Bill Text: NY S06147 | 2013-2014 | General Assembly | Introduced

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Bill Title: Provides that such exemption shall be effective retroactively to the prior fiscal year, but not beyond one year; also provides that if such exemption is granted it shall be prorated to the date upon which the veteran filed the application.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-01-08 - REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS [S06147 Detail]

Download: New_York-2013-S06147-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6147
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 8, 2014
                                      ___________
       Introduced  by  Sen.  AVELLA -- 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 certain veter-
         ans' exemptions
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1. Paragraph (a) of subdivision 1, and subdivisions 3 and 3-a
    2  of section 458-a of the real property tax law, paragraph (a) of subdivi-
    3  sion 1 as amended by chapter 179 of the laws of 2006, subdivision  3  as
    4  amended  by  chapter  646  of the laws of 2004 and as further amended by
    5  paragraph (b) of section 1 of part W of chapter 56 of the laws of  2010,
    6  subdivision 3-a as added by chapter 531 of the laws of 2006, are amended
    7  to read as follows:
    8    (a) "Period of war" means the Spanish-American war; the Mexican border
    9  period;  World War I; World War II; the hostilities, known as the Korean
   10  war, which commenced June twenty-seventh,  nineteen  hundred  fifty  and
   11  terminated  on  January  thirty-first,  nineteen hundred fifty-five; the
   12  hostilities, known as the Vietnam war, which commenced February  twenty-
   13  eighth,  nineteen hundred sixty-one and terminated on May seventh, nine-
   14  teen hundred seventy-five; [and] the hostilities, known as  the  Persian
   15  Gulf   conflict,   which   commenced  August  second,  nineteen  hundred
   16  ninety[.]; THE HOSTILITIES PARTICIPATED IN BY THE MILITARY FORCES OF THE
   17  UNITED STATES IN THE GLOBAL WAR ON TERRORISM  FROM  SEPTEMBER  ELEVENTH,
   18  TWO  THOUSAND  ONE  THROUGH THE END OF SUCH HOSTILITIES; AND THE HOSTIL-
   19  ITIES PARTICIPATED IN BY THE MILITARY FORCES OF  THE  UNITED  STATES  IN
   20  NATO  RELATED  COMBAT  THEATERS IN SOMALIA FROM AUGUST, NINETEEN HUNDRED
   21  NINETY-TWO THROUGH MARCH, NINETEEN HUNDRED NINETY-FOUR, BOSNIA IN DECEM-
   22  BER, NINETEEN HUNDRED NINETY-FIVE THROUGH NOVEMBER,  TWO  THOUSAND  FOUR
   23  AND KOSOVO IN APRIL, NINETEEN HUNDRED NINETY-NINE THROUGH JUNE, NINETEEN
   24  HUNDRED NINETY-NINE.
   25    3.  Application for exemption must be made by the owner, or all of the
   26  owners, of the property on a form prescribed by  the  commissioner.  The
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD13042-01-3
       S. 6147                             2
    1  owner  or  owners shall file the completed form in the assessor's office
    2  on or before the appropriate taxable  status  date;  PROVIDED,  HOWEVER,
    3  THAT SUCH EXEMPTION SHALL BE EFFECTIVE RETROACTIVELY TO THE PRIOR FISCAL
    4  YEAR,  BUT  NOT  BEYOND  ONE  YEAR; AND, PROVIDED, FURTHER, THAT IF SUCH
    5  EXEMPTION IS GRANTED IT SHALL BE PRORATED TO THE  DATE  UPON  WHICH  THE
    6  VETERAN  FILED  THE  APPLICATION.   The exemption shall continue in full
    7  force and effect for all appropriate subsequent tax years and the  owner
    8  or  owners  of  the  property shall not be required to refile each year.
    9  Applicants shall be required to refile  on  or  before  the  appropriate
   10  taxable status date if the percentage of disability percentage increases
   11  or  decreases  or may refile if other changes have occurred which affect
   12  qualification for an increased or decreased  amount  of  exemption.  Any
   13  applicant  convicted of making any willful false statement in the appli-
   14  cation for such exemption shall be subject to the  penalties  prescribed
   15  in the penal law.
   16    3-a.  Notwithstanding  the  provisions  of  this  section or any other
   17  provision of law, in a city having a population of one million or  more,
   18  applications for the exemption authorized pursuant to this section shall
   19  be  considered timely filed if they are filed on or before the fifteenth
   20  day of March of the  appropriate  year;  PROVIDED,  HOWEVER,  THAT  SUCH
   21  EXEMPTION SHALL BE EFFECTIVE RETROACTIVELY TO THE PRIOR FISCAL YEAR, BUT
   22  NOT  BEYOND  ONE YEAR; AND, PROVIDED, FURTHER, THAT IF SUCH EXEMPTION IS
   23  GRANTED IT SHALL BE PRORATED TO THE DATE UPON WHICH  THE  VETERAN  FILED
   24  THE APPLICATION.
   25    S 2. This act shall take effect immediately.