senate Bill S4506A

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

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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

  • 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.

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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:S4506A

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, 2015.

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: 2013: Passed Senate 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, 2015.

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

                                 4506--A

                       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 -- recommitted to the Committee  on  Veterans,
  Homeland  Security and Military Affairs in accordance with Senate Rule
  6, sec. 8 -- committee discharged, bill amended, ordered reprinted  as
  amended and recommitted to said committee

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, 2015.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09766-04-3

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