senate Bill S2181A

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

download pdf

Sponsor

Co-Sponsors

Bill Status


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

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.

do you support this bill?

Bill Details

See Assembly Version of this Bill:
A566A
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:S2181A

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:

To provide local governments with the opportunity to afford homeowners
who was in active service in the armed forces of the United States
during the year to receive a partial exemption from the municipal real
property taxes for that year

SUMMARY OF PROVISIONS:

Section one of the bill adds a new section 458-c to the Real property
Tax Law to provide local governments with the option to provide a
partial exemption against the municipal real property taxes assessed
on the primary residence of a person who was in active service in the
armed forces of the United States during the year.

Section two provides that this act shall take effect immediately and
shall apply to real property having a taxable status date on or after
such effective date.

EXISTING LAW:

New bill

JUSTIFICATION:

This bill assists in reducing the financial burden experienced by the
active military personnel in a combat zone. Many servicemen 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 l0% tax exemption on their
primary residence is warranted and helps mitigate the increasing tax
burdens of home ownership.

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: None to the State

LOCAL FISCAL IMPLICATIONS: This bill provides local governments with
the option to a real property tax exemption for qualified homeowners.


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--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by  Sens.  GOLDEN, AVELLA -- read twice and ordered printed,
  and when printed to be committed to the Committee on  Veterans,  Home-
  land  Security  and  Military  Affairs  --  committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

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.  FOR  PURPOSES  OF
THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
  (A)  "ACTIVE  SERVICE  IN THE ARMED FORCES OF THE UNITED STATES" SHALL
MEAN ACTIVE DUTY (OTHER THAN FOR TRAINING) IN THE ARMY, NAVY  (INCLUDING
THE  MARINE  CORPS),  AIR  FORCE  OR COAST GUARD OF THE UNITED STATES AS
DEFINED IN TITLE TEN OF THE UNITED STATES CODE.
  (B) "COMBAT ZONE" SHALL MEAN AN AREA DESIGNATED BY  THE  PRESIDENT  OF
THE UNITED STATES BY EXECUTIVE ORDER AS A "COMBAT ZONE".
  (C)  "QUALIFYING  REAL  PROPERTY" SHALL MEAN RESIDENTIAL REAL PROPERTY
OWNED BY A PERSON WHO PERFORMED ACTIVE SERVICE IN THE  ARMED  FORCES  OF
THE UNITED STATES IN A COMBAT ZONE DURING THE TAXABLE YEAR.
  2. AFTER A PUBLIC HEARING, A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A
LOCAL  LAW PROVIDING FOR AN EXEMPTION PURSUANT TO THE PROVISIONS OF THIS
SECTION.  SUCH LOCAL LAW MAY PROVIDE THAT QUALIFYING REAL PROPERTY OWNED
BY A PERSON WHO AT ANY TIME DURING THE  TAXABLE  YEAR  PERFORMED  ACTIVE
SERVICE  IN THE ARMED FORCES OF THE UNITED STATES IN A COMBAT ZONE SHALL
BE EXEMPT FROM TAXATION IN  AN  AMOUNT  EQUAL  TO  TEN  PERCENT  OF  THE
ASSESSED VALUE OF SUCH QUALIFYING REAL PROPERTY.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00814-04-3

S. 2181--A                          2

  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 QUALIFYING REAL
PROPERTY WHICH IS THE PRIMARY RESIDENCE OF THE APPLICANT, PROVIDED THAT,
IN  THE  EVENT ANY PORTION OF SUCH REAL PROPERTY IS NOT USED EXCLUSIVELY
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 COMMISSIONER. THE APPLICANT SHALL FURNISH
SUCH INFORMATION AS THE COMMISSIONER SHALL REQUIRE.
  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.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.