senate Bill S6780

Relates to real property tax exemptions for veterans

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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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  • 10 / Mar / 2014
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

Summary

Relates to real property tax exemptions for veterans.

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Bill Details

See Assembly Version of this Bill:
A9043
Versions:
S6780
Legislative Cycle:
2013-2014
Current Committee:
Senate Veterans, Homeland Security And Military Affairs
Law Section:
Real Property Tax Law
Laws Affected:
Amd §458, RPT L

Sponsor Memo

BILL NUMBER:S6780

TITLE OF BILL: An act to amend the real property tax law, in relation
to veterans

PURPOSE:

To permit school districts to offer the "eligible funds" veterans real
property tax exemption, as provided in section 458 of the real
property tax law.

SUMMARY OF PROVISIONS:

Section 1. Amends paragraph 3 of subdivision 1 of section 458 of the
real property tax law (RPT) to permit school districts to offer the
"eligible funds" real property tax exemption to eligible veterans.

Sections 2-5 amend RPT § 458(5)(a), RPT § 458(5)(d)(ii), RPT
458(6)(a)(i) and RPT § 458(9) to make conforming changes.

Section 6. Effective date.

EXISTING LAW:

School districts are currently precluded from offering this exemption
to eligible veterans.

JUSTIFICATION:

Currently, New York State property tax laws provide partial property
tax exemptions to qualified veterans of the United States Military.
Unfortunately, this exemption is not applicable to school taxes.
Given the incredible sacrifices made by our military personnel, it is
only fitting that we extend the veteran's property tax credits to
school taxes.

LEGISLATIVE HISTORY:

New bill.

LOCAL FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

This act shall take effect immediately.

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

                                  6780

                            I N  S E N A T E

                             March 10, 2014
                               ___________

Introduced  by Sen. CARLUCCI -- 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 veterans

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Paragraph  3  of subdivision 1 of section 458 of the real
property tax law, as amended by chapter 733 of  the  laws  of  1959,  is
amended to read as follows:
  (3)  If  the assessors are satisfied that the applicant is entitled to
any exemption, they shall make appropriate entries upon the  assessment-
roll  opposite  the  description of such property and subtract the total
amount of such exemption from the total amount assessed pursuant to  the
provisions  of  paragraph one of this subdivision. Such entries shall be
made and continued in each assessment of the property so long as  it  is
exempt  from taxation for any purpose. Such real property, to the extent
of the exemption entered by the assessors, shall be exempt  from  state,
county [and], general municipal AND SCHOOL DISTRICT taxation[, but shall
be  taxable  for local school purposes]. The provisions herein, relating
to the assessment and exemption  of  property  purchased  with  eligible
funds  apply and shall be enforced in each municipal corporation author-
ized to levy taxes.
  S 2. Paragraph (a) of subdivision 5 of section 458 of the real proper-
ty tax law, as amended by chapter 625  of  the  laws  of  1995,  and  as
further  amended by subdivision (b) of section 1 of part W of chapter 56
of the laws of 2010, is amended to read as follows:
  (a)  Notwithstanding  the  limitation  on  the  amount  of   exemption
prescribed in subdivision one or two of this section, upon adoption of a
local  law  by the governing board of a county, city, town [or], village
OR SCHOOL DISTRICT that levies taxes or for which taxes are levied on an
assessment roll, if the total assessed value of the  real  property  for
which  such  exemption  has  been  granted increases or decreases as the
result of a revaluation or update of assessments, and a material  change
in  level  of  assessment, as provided in title two of article twelve of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14321-02-4

S. 6780                             2

this chapter, is certified for the assessment roll pursuant to the rules
of the commissioner, the assessor shall increase or decrease the  amount
of  such  exemption  by  multiplying the amount of such exemption by the
change  in  level  of  assessment  factor.  If the assessor receives the
certification after the completion, verification and filing of the final
assessment roll, the assessor shall certify the amount of  exemption  as
recomputed  pursuant  to  this  paragraph  to  the local officers having
custody and control of the roll, and  such  local  officers  are  hereby
directed  and  authorized to enter the recomputed exemption certified by
the assessor on the roll.
  S 3. Subparagraph (ii) of paragraph (d) of subdivision  5  of  section
458 of the real property tax law, as added by chapter 178 of the laws of
1997, is amended to read as follows:
  (ii)  An  assessing  unit  which  finally  files  a change in level of
assessment roll in or after the calendar year nineteen  hundred  ninety-
eight  may,  pursuant  to  local law adopted by the governing board of a
county, city, town [or], village OR SCHOOL DISTRICT that levies taxes or
for which taxes are levied on an assessment roll, grant to every veteran
who is entitled to any additional eligible funds a  recompute  exemption
in  lieu of the exemption otherwise authorized by this subdivision. Such
recompute exemption may be granted on any change in level of  assessment
roll  filed  in  or after calendar year nineteen hundred ninety-eight. A
local law adopted pursuant to this paragraph [(d)] shall not be  subject
to referendum.
  S 4. Subparagraph (i) of paragraph (a) of subdivision 6 of section 458
of  the  real property tax law, as amended by chapter 625 of the laws of
1995, is amended to read as follows:
  (i) Except as otherwise provided in subparagraph (ii)  of  this  para-
graph,  no  new  exemption may be granted pursuant to subdivision one or
former subdivision five of this section on an assessment roll based upon
a taxable status date occurring  on  or  after  March  second,  nineteen
hundred  eighty-six, except for purposes of taxes levied by or on behalf
of a county, city, town or village that has enacted and has in effect  a
local  law  as  provided in PARAGRAPH (A) OF subdivision four of section
four hundred fifty-eight-a of this [chapter] TITLE.  Notwithstanding the
foregoing, the owner of real property receiving an exemption pursuant to
subdivision one or former subdivision five  of  this  section  prior  to
March  second,  nineteen  hundred eighty-six may continue to receive the
exemption on the property to which it is applicable.
  S 5. Subdivision 9 of section 458 of the real  property  tax  law,  as
amended  by  chapter  503  of  the  laws  of 2008, is amended to read as
follows:
  9. Notwithstanding the provisions of subdivision one of this  section,
the  governing body of any municipality may, after public hearing, adopt
a local law, ordinance or resolution  providing  where  a  veteran,  the
spouse  of the veteran or unremarried surviving spouse already receiving
an exemption pursuant to this section sells the property  receiving  the
exemption  and  purchases  property  within  the  same  city, town [or],
village OR SCHOOL DISTRICT, the assessor shall transfer and prorate, for
the remainder of the fiscal year, the exemption which the  veteran,  the
spouse  of  the  veteran  or  unremarried surviving spouse received. The
prorated exemption shall be based upon the date the veteran, the  spouse
of  the veteran or unremarried surviving spouse obtains title to the new
property and shall be calculated by multiplying the tax  rate  or  rates
for  each  municipal  corporation which levied taxes, or for which taxes
were levied, on the appropriate tax roll used for  the  fiscal  year  or

S. 6780                             3

years  during  which  the transfer occurred times the previously granted
exempt amount times the fraction of each fiscal year or years  remaining
subsequent  to  the  transfer of title. Nothing in this section shall be
construed to remove the requirement that any such veteran, the spouse of
the  veteran  or  unremarried surviving spouse transferring an exemption
pursuant to this subdivision shall reapply for the exemption  authorized
pursuant to this section on or before the following taxable status date,
in  the  event  such  veteran,  the spouse of the veteran or unremarried
surviving spouse wishes to receive the exemption in future fiscal years.
  S 6. This act shall take effect immediately.

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