senate Bill S2181

Amended

Relates to a real property tax exemption for property owned by certain persons performing active duty in a combat zone

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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
  • 21 / Feb / 2013
    • AMEND AND RECOMMIT TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 21 / Feb / 2013
    • PRINT NUMBER 2181A
  • 08 / Jan / 2014
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

Summary

Authorizes municipalities to offer a real property tax exemption for property owned by certain persons performing active duty in a combat zone in an amount equal to ten percent of the value of the real property.

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Bill Details

See Assembly Version of this Bill:
A566
Versions:
S2181
S2181A
Legislative Cycle:
2013-2014
Current Committee:
Senate Veterans, Homeland Security And Military Affairs
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง458-c, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S1750, A5455
2009-2010: S2742, S2742

Sponsor Memo

BILL NUMBER:S2181

TITLE OF BILL: An act to amend the real property tax law, in relation
to a real property tax exemption for property owned by certain persons
performing active duty in a combat zone

PURPOSE OR GENERAL IDEA OF BILL: This bill amends the Real Property Tax
Law by adding new section 458-c which provides, at local option, after
public hearings, an exemption of 10% of assessed value on primary resi-
dences owned by active military personnel who have served in a combat
zone during the taxable year. It does not apply to portions of the resi-
dence not used exclusively by the qualifying person or his or her spouse
as a primary residence.

SUMMARY OF SPECIFIC PROVISIONS:

Section one adds a new section 458-c to the real property tax law.

Section two is the effective date.

JUSTIFICATION: This bill assists in reducing the financial burden expe-
rienced by the active military personnel in a combat zone. Many service-
men and women have taken pay cuts from their civilian jobs to serve
their country in a time of need. These servicemen and women deserve
support from their government and fellow citizens including ameliorating
financial hardship for their families back home. Increased property
taxes across this state have imposed greater financial stress on these
men and women engaged in active combat duty. A 10% tax exemption on
their primary residence is warranted and helps mitigate the increasing
tax burdens of home ownership.

PRIOR LEGISLATIVE HISTORY:
2005 - S.5973/A.9054 - RULES/Real Prop. Tax 2006 - S.5973/A.9054-B -
Veterans/Vets Affairs 2007 - S.1311/A.438 - RULE/Vets Affairs 2008 -
S.1311/A.438 - Passed Senate 2009 - S.2742 - Vets Affairs 2010 - S.2742
- Vets Affairs 2011 - S.1750/A.5455 - Veterans/Vets Affairs 2012 -
S.1750/A.5455 - Veterans/Vets Affairs

FISCAL IMPLICATIONS: There will be a loss of revenue equal to 10% of the
assessed real property of qualified persons who apply for this
exemption.

EFFECTIVE DATE: This act shall take effect immediately and shall apply
to real property having a taxable status date on or after such effective
date.

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

                                  2181

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by  Sen.  GOLDEN -- 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 a real proper-
  ty tax exemption for property  owned  by  certain  persons  performing
  active duty in a combat zone

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

  Section 1. The real property tax  law  is  amended  by  adding  a  new
section 458-c to read as follows:
  S  458-C.  ACTIVE  DUTY  SERVICE IN A COMBAT ZONE. 1. RESIDENTIAL REAL
PROPERTY OWNED BY A PERSON WHO AT ANY TIME DURING A TAXABLE YEAR  SERVES
IN  ORDERED MILITARY DUTY IN A COMBAT ZONE SHALL BE EXEMPT FROM TAXATION
BY ANY MUNICIPAL CORPORATION IN WHICH LOCATED  TO  THE  EXTENT  PROVIDED
HEREIN.    FOR  PURPOSES OF THIS SUBDIVISION, THE TERM "ORDERED MILITARY
DUTY" MEANS ANY MILITARY DUTY PERFORMED IN THE SERVICE OF THE  STATE  OR
OF  THE  UNITED  STATES,  INCLUDING BUT NOT LIMITED TO ATTENDANCE AT ANY
SERVICE SCHOOL OR SCHOOLS CONDUCTED BY THE ARMED FORCES  OF  THE  UNITED
STATES,  BY A PUBLIC OFFICER OR EMPLOYEE AS A MEMBER OF ANY FORCE OF THE
ORGANIZED MILITIA OR OF ANY RESERVE FORCE OR RESERVE  COMPONENT  OF  THE
ARMED  FORCES  OF THE UNITED STATES, PURSUANT TO ORDERS ISSUED BY COMPE-
TENT STATE OR FEDERAL AUTHORITY, WITH OR WITHOUT  THE  CONSENT  OF  SUCH
PUBLIC  OFFICER  OR  EMPLOYEE.  PARTICIPATION IN ROUTINE RESERVE OFFICER
TRAINING CORPS TRAINING IS NOT CONSIDERED TO BE  ORDERED  MILITARY  DUTY
EXCEPT  WHEN  PERFORMING ADVANCED TRAINING DUTY AS A MEMBER OF A RESERVE
COMPONENT OF THE ARMED FORCES.   FOR PURPOSES  OF  THIS  SUBDIVISION,  A
"COMBAT  ZONE"  IS  IN AN AREA DESIGNATED BY THE PRESIDENT OF THE UNITED
STATES BY EXECUTIVE ORDER AS A "COMBAT ZONE"  AT  ANY  TIME  DURING  THE
PERIOD  DESIGNATED  BY THE PRESIDENT BY EXECUTIVE ORDER AS THE PERIOD OF
COMBATANT ACTIVITIES IN SUCH ZONE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00814-01-3

S. 2181                             2

  2. AFTER A PUBLIC HEARING, A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A
LOCAL LAW TO PROVIDE THAT QUALIFYING REAL PROPERTY SHALL BE EXEMPT  FROM
TAXATION IN AN AMOUNT EQUAL TO TEN PERCENT OF THE ASSESSED VALUE OF SUCH
RESIDENTIAL REAL PROPERTY.
  3.  (A) THE AUTHORITY GRANTED IN SUBDIVISION TWO OF THIS SECTION SHALL
NOT BE CONSTRUED TO PERMIT A COUNTY, CITY, TOWN  OR  VILLAGE  TO  EXEMPT
QUALIFYING REAL PROPERTY FROM TAXES LEVIED FOR SCHOOL PURPOSES.
  (B)  THE  PROVISIONS  OF  THIS SECTION SHALL ONLY APPLY TO RESIDENTIAL
REAL PROPERTY WHICH IS THE PRIMARY RESIDENCE OF THE APPLICANT,  PROVIDED
THAT,  IN THE EVENT ANY PORTION OF SUCH REAL PROPERTY IS NOT USED EXCLU-
SIVELY FOR THE APPLICANT'S OR HIS OR  HER  SPOUSE'S  PRIMARY  RESIDENCE,
SUCH  PORTION  SHALL  NOT  BE  SUBJECT  TO THE EXEMPTION GRANTED BY THIS
SECTION.
  4. AN EXEMPTION SHALL BE GRANTED PURSUANT TO THIS  SECTION  ONLY  UPON
APPLICATION  BY THE OWNER OF THE PROPERTY ON A FORM AND IN SUCH A MANNER
AS SHALL BE PRESCRIBED BY THE STATE BOARD.
  S 2. This act shall take effect immediately and shall  apply  to  real
property having a taxable status date on or after such effective date.

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