S T A T E   O F   N E W   Y O R K
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                                  3098

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 8, 2011
                               ___________

Introduced  by  Sen.  BALL  --  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  veteran's
  exemptions for a surviving spouse

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The opening paragraph of subdivision 1 and subdivision 2 of
section 458 of the real property tax law, as amended by  chapter  63  of
the laws of 1976, are amended to read as follows:
  All  property exempt by law from execution, other than an exempt home-
stead. But real property purchased with the proceeds of a pension, bonus
or insurance, or dividends or refunds on  such  insurance,  or  payments
received  as prisoner of war compensation from the United States govern-
ment, heretofore or  hereafter  received,  hereinafter  referred  to  as
eligible  funds, granted by the United States or by this state for mili-
tary or naval services, and  owned  by  the  person  who  rendered  such
services,  or by the spouse or [unremarried] UNMARRIED surviving spouse,
or dependent father or mother, or the children under twenty-one years of
age of such person is subject to taxation as herein provided.
  2.  Real  property  purchased  with  moneys   collected   by   popular
subscription  in  partial recognition of extraordinary services rendered
by any honorably discharged veteran of world war one, world war two,  or
of the hostilities which commenced June twenty-seventh, nineteen hundred
fifty, who sustained permanent disability while on military duty, either
total  or  partial, and owned by the person who sustained such injuries,
or by his or her spouse or [unremarried] UNMARRIED surviving spouse,  or
dependent  father  or mother, is subject to taxation as herein provided.
Such property shall be assessed in the same manner as other real proper-
ty in the tax  district.  At  the  meeting  of  the  assessors  to  hear
complaints  concerning  the  assessments, a verified application for the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07840-01-1
              

S. 3098                             2

exemption of such real property from taxation may be presented  to  them
by  or  on  behalf of the owner thereof, which application must show the
facts on which the exemption is claimed, including the amount of  moneys
so  raised  and  used  in  or  toward  the purchase of such property. No
exemption on account of any such gift shall be allowed in excess of five
thousand dollars. The application for exemption shall be  presented  and
action  thereon  taken in the manner provided by subdivision one of this
section. If no application for exemption be granted, the property  shall
be subject to taxation for all purposes. The provisions herein, relating
to the assessment and exemption of property purchased with moneys raised
by  popular  subscription, apply and shall be enforced in each municipal
corporation authorized to levy taxes.
  S 2. Subdivision 3 of section 458 of the real  property  tax  law,  as
amended  by  chapter  46  of  the  laws  of  2006, is amended to read as
follows:
  3. In addition to any exemption from taxation on real  property  which
may  be  allowed  to veterans pursuant to the provisions of subdivisions
one and two of this section, the  primary  residence  of  any  seriously
disabled  veteran  who  is  eligible  for  pecuniary assistance from the
United States government, or who has received pecuniary assistance  from
the  United States government and has applied such assistance toward the
acquisition or modification of a  suitable  housing  unit  with  special
fixtures  or  movable  facilities  made  necessary  by the nature of the
veteran's disability, and the necessary land therefor,  shall  be  fully
exempt  from  taxation  and special district charges and assessments and
special ad valorem levies. The same exemption shall also be  allowed  on
such  a  housing  unit  owned  by  the [unremarried] UNMARRIED surviving
spouse of such veteran, or by such veteran and  spouse  while  occupying
such  premises  as  a  residence.  The [unremarried] UNMARRIED surviving
spouse of such veteran may transfer the exemption  to  any  new  housing
unit  to  be  used  as his or her primary residence. If an exemption has
already been granted pursuant to the provisions of subdivisions one  and
two  of  this  section,  application  for  a further exemption as herein
provided may be made and action taken thereon in the same manner as  set
forth in subdivision one of this section.
  S  3.  Paragraphs (c) and (d) of subdivision 1 of section 458-a of the
real property tax law, paragraph (c) as amended by chapter  100  of  the
laws  of 1988 and paragraph (d) as amended by chapter 899 of the laws of
1985, are amended to read as follows:
  (c) "Qualified owner" means a veteran, the spouse of a veteran or  the
[unremarried] UNMARRIED surviving spouse of a veteran. Where property is
owned  by  more than one qualified owner, the exemption to which each is
entitled may be combined. Where a  veteran  is  also  the  [unremarried]
UNMARRIED  surviving  spouse  of a veteran, such person may also receive
any exemption to which the deceased spouse was entitled.
  (d) "Qualifying residential real property" means property owned  by  a
qualified  owner  which  is  used  exclusively for residential purposes;
provided however, that in the event any portion of such property is  not
so  used  exclusively  for  residential  purposes  but is used for other
purposes, such portion shall be subject to taxation  and  the  remaining
portion  only  shall  be  entitled  to  the  exemption  provided by this
section. Such property must be the primary residence of the  veteran  or
[unremarried]  UNMARRIED  surviving  spouse  of  the veteran, unless the
veteran or [unremarried] UNMARRIED surviving spouse is absent  from  the
property  due  to  medical reasons or institutionalization. In the event
the veteran dies and  there  is  no  [unremarried]  UNMARRIED  surviving

S. 3098                             3

spouse,  "qualifying  residential  real property" shall mean the primary
residence owned by a qualified owner prior to death, provided  that  the
title  to  the property becomes vested in the dependent father or mother
or dependent child or children under twenty-one years of age of a veter-
an  by virtue of devise by or descent from the deceased qualified owner,
provided that the property is the primary residence of one or all of the
devisees.
  S 4. This act shall take effect immediately.