.
     9    (b)  "Qualifying  residential real property" means property owned by a
    10  qualified owner which is  used  exclusively  for  residential  purposes;
    11  provided  however, that in the event any portion of such property is not
    12  so used exclusively for residential  purposes  but  is  used  for  other
    13  purposes,  such  portion  shall be subject to taxation and the remaining
    14  portion only shall  be  entitled  to  the  exemption  provided  by  this
    15  section.  Such  property  must be the primary residence of the qualified
    16  owner, unless the qualified owner is absent from  the  property  due  to
    17  medical reasons or institutionalization.
    18    (c) "Municipality" means a county, town, city or village.
    19    2.  The  governing  body  of any municipality acting through its local
    20  legislative body or other governing agency,  is  hereby  authorized  and
    21  empowered  to  adopt  and  amend local laws or ordinances providing that
    22  qualifying real property may be exempt from real property taxes,  in  an
    23  amount  equal  to  five  percent of the assessed value of such property.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 4227                             2
     1  Such exemption shall not be in addition to any other military  exemption
     2  or abatement of taxes authorized by law.
     3    3.  Such  exemption from taxation shall be granted upon an application
     4  which shall include a statement that a qualified owner  resides  at  the
     5  property.   Application shall be made annually upon a form to be promul-
     6  gated by the commissioner and shall include  a  copy  of  the  qualified
     7  owner's  twenty-year  favorable  service  letter  from the United States
     8  department of defense. The application and twenty-year favorable service
     9  letter shall be filed by the qualified owner to  the  assessor  of  such
    10  municipality  which  has the power to assess property for taxation on or
    11  before the appropriate taxable status date of such municipality. If  the
    12  assessor  is  satisfied  that the property is qualified for an exemption
    13  pursuant to this section, then such residential  improvements  shall  be
    14  exempt from taxation as provided in subdivision two of this section.
    15    § 2. This act shall take effect immediately.