BILL NUMBER: S38
TITLE OF BILL :
An act to amend the real property tax law, in relation to including
the war on terrorism within the definition of "period of war" for
purposes of the veterans alternative property tax exemption
This bill would permit veterans of the war on terrorism, including the
hostilities in Afghanistan and Iraq, to apply for the real property
tax exemptions currently offered to veterans of previous wars; and
permit localities to accept late applications for such exemption, if
the veteran was in active duty service to the armed forces on the
taxable status date.
SUMMARY OF PROVISIONS :
Section 1: Includes the war on terrorism, including the hostilities in
Afghanistan and Iraq, commenced in 2001, in the definition of "period
of war" for the purposes of the veterans alternative real property tax
Section 2: Permits local governments, by passage of local law, to
accept applications for such exemptions after the taxable status date,
if the veteran was in active duty service to the armed forces on the
taxable status date. If a municipality elects to accept such late
applications, the veteran would have thirty days from their date of
separation or from the date the local law permitting such late filing
is passed, which ever is later.
EXISTING LAW :
Present law permits local governments, at their option, to offer real
property tax exemptions of up to fifteen percent of$12,000, to war
In recognition of their service to their county, the Real Property Tax
Law permits local governments the option of extending partial real
property tax exemptions to honorably discharged veterans who served in
time of war. Applications for these exemptions must be filed by the
annual taxable status date. This bill would permit veteran of the war
on terrorism, including the hostilities in Afghanistan and Iraq, to
qualify for these exemptions. This bill would also address defect in
the current law which precludes veterans who leave active duty service
after the taxable status date from applying for this exemption until
the following year, by permitting local government, again at their
option, to accept applications as much as thirty days after the
veteran leaves service.
LEGISLATIVE HISTORY :
2005-2006 Passed Senate (S.2224)
2007: Passed Senate, 2008: Referred to Veterans Homeland Security and
Military Affairs (S.1529/ A.10231)
FISCAL IMPLICATIONS :
None to the state.
EFFECTIVE DATE :
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