Bill Text: NY S09168 | 2021-2022 | General Assembly | Introduced

---

Bill Title: Provides real property tax relief to veterans who have at least ten years of service in the U.S. armed forces or in the organized militia of the state of New York.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2022-05-12 - REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS [S09168 Detail]

Download: New_York-2021-S09168-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                          9168

                    IN SENATE

                                      May 12, 2022
                                       ___________

        Introduced  by  Sen.  WEIK  --  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 providing real
          property tax relief to certain veterans

          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-d to read as follows:
     3    § 458-d. Reservists; local property tax credit.   1. A  county,  city,
     4  town  or village in this state may adopt a local law to provide qualify-
     5  ing residential real property a real property tax credit of up  to  four
     6  hundred  dollars for the purpose of recognizing the service of residents
     7  of this state who have served in the military  reserves  of  the  United
     8  States or of the organized militia of the state of New York. Where qual-
     9  ifying  residential  real  property  is owned by more than one qualified
    10  owner, the real property tax credit to which each such owner is entitled
    11  under this section may be combined. Where a reservist is also  the  non-
    12  remarried  surviving  spouse of another reservist, such surviving spouse
    13  may receive any real property tax credit under  this  section  to  which
    14  such surviving spouse's deceased spouse was entitled, in addition to the
    15  real  property  tax  credit such surviving spouse is themselves entitled
    16  under this section.
    17    2. An assessor shall apply the real property tax credit under subdivi-
    18  sion one of this section, as authorized by a municipality, to a qualify-
    19  ing owner's village, town, county and special district taxes.
    20    3. The real property tax credit  under  this  section  shall  only  be
    21  applied to county, city, town, village and special district taxes.
    22    4.  If  a  qualified  owner  is  already  receiving an exemption under
    23  section four hundred fifty-eight, four hundred  fifty-eight-a,  or  four
    24  hundred  fifty-eight-b of this title, such qualifying owner shall not be
    25  eligible for the real property tax credit under this section.
    26    5. The commissioner of the department of taxation  and  finance  shall
    27  develop  a  uniform  application for use by local assessors for the real

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13985-01-1
        S. 9168                             2

     1  property tax credit under this section, and shall  publish  any  related
     2  materials  to  support  the  use of such real property tax credit on its
     3  public website.
     4    6.  For  the  purposes of this section, the following terms shall have
     5  the following meanings:
     6    (a) "Reservist" means any person who is or has been a  member  of  the
     7  armed  forces  of  the  United  States who served in the Army, Navy, Air
     8  Force, Marine Corps, Coast Guard or any reserve force or reserve  compo-
     9  nent of the armed forces of the United States, or of the organized mili-
    10  tia  of  the  state  of  New York, provided that such person is either a
    11  member in good standing, or has received a discharge under honorable  or
    12  general conditions, after no less than ten years of service.
    13    (b) "Qualified owner" means a reservist, the spouse of a reservist, or
    14  the non-remarried surviving spouse of a reservist.
    15    (c)  "Qualified  residential  real property" means property owned by a
    16  qualified owner which is  used  exclusively  for  residential  purposes;
    17  provided, however, that in the event any portion of such property is not
    18  used  exclusively  for  residential  purposes  but  is  used  for  other
    19  purposes, such portion shall be subject to taxation  and  the  remaining
    20  portion  shall  be  eligible for the real property tax credit under this
    21  section to be applied. Such property shall be the primary  residence  of
    22  the  reservist  or  non-remarried  surviving  spouse  of such reservist,
    23  unless the reservist or non-remarried surviving spouse of such reservist
    24  is absent from such property due to medical reasons or institutionaliza-
    25  tion. In the event the reservist dies  and  there  is  no  non-remarried
    26  surviving  spouse, "qualifying residential real property" shall mean the
    27  primary residence owned by a qualified owner prior  to  death,  provided
    28  that  the  title to such property becomes vested in the dependent father
    29  or mother or dependent child or children under twenty-one years  of  age
    30  of  such  reservist  by virtue of devise by or descent from the deceased
    31  qualified owner, provided that such property is the primary residence of
    32  one or all of such devisees.
    33    § 2. This act shall take effect immediately and shall apply to taxable
    34  years beginning on and after the first of January  next  succeeding  the
    35  date on which it shall have become a law.