senate Bill S553

Amended

Permits municipalities the local option of providing a tax exemption to certain National Guard members and reservists

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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

  • 09 / Jan / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 07 / May / 2013
    • 1ST REPORT CAL.583
  • 08 / May / 2013
    • 2ND REPORT CAL.
  • 20 / May / 2013
    • ADVANCED TO THIRD READING
  • 21 / May / 2013
    • AMENDED ON THIRD READING 553A
  • 23 / May / 2013
    • AMENDED ON THIRD READING 553B
  • 03 / Jun / 2013
    • PASSED SENATE
  • 03 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 03 / Jun / 2013
    • REFERRED TO REAL PROPERTY TAXATION
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO LOCAL GOVERNMENT

Summary

Permits municipalities the local option of providing a tax exemption to certain National Guard members and reservists.

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Bill Details

See Assembly Version of this Bill:
A2174
Versions:
S553
S553A
S553B
Legislative Cycle:
2013-2014
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง458-c, RPT L

Votes

9
0
9
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
show Local Government committee vote details

Sponsor Memo

BILL NUMBER:S553

TITLE OF BILL:
An act to amend the real property tax law, in relation to permitting
municipalities the local option of providing a tax exemption to
certain National Guard members and reservists

PURPOSE:
To provide a tax exemption for U.S. Military reservists and members of
the National Guard after 20 years of favorable service.

SUMMARY OF PROVISIONS:
Section 1 - Amends the real property tax law by adding a new section
458-c.

Section 2 - Establishes the effective date

JUSTIFICATION:
Currently military veterans are permitted certain tax exemptions
depending upon the locality in which they live. However, reservists
and National Guard members are not eligible for those exemptions.
This bill would grant localities the option of offering a 5% reduction
to reservists and National Guard members who have served our country
for a period of not less than 20 years and are not eligible for any
other military property tax exemption.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
None to the State.

EFFECTIVE DATE:
Immediately.

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

                                   553

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  DeFRANCISCO -- read twice and ordered printed, and
  when printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law,  in  relation  to  permitting
  municipalities  the  local  option  of  providing  a  tax exemption to
  certain National Guard members and reservists

  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. EXEMPTION  FOR  PROPERTY  OWNED  BY  CERTAIN  NATIONAL  GUARD
MEMBERS AND RESERVISTS. 1. AS USED IN THIS SECTION:
  (A)  "QUALIFIED  OWNER"  MEANS  AN  ACTIVE  OR  RETIRED  MEMBER OF THE
NATIONAL GUARD OR RESERVES WHO  HAS  RECEIVED  A  TWENTY-YEAR  FAVORABLE
SERVICE LETTER FROM THE UNITED STATES DEPARTMENT OF DEFENSE. WHERE PROP-
ERTY  IS  OWNED BY MORE THAN ONE QUALIFIED OWNER, THE EXEMPTION TO WHICH
EACH IS ENTITLED MAY BE COMBINED.
  (B) "QUALIFYING RESIDENTIAL REAL PROPERTY" MEANS PROPERTY OWNED  BY  A
QUALIFIED  OWNER  WHICH  IS  USED  EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
PROVIDED HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS  NOT
SO  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES  BUT IS USED FOR OTHER
PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING
PORTION  ONLY  SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED BY THIS
SECTION. SUCH PROPERTY MUST BE THE PRIMARY RESIDENCE  OF  THE  QUALIFIED
OWNER,  UNLESS  THE  QUALIFIED  OWNER IS ABSENT FROM THE PROPERTY DUE TO
MEDICAL REASONS OR INSTITUTIONALIZATION.
  2. THE GOVERNING BODY OF ANY MUNICIPALITY, ACTING  THROUGH  ITS  LOCAL
LEGISLATIVE  BODY  OR  OTHER  GOVERNING AGENCY, IS HEREBY AUTHORIZED AND
EMPOWERED TO ADOPT AND AMEND LOCAL LAWS  OR  ORDINANCES  PROVIDING  THAT
QUALIFYING  REAL  PROPERTY MAY BE EXEMPT FROM REAL PROPERTY TAXES, IN AN
AMOUNT EQUAL TO FIVE PERCENT OF THE ASSESSED  VALUE  OF  SUCH  PROPERTY.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03542-01-3

S. 553                              2

SUCH  EXEMPTION SHALL NOT BE IN ADDITION TO ANY OTHER MILITARY EXEMPTION
OR ABATEMENT OF TAXES AUTHORIZED BY LAW.
  3.  SUCH  EXEMPTION FROM TAXATION SHALL BE GRANTED UPON AN APPLICATION
WHICH SHALL INCLUDE A STATEMENT THAT A QUALIFIED OWNER  RESIDES  AT  THE
PROPERTY.   APPLICATION SHALL BE MADE ANNUALLY UPON A FORM TO BE PROMUL-
GATED BY THE COMMISSIONER AND SHALL INCLUDE  A  COPY  OF  THE  QUALIFIED
OWNER'S  TWENTY-YEAR  FAVORABLE  SERVICE  LETTER  FROM THE UNITED STATES
DEPARTMENT OF DEFENSE. THE APPLICATION AND TWENTY-YEAR FAVORABLE SERVICE
LETTER SHALL BE FILED BY THE QUALIFIED OWNER TO  THE  ASSESSOR  OF  SUCH
MUNICIPALITY  WHICH  HAS THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR
BEFORE THE APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY. IF  THE
ASSESSOR  IS  SATISFIED  THAT THE PROPERTY IS QUALIFIED FOR AN EXEMPTION
PURSUANT TO THIS SECTION, THEN SUCH RESIDENTIAL  IMPROVEMENTS  SHALL  BE
EXEMPT FROM TAXATION AS PROVIDED IN SUBDIVISION TWO OF THIS SECTION.
  S 2. This act shall take effect immediately.

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