senate Bill S2166

Allows municipalities to accept retroactive applications for certain real property tax credits for veterans

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 14 / Jan / 2013
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 30 / May / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 08 / Jan / 2014
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

Summary

Allows municipalities to accept retroactive applications for certain real property tax credits for veterans.

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Bill Details

Versions:
S2166
Legislative Cycle:
2013-2014
Current Committee:
Senate Veterans, Homeland Security And Military Affairs
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยงยง458, 458-a & 458-b, RPT L
Versions Introduced in 2011-2012 Legislative Cycle:
S3541

Votes

Sponsor Memo

BILL NUMBER:S2166

TITLE OF BILL: An act to amend the real property tax law, in relation
to allowing municipalities to accept retroactive applications for
certain real property tax credits for veterans

PURPOSE OR GENERAL IDEA OF BILL: To give municipalities the ability to
accept retroactive applications for veterans' tax credits.

SUMMARY OF SPECIFIC PROVISIONS: Amends sections 458, 458-a, and 458-b
of the Real Property Tax Law to give local governments the ability to
adopt local laws that would allow for retroactive application of up to
three years from the date of application for the eligible funds veter-
ans' exemption, the alternative veterans' exemption, and the Cold War
veterans' exemption.

JUSTIFICATION: Local governments should have the option of accepting
retroactive applications for the veterans' tax credits. This bill gives
municipalities explicit statutory authority to do so.

PRIOR LEGISLATIVE HISTORY: 5.3541 of 2011-2012

FISCAL IMPLICATIONS: None to the state.

EFFECTIVE DATE: Immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2166

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by  Sen. VALESKY -- 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 allowing muni-
  cipalities to accept retroactive applications for certain real proper-
  ty tax credits for veterans

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

  Section  1.  Subdivision 1 of section 458 of the real property tax law
is amended by adding a new paragraph 6 to read as follows:
  (6) NOTWITHSTANDING THE  PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
PROVISION  OF  LAW, EACH COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A LOCAL
LAW ALLOWING SUCH COUNTY, CITY, TOWN OR VILLAGE  TO  ACCEPT  RETROACTIVE
APPLICATIONS  FOR THE EXEMPTION SET FORTH IN THIS SECTION FOR ASSESSMENT
ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES  OCCURRING  NO  MORE
THAN THREE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
  S 2. Section 458-a of the real property tax law is amended by adding a
new subdivision 3-b to read as follows:
  3-B.  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION OR ANY OTHER
PROVISION OF LAW, EACH COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT  A  LOCAL
LAW  ALLOWING  SUCH  COUNTY, CITY, TOWN OR VILLAGE TO ACCEPT RETROACTIVE
APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FOR  ASSESSMENT
ROLLS  PREPARED  ON  THE BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE
THAN THREE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
  S 3. Subdivision 2 of section 458-b of the real property  tax  law  is
amended by adding a new paragraph (b-1) to read as follows:
  (B-1)  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS SECTION OR ANY OTHER
PROVISION OF LAW, EACH COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT  A  LOCAL
LAW  ALLOWING  SUCH  COUNTY, CITY, TOWN OR VILLAGE TO ACCEPT RETROACTIVE
APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FOR  ASSESSMENT
ROLLS  PREPARED  ON  THE BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE
THAN THREE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
  S 4. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04738-01-3

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