senate Bill S4506

Amended

Authorizes granting of school tax exemption to veterans with at least forty percent disability

download pdf

Sponsor

Bill Status


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

actions

  • 05 / Apr / 2013
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 30 / May / 2013
    • 1ST REPORT CAL.932
  • 03 / Jun / 2013
    • 2ND REPORT CAL.
  • 04 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 21 / Jun / 2013
    • PASSED SENATE
  • 21 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 24 / Jun / 2013
    • REFERRED TO VETERANS' AFFAIRS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 09 / Jan / 2014
    • AMEND AND RECOMMIT TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 09 / Jan / 2014
    • PRINT NUMBER 4506A

Summary

Provides that after a public hearing a school district may adopt a resolution providing a school tax exemption on residential property owned by a veteran with at least a forty percent disability; provides that in order to qualify for such an exemption, an individual shall submit to the assessor a certified statement from the bureau of veterans' affairs stating that he has a permanent service related physical impairment which limits such individual's major life activities by at least forty percent.

do you support this bill?

Bill Details

Versions:
S4506
S4506A
Legislative Cycle:
2013-2014
Current Committee:
Senate Veterans, Homeland Security And Military Affairs
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง459-d, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S878A
2009-2010: S2223A
2007-2008: S302A

Sponsor Memo

BILL NUMBER:S4506

TITLE OF BILL: An act to amend the real property tax law, in relation
to an optional school tax exemption for certain disabled veterans

SUMMARY OF PROVISIONS: Section one of this bill amends the Real
Property Tax Law by adding a new section 459-d. New subdivision 1
authorizes school districts, after a public hearing, to adopt a
resolution granting veterans with a service disability that limits
such veteran's major life activities by at least 40%, an exemption
from the school tax imposed on the primary residence of a veteran.
Such exemption may be up to 50% of the assessed value of the veteran's
primary residence.

New subdivision 2 requires that a veteran seeking to claim this
exemption submit proof of the disability before such exemption can be
granted.

New subdivision 3 provides that the application for the exemption must
be made on the form prescribed and made available by the Commissioner
of the Department of Taxation and Finance.

New subdivision 4 provides that the term "veteran" shall have the same
meaning as in Real Property Tax Law section 458-a.

Section 2 of the bill provides that this act shall take effect on June
1, 2014.

CURRENT LAW: Real Property Tax Law section 458-a authorizes
localities to provide an exemption from the taxes imposed by the
locality for disabled veterans.

JUSTIFICATION: The State of New York currently allows real property
tax exemptions to be granted to veterans and persons over the age of
65 provided there is enabling legislation by the local municipality.
This bill would expand this provision and allow school tax exemptions
for disabled veterans with the adoption of a resolution by the school
district.

LEGISLATIVE HISTORY: 2012: S.878-A - Referred to Veterans, Homeland
Security, and Military Affairs 2011: S.878 - Reported to Finance 2010:
S.2223-A - Third Reading 2009: S.2223 - Referred to Veterans, Homeland
Security, and Military Affairs 2007-08: S.302A - Passed Senate both
years 2005-06: S.101 - Passed Senate both years 2004: S.87-A - Passed
Senate 2003: S.87 - Third Reading

FISCAL IMPLICATIONS: None to the state

LOCAL FISCAL IMPLICATIONS: School districts that elect to provide
this exemption would probably experience a decrease in revenue.

EFFECTIVE DATE: This act shall take effect on June 1, 2014.

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

                                  4506

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              April 5, 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  an  optional
  school tax exemption for certain disabled veterans

  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 459-d to read as follows:
  S  459-D.  DISABLED  VETERANS; SCHOOL TAX EXEMPTION. 1. AFTER A PUBLIC
HEARING A SCHOOL DISTRICT  MAY  ADOPT  A  RESOLUTION  PROVIDING  FOR  AN
EXEMPTION TO THE EXTENT OF FIFTY PER CENTUM OF THE ASSESSED VALUATION OF
RESIDENTIAL  REAL  PROPERTY, PURSUANT TO THE PROVISIONS OF THIS SECTION.
SUCH RESOLUTION MAY PROVIDE A SCHOOL TAX EXEMPTION ON RESIDENTIAL  PROP-
ERTY  OWNED  BY  A  VETERAN  WITH  AT  LEAST A FORTY PERCENT DISABILITY,
PROVIDED THAT SUCH VETERAN RESIDES ON THE REAL PROPERTY.
  2. TO QUALIFY AS A FORTY PERCENT OR MORE DISABLED VETERAN, AN INDIVID-
UAL SHALL SUBMIT TO THE ASSESSOR A CERTIFIED STATEMENT FROM  THE  UNITED
STATES  DEPARTMENT OF VETERANS' AFFAIRS WHICH STATES THAT THE INDIVIDUAL
HAS A PERMANENT SERVICE RELATED PHYSICAL IMPAIRMENT  WHICH  LIMITS  SUCH
INDIVIDUAL'S MAJOR LIFE ACTIVITIES BY AT LEAST FORTY PERCENT.
  3.  SUCH EXEMPTION SHALL BE GRANTED ONLY UPON APPLICATION BY THE OWNER
OF THE REAL PROPERTY ON A FORM PRESCRIBED  AND  MADE  AVAILABLE  BY  THE
COMMISSIONER.
  4.  FOR  PURPOSES  OF  THIS SECTION, THE TERM "VETERAN" SHALL HAVE THE
SAME MEANING AS IN SECTION FOUR HUNDRED FIFTY-EIGHT-A OF THIS ARTICLE.
  S 2. This act shall take effect June 1, 2014.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09766-02-3

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.