senate Bill S2236

Extends real property partial tax exemptions for qualified veterans to include taxes for school purposes

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Sponsor

Co-Sponsors

Bill Status


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

  • 15 / Jan / 2013
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 04 / Jun / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 08 / Jan / 2014
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

Summary

Extends real property partial tax exemptions for qualified veterans to include taxes for school purposes.

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Bill Details

Versions:
S2236
Legislative Cycle:
2013-2014
Current Committee:
Senate Veterans, Homeland Security And Military Affairs
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยงยง458-a & 458, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S1995
2009-2010: S2195

Votes

11
1
11
Aye
1
Nay
1
aye with reservations
0
absent
0
excused
0
abstained
show Veterans, Homeland Security and Military Affairs committee vote details

Sponsor Memo

BILL NUMBER:S2236 REVISED 1/28/13

TITLE OF BILL: An act to amend the real property tax law, in relation
to partial property tax exemptions of school taxes for qualified veter-
ans

PURPOSE: To extend the current real property partial tax exemptions for
qualified veterans to include taxes for school purposes.

SUMMARY OF PROVISIONS:

Section one amends Real Property Tax Law section 458-a(2)(d)(i) to
include local school taxes within the current exemption for veterans.

Section two amends Real Property Tax Law section 458(1)(3) to include
local school taxes within the current exemption for veterans.

Section three provides that this act shall take effect on the first of
January next succeeding the date on which it shall have become a law and
shall apply to all assessment rolls completed on and after such date.

EXISTING LAW: Under current law, local governments have the option to
provide veterans with an exemption from the general municipal taxes
imposed upon real property.

JUSTIFICATION: According to the Center for American Progress, nearly
one in seven homeless adults were veterans in 2011. In the same year,
1.5 million veterans were estimated to have been at risk of homelessness
due-to poverty, lack of support networks, and dismal living conditions
in overcrowded or substandard housing. Government at both the state and
federal level should do everything it can to change this by helping
veterans get back on their feet when they return to civilian life. This
bill helps veterans stay in their homes by expanding the property tax
exemptions available to them.

LEGISLATIVE HISTORY:

2012: S.1995 - Referred to Veterans, Homeland Security & Military
Affairs
2011: S.1995 - Reported to Finance
2009-10: S.2195 - Referred to Veterans, Homeland Security & Military
Affairs, both years 2008: S.3002 - 3rd Reading 2007: S.3002 - Referred
to Veterans, Homeland Security & Military Affairs

FISCAL IMPLICATIONS: None to the State

LOCAL FISCAL IMPLICATIONS: Unknown

EFFECTIVE DATE: This act shall take effect on the first of January next
succeeding the date on which it shall have become a law and shall apply
to all assessment rolls completed on and after such date.

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

                                  2236

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 15, 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 partial  prop-
  erty tax exemptions of school taxes for qualified veterans

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

  Section 1. Subparagraph (i) of  paragraph  (d)  of  subdivision  2  of
section  458-a  of the real property tax law, as added by chapter 525 of
the laws of 1984, is amended to read as follows:
  (i) The exemption from taxation provided by this subdivision shall  be
applicable to county, city, town and village taxation, [but shall not be
applicable to] AND taxes levied for school purposes.
  S  2. Paragraph 3 of subdivision 1 of section 458 of the real property
tax law, as amended by chapter 733 of the laws of 1959,  is  amended  to
read as follows:
  (3)  If  the assessors are satisfied that the applicant is entitled to
any exemption, they shall make appropriate entries upon the  assessment-
roll  opposite  the  description of such property and subtract the total
amount of such exemption from the total amount assessed pursuant to  the
provisions  of  paragraph one of this subdivision. Such entries shall be
made and continued in each assessment of the property so long as  it  is
exempt  from taxation for any purpose. Such real property, to the extent
of the exemption entered by the assessors, shall be exempt  from  state,
county  and general municipal taxation, [but shall be taxable] AND TAXA-
TION for local school purposes. The provisions herein, relating  to  the
assessment and exemption of property purchased with eligible funds apply
and  shall  be enforced in each municipal corporation authorized to levy
taxes.
  S 3. This act shall take effect on the first of January next  succeed-
ing  the date on which it shall have become a law and shall apply to all
assessment rolls completed on and after such date.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05252-01-3

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