senate Bill S2652

Relates to prorating a veteran's exemption if such veteran moves within the same county

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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

  • 23 / Jan / 2013
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 04 / Jun / 2013
    • 1ST REPORT CAL.1119
  • 05 / Jun / 2013
    • 2ND REPORT CAL.
  • 10 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 11 / Jun / 2013
    • PASSED SENATE
  • 11 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 11 / Jun / 2013
    • REFERRED TO REAL PROPERTY TAXATION
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 04 / Feb / 2014
    • 1ST REPORT CAL.139
  • 10 / Feb / 2014
    • 2ND REPORT CAL.
  • 11 / Feb / 2014
    • ADVANCED TO THIRD READING
  • 06 / Mar / 2014
    • PASSED SENATE
  • 06 / Mar / 2014
    • DELIVERED TO ASSEMBLY
  • 06 / Mar / 2014
    • REFERRED TO REAL PROPERTY TAXATION

Summary

Relates to prorating a veteran's exemption if such veteran moves within the same county, or in the case of a city having a population of one million or more persons, within the same city.

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Bill Details

See Assembly Version of this Bill:
A9042
Versions:
S2652
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยงยง458 & 458-a, RPT L
Versions Introduced in 2011-2012 Legislative Cycle:
S7701A, S7701A

Sponsor Memo

BILL NUMBER:S2652 REVISED MEMO 03/06/2014

TITLE OF BILL: An act to amend the real property tax law, in relation
to prorating a veteran's exemption if such veteran moves within the
same county

PURPOSE:

To ensure that veterans already receiving property tax exemptions,
continue to receive such exemptions upon moving within the same
county.

SUMMARY OF PROVISIONS:

Section 1: Amends Section 458 of the real property tax law, as added
by chapter 166 of the laws of 2006.

Currently, a veteran already receiving a property tax exemption can
sell the property receiving the exemption and purchase property within
the same city, town, or village and have the exemption transferred and
prorated for the remainder of the fiscal year. Section 458 is
amended, replacing "city, town, or village" with "county, or in the
case of a city having a population of one million or more persons,
within the same city".

Section 2: Amends Section 458-a of the real property tax law, as added
by chapter 166 of the laws of 2006, also replacing "city, town, or
village" with "county, or in the case of a city having a population of
one million or more persons, within the same city".

Section 3: States this act shall take effect on the second of January
next succeeding the date on which it shall have become a law and shall
apply to assessment rolls prepared on the basis of taxable status
dates occurring on and after such date.

JUSTIFICATION:

This Legislature has supported and defended the rights of New York
State's veterans. New York continues to thank and reward our
servicemen and women for the personal sacrifices they have made while
protecting our state and our nation. Our veterans have served in
peacetime and during wartime, whenever they were needed.

Veterans living in New York State are currently entitled to a tax
exemption on their primary home. Unfortunately though, this exemption
is not transferable unless the veteran moves within the locality he or
she currently resides. Like most other residents, many veterans may
choose to, or need to, move into a new home at least once in their
lives. Because of the unnecessarily specific nature of the current
law, veterans moving out of one home and into another home will lose
the modest tax exemptions they have earned if their new home is in a
city, town or village different than that of the first, original home.
This legislation would ensure that veterans are able to move anywhere
within the same county, without losing the tax exemptions they have
been promised, and deserve.

LEGISLATIVE HISTORY:


6/11/12 - S7701 Referred to Rules / A5518B Passed Assembly
6/14/12 - S7701A Referred to Rules
1/23/13 - S2652 Referred to Veterans, Homeland Security and Military
Affairs
6/11/13 - S2652 Passed Senate

FISCAL IMPLICATIONS:

None to the State.

EFFECTIVE DATE:

This act shall take effect on the second of January next succeeding
the date on which it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates
occurring on and after such date.

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

                                  2652

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 23, 2013
                               ___________

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  prorating  a
  veteran's exemption if such veteran moves within the same county

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

  Section 1. Subdivision 9 of section 458 of the real property tax  law,
as  amended  by  chapter  503  of the laws of 2008, is amended and a new
subdivision 10 is added to read as follows:
  9. Notwithstanding the provisions of subdivision one of this  section,
the  governing  body  of  any  [municipality] CITY, TOWN OR VILLAGE may,
after public hearing, adopt a local law, ordinance or resolution provid-
ing where a veteran, the spouse of the veteran or unremarried  surviving
spouse already receiving an exemption pursuant to this section sells the
property  receiving the exemption and purchases property within the same
[city, town or village] COUNTY, OR IN THE CASE OF A CITY HAVING A  POPU-
LATION  OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, the asses-
sor shall transfer and prorate, for the remainder of  the  fiscal  year,
the  exemption  which the veteran, the spouse of the veteran or unremar-
ried surviving spouse received. The prorated exemption  shall  be  based
upon  the  date  the  veteran,  the spouse of the veteran or unremarried
surviving spouse obtains title to the new property and shall  be  calcu-
lated  by  multiplying  the  tax rate or rates for each municipal corpo-
ration which levied taxes, or for which taxes were levied, on the appro-
priate tax roll used for the fiscal  year  or  years  during  which  the
transfer  occurred  times the previously granted exempt amount times the
fraction of each fiscal year or years remaining subsequent to the trans-
fer of title. Nothing in this section shall be construed to  remove  the
requirement that any such veteran, the spouse of the veteran or unremar-
ried  surviving spouse transferring an exemption pursuant to this subdi-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04686-02-3

S. 2652                             2

vision shall reapply for  the  exemption  authorized  pursuant  to  this
section  on  or  before  the following taxable status date, in the event
such veteran, the spouse of the veteran or unremarried surviving  spouse
wishes to receive the exemption in future fiscal years.
  10.    NOTWITHSTANDING  THE  PROVISIONS  OF  SUBDIVISION  ONE  OF THIS
SECTION, THE GOVERNING BODY OF ANY COUNTY OR CITY WITH A  POPULATION  OF
ONE  MILLION  OR  MORE  PERSONS MAY, AFTER PUBLIC HEARING, ADOPT A LOCAL
LAW, ORDINANCE OR RESOLUTION PROVIDING WHERE A VETERAN,  THE  SPOUSE  OF
THE  VETERAN  OR  UNREMARRIED  SURVIVING  SPOUSE  ALREADY  RECEIVING  AN
EXEMPTION PURSUANT TO THIS SECTION  SELLS  THE  PROPERTY  RECEIVING  THE
EXEMPTION  AND PURCHASES PROPERTY WITHIN THE SAME COUNTY, OR IN THE CASE
OF A CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS, WITHIN THE
SAME CITY, THE ASSESSOR SHALL TRANSFER AND PRORATE, FOR THE REMAINDER OF
THE FISCAL YEAR, THE EXEMPTION WHICH THE  VETERAN,  THE  SPOUSE  OF  THE
VETERAN OR UNREMARRIED SURVIVING SPOUSE RECEIVED. THE PRORATED EXEMPTION
SHALL  BE  BASED UPON THE DATE THE VETERAN, THE SPOUSE OF THE VETERAN OR
UNREMARRIED SURVIVING SPOUSE OBTAINS TITLE TO THE NEW PROPERTY AND SHALL
BE CALCULATED BY MULTIPLYING THE TAX RATE OR RATES  FOR  EACH  MUNICIPAL
CORPORATION  WHICH  LEVIED TAXES, OR FOR WHICH TAXES WERE LEVIED, ON THE
APPROPRIATE TAX ROLL USED FOR THE FISCAL YEAR OR YEARS DURING WHICH  THE
TRANSFER  OCCURRED  TIMES THE PREVIOUSLY GRANTED EXEMPT AMOUNT TIMES THE
FRACTION OF EACH FISCAL YEAR OR YEARS REMAINING SUBSEQUENT TO THE TRANS-
FER OF TITLE. NOTHING IN THIS SECTION SHALL BE CONSTRUED TO  REMOVE  THE
REQUIREMENT THAT ANY SUCH VETERAN, THE SPOUSE OF THE VETERAN OR UNREMAR-
RIED  SURVIVING SPOUSE TRANSFERRING AN EXEMPTION PURSUANT TO THIS SUBDI-
VISION SHALL REAPPLY FOR  THE  EXEMPTION  AUTHORIZED  PURSUANT  TO  THIS
SECTION  ON  OR  BEFORE  THE FOLLOWING TAXABLE STATUS DATE, IN THE EVENT
SUCH VETERAN, THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING  SPOUSE
WISHES TO RECEIVE THE EXEMPTION IN FUTURE FISCAL YEARS.
  S  2.  Subdivision 8 of section 458-a of the real property tax law, as
amended by chapter 503 of the laws of 2008, is amended and a new  subdi-
vision 9 is added to read as follows:
  8.  Notwithstanding the provisions of paragraph (c) of subdivision one
of this section and subdivision three of  this  section,  the  governing
body of any [municipality] CITY, TOWN OR VILLAGE may, after public hear-
ing,  adopt  a local law, ordinance or resolution providing that where a
veteran, the spouse of  the  veteran  or  unremarried  surviving  spouse
already  receiving an exemption pursuant to this section sells the prop-
erty receiving the exemption and  purchases  property  within  the  same
[city,  town or village] COUNTY, OR IN THE CASE OF A CITY HAVING A POPU-
LATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, the  asses-
sor  shall  transfer  and prorate, for the remainder of the fiscal year,
the exemption received. The prorated exemption shall be based  upon  the
date  the  veteran,  the  spouse of the veteran or unremarried surviving
spouse obtains title to the new property  and  shall  be  calculated  by
multiplying  the  tax rate or rates for each municipal corporation which
levied taxes, or for which taxes were levied,  on  the  appropriate  tax
roll  used  for  the  fiscal  year  or  years  during which the transfer
occurred times the previously granted exempt amount times  the  fraction
of  each  fiscal  year  or years remaining subsequent to the transfer of
title. Nothing in this section shall be construed to remove the require-
ment that any such veteran, the spouse of  the  veteran  or  unremarried
surviving  spouse transferring an exemption pursuant to this subdivision
shall reapply for the exemption authorized pursuant to this  section  on
or  before the following taxable status date, in the event such veteran,

S. 2652                             3

the spouse of the veteran or  unremarried  surviving  spouse  wishes  to
receive the exemption in future fiscal years.
  9.  NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (C) OF SUBDIVISION ONE
OF  THIS  SECTION  AND  SUBDIVISION THREE OF THIS SECTION, THE GOVERNING
BODY OF ANY COUNTY OR CITY HAVING A POPULATION OF ONE  MILLION  OR  MORE
PERSONS  MAY,  AFTER  PUBLIC  HEARING,  ADOPT  A LOCAL LAW, ORDINANCE OR
RESOLUTION PROVIDING THAT WHERE A VETERAN, THE SPOUSE OF THE VETERAN  OR
UNREMARRIED  SURVIVING SPOUSE ALREADY RECEIVING AN EXEMPTION PURSUANT TO
THIS SECTION SELLS THE PROPERTY RECEIVING THE  EXEMPTION  AND  PURCHASES
PROPERTY WITHIN THE SAME COUNTY, OR IN THE CASE OF A CITY HAVING A POPU-
LATION  OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, THE ASSES-
SOR SHALL TRANSFER AND PRORATE, FOR THE REMAINDER OF  THE  FISCAL  YEAR,
THE  EXEMPTION  RECEIVED. THE PRORATED EXEMPTION SHALL BE BASED UPON THE
DATE THE VETERAN, THE SPOUSE OF THE  VETERAN  OR  UNREMARRIED  SURVIVING
SPOUSE  OBTAINS  TITLE  TO  THE  NEW PROPERTY AND SHALL BE CALCULATED BY
MULTIPLYING THE TAX RATE OR RATES FOR EACH MUNICIPAL  CORPORATION  WHICH
LEVIED  TAXES,  OR  FOR  WHICH TAXES WERE LEVIED, ON THE APPROPRIATE TAX
ROLL USED FOR THE  FISCAL  YEAR  OR  YEARS  DURING  WHICH  THE  TRANSFER
OCCURRED  TIMES  THE PREVIOUSLY GRANTED EXEMPT AMOUNT TIMES THE FRACTION
OF EACH FISCAL YEAR OR YEARS REMAINING SUBSEQUENT  TO  THE  TRANSFER  OF
TITLE. NOTHING IN THIS SECTION SHALL BE CONSTRUED TO REMOVE THE REQUIRE-
MENT  THAT  ANY  SUCH  VETERAN, THE SPOUSE OF THE VETERAN OR UNREMARRIED
SURVIVING SPOUSE TRANSFERRING AN EXEMPTION PURSUANT TO THIS  SUBDIVISION
SHALL  REAPPLY  FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION ON
OR BEFORE THE FOLLOWING TAXABLE STATUS DATE, IN THE EVENT SUCH  VETERAN,
THE  SPOUSE  OF  THE  VETERAN  OR UNREMARRIED SURVIVING SPOUSE WISHES TO
RECEIVE THE EXEMPTION IN FUTURE FISCAL YEARS.
  S 3. This act shall take effect on the second of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on and after such date.

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