senate Bill S6563

Amended

Makes the primary residence of a permanently totally disabled veteran exempt from property taxes

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Sponsor

Bill Status


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

  • 06 / Feb / 2014
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 06 / May / 2014
    • 1ST REPORT CAL.593
  • 07 / May / 2014
    • 2ND REPORT CAL.
  • 12 / May / 2014
    • ADVANCED TO THIRD READING
  • 29 / May / 2014
    • AMENDED ON THIRD READING 6563A
  • 10 / Jun / 2014
    • PASSED SENATE
  • 10 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 10 / Jun / 2014
    • REFERRED TO VETERANS' AFFAIRS

Summary

Makes the primary residence of a permanently totally disabled veteran exempt from property taxes.

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Bill Details

Versions:
S6563
S6563A
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง458-c, RPT L

Sponsor Memo

BILL NUMBER:S6563 REVISED MEMO 05/06/2014

TITLE OF BILL: 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

PURPOSE:

This legislation will make the primary residence of a permanently
totally disabled veteran exempt from property taxes.

SUMMARY OF PROVISIONS:

Section One - amends the real property tax law by adding a new section
458-c. to define "veteran" as a person who served on active duty in
the armed forced of the United states, and was discharged or released
therefrom under honorable conditions.

Sub-section b - defines "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."

Sub-section c - defines "permanently totally disabled" as a veteran
who the United State Department of Veterans Affairs or the branch of
the armed services from which a veteran was discharged or released has
rated the veterans' 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 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 helpless or bedridden are
considered permanent total disabilities. Being blind on both eyes
means having a visual field to five degrees or less. Losing the use of
a band 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.

Sub-section d - defines "Qualified owner" as a veteran who is
permanently totally disabled with a service connected disability, as
certified by the government of the United States.

Sub-section e - defines "Qualified residential real property" as the
real property owned by a qualified owner, which is the primary
residence of the owner.

Part two of Section one - states that each county, city, town, village
and school district will 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 or unremarried surviving spouse after the qualified owner's
death, shall be exempt from taxation.

Part three of Section two - states that 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 appropriate 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.

Section Two - States that this act will take effect on the first
January next succeeding the date on which it shall have become a 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:

All throughout New York State, totally disabled veterans are being
forced out of their homes, due to the out of control property taxes
that have been sky rocketing. During their service, these disabled
veterans have received physical and mental injuries that in some
cases, prevent them from being able to afford the high property taxes
in New York State.

This legislation will enable these heroes to age with dignity and
respect in the comfort of their own homes.

LEGISLATIVE HISTORY:

New Legislation.

FISCAL IMPLICATIONS:

None to the State.

EFFECTIVE DATE:

This act will take effect on the first January next succeeding the
date on which it shall have become a 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
________________________________________________________________________

                                  6563

                            I N  S E N A T E

                            February 6, 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.
                                                           LBD13333-02-4

S. 6563                             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.
  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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