senate Bill S6541

Amended

Makes the primary residence of a permanently totally disabled veteran exempt from property taxes, when the property was given to the veteran by a charitable organization at no cost

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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

  • 04 / Feb / 2014
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 28 / May / 2014
    • 1ST REPORT CAL.1012
  • 29 / May / 2014
    • AMENDED 6541A
  • 29 / May / 2014
    • 2ND REPORT CAL.
  • 02 / Jun / 2014
    • ADVANCED TO THIRD READING
  • 12 / Jun / 2014
    • PASSED SENATE
  • 12 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 12 / Jun / 2014
    • REFERRED TO VETERANS' AFFAIRS

Summary

Makes the primary residence of a permanently totally disabled veteran exempt from property taxes, when the property was given to the veteran by a charitable organization at no cost.

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Bill Details

Versions:
S6541
S6541A
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง458-c, RPT L

Votes

Sponsor Memo

BILL NUMBER:S6541 REVISED 5/15/14

TITLE OF BILL: An act to amend the real property tax law, in relation
to exempting certain residential real property owned by a totally disa-
bled veteran from real property taxes

PURPOSE:S: This will make the primary residence of a permanently totally
disabled veteran exempt from property taxes, when the property was given
to the veteran by a charitable organization at no cost.

SUMMARY OF PROVISIONS:

Section One - amends section 458-c of the real property tax law by
defining "veteran" as a person who served on active duty in the armed
forces of the United States, and was discharged or released therefrom
under honorable conditions. Defining "service connected" with respect to
disability, that such disability was incurred or aggravated in the line
of duty while on active duty in the armed forces of the United States.
Defining "permanently totally disabled" means that the United States
Department of Veteran Affairs or the branch of armed services from which
a veteran was discharged or released has rated the veteran's service
connected disability at one hundred percent or has the rated disability
compensation payable to a veteran at one hundred percent by reason of
being able to secure or follow a substantially gainful employment. The
permanent loss or loss of use of both hands, of both feet, of one hand
and one foot, of the sight of both eyes, or becoming permanently help-
less or bedridden are considered permanent total disabilities. Being
blind in both eyes means having a visual acuity of 5/200 or less, or
concentric contraction of the visual field to five degrees or less.
Losing the use of a hand or foot means that the hand or foot has been
amputated or its use has been lost by reason of ankylosis, progressive
muscular dystrophies or paralysis. Defining "qualified owner" means a
veteran who is permanently totally disabled with a service connected
disability, as certified by the government of the United States. "Quali-
fied residential real property" means real property owned by a qualified
owner, which is the primary residence of such owner and which was
donated to the qualified owned by a charitable organization, at no cost.
Each county, city, town, village and school district shall adopt a local
law or resolution to provide that qualified residential real property
owned by a qualified owner prior to his or her death, or owned by such
qualified owner's dependent mother or father, dependent children under
twenty-one years of age unremarried surviving spouses after the quali-
fied owner's death, shall be exempt from taxation. Application for such
exemption shall be made annually by the owner of the qualified residen-
tial real property on forms prescribed by the department and filed in
the assessor's office on or before the appropriate taxable status date;
provided that proof that a qualified owner is permanently totally disa-
bled need to be submitted only in the year of the exemption is first
sought.

Section Two - this act shall take effect on the first of January next
succeeding the date on which it shall have become law; provided that,

effective immediately, any actions necessary to implement the provisions
of this act on its effective date are authorized and directed to be
completed on or before such date.

JUSTIFICATION: New York's service-connected totally disabled veterans
have sacrificed more for our country than we can ever repay. They have
served to protect our way of life and our freedom. This property tax
break will be available to their families, will help them afford homes,
and stay right here in New York. These men and women have served our
state and nation valiantly and selflessly. We owe our freedom to these
individuals and should provide the tax relief necessary for them to be
successful homeowners. This will make the primary residence of a perma-
nently totally disabled veteran exempt from property taxes, when the
property was given to the veteran by a charitable organization at no
cost.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect on the first of January next
succeeding the date on which it shall have become law; provided that,
effective immediately, any actions necessary to implement the provisions
of this act on its effective date are authorized and directed to be
completed on or before such date.

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

                                  6541

                            I N  S E N A T E

                            February 4, 2014
                               ___________

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  exempting
  certain  residential real property owned by a totally disabled veteran
  from real property taxes

  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 PERMANENTLY TOTALLY DISABLED VETERANS. 1.    AS
USED IN THIS SECTION:
  (A)  "VETERAN"  MEANS  A PERSON WHO SERVED ON ACTIVE DUTY IN THE ARMED
FORCES OF THE UNITED STATES, AND WAS DISCHARGED  OR  RELEASED  THEREFROM
UNDER HONORABLE CONDITIONS.
  (B)  "SERVICE  CONNECTED" MEANS, WITH RESPECT TO DISABILITY, THAT SUCH
DISABILITY WAS INCURRED OR AGGRAVATED IN  THE  LINE  OF  DUTY  WHILE  ON
ACTIVE DUTY IN THE ARMED FORCES OF THE UNITED STATES.
  (C)  "PERMANENTLY  TOTALLY  DISABLED"  MEANS  THAT  THE  UNITED STATES
DEPARTMENT OF VETERANS AFFAIRS OR THE BRANCH OF THE ARMED SERVICES  FROM
WHICH  A  VETERAN  WAS  DISCHARGED  OR  RELEASED HAS RATED THE VETERAN'S
SERVICE CONNECTED DISABILITY AT ONE HUNDRED PERCENT  OR  HAS  RATED  THE
DISABILITY  COMPENSATION  PAYABLE TO A VETERAN AT ONE HUNDRED PERCENT BY
REASON OF BEING ABLE TO SECURE OR FOLLOW A SUBSTANTIALLY GAINFUL EMPLOY-
MENT. THE PERMANENT LOSS OR LOSS OF USE OF BOTH HANDS, OF BOTH FEET,  OF
ONE HAND AND ONE FOOT, OF THE SIGHT OF BOTH EYES, OR BECOMING PERMANENT-
LY  HELPLESS  OR  BEDRIDDEN ARE CONSIDERED PERMANENT TOTAL DISABILITIES.
BEING BLIND IN BOTH EYES MEANS HAVING A VISUAL ACUITY OF 5/200 OR  LESS,
OR  CONCENTRIC  CONTRACTION OF THE VISUAL FIELD TO FIVE DEGREES OR LESS.
LOSING THE USE OF A HAND OR FOOT MEANS THAT THE HAND OR  FOOT  HAS  BEEN
AMPUTATED  OR  ITS USE HAS BEEN LOST BY REASON OF ANKYLOSIS, PROGRESSIVE
MUSCULAR DYSTROPHIES OR PARALYSIS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13333-01-3

S. 6541                             2

  (D) "QUALIFIED OWNER" MEANS A VETERAN WHO IS PERMANENTLY TOTALLY DISA-
BLED WITH A SERVICE CONNECTED DISABILITY, AS CERTIFIED BY THE GOVERNMENT
OF THE UNITED STATES.
  (E) "QUALIFIED RESIDENTIAL REAL PROPERTY" MEANS REAL PROPERTY OWNED BY
A  QUALIFIED  OWNER,  WHICH  IS  THE PRIMARY RESIDENCE OF SUCH OWNER AND
WHICH WAS DONATED TO THE QUALIFIED OWNER BY A  CHARITABLE  ORGANIZATION,
AT NO COST.
  2.  EACH COUNTY, CITY, TOWN, VILLAGE AND SCHOOL DISTRICT SHALL ADOPT A
LOCAL LAW OR RESOLUTION TO PROVIDE THAT QUALIFIED RESIDENTIAL REAL PROP-
ERTY OWNED BY A QUALIFIED OWNER PRIOR TO HIS OR HER DEATH, OR  OWNED  BY
SUCH  QUALIFIED  OWNER'S  DEPENDENT MOTHER OR FATHER, DEPENDENT CHILDREN
UNDER TWENTY-ONE YEARS OF AGE OR UNREMARRIED SURVIVING SPOUSE AFTER  THE
QUALIFIED OWNER'S DEATH, SHALL BE EXEMPT FROM TAXATION.
  3.  APPLICATION FOR SUCH EXEMPTION SHALL BE MADE ANNUALLY BY THE OWNER
OF THE QUALIFIED RESIDENTIAL REAL PROPERTY ON FORMS  PRESCRIBED  BY  THE
DEPARTMENT AND FILED IN THE ASSESSOR'S OFFICE ON OR BEFORE THE APPROPRI-
ATE  TAXABLE  STATUS DATE; PROVIDED THAT PROOF THAT A QUALIFIED OWNER IS
PERMANENTLY TOTALLY DISABLED NEED BE SUBMITTED  ONLY  IN  THE  YEAR  THE
EXEMPTION IS FIRST SOUGHT.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law; provided that,  effec-
tive  immediately,  any actions necessary to implement the provisions of
this act on its  effective  date  are  authorized  and  directed  to  be
completed on or before such date.

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