senate Bill S6781

Signed by Governor

Authorizes certain exemptions for school district real property taxes for veterans

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Sponsor

Bill Status


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

  • 10 / Mar / 2014
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 06 / May / 2014
    • 1ST REPORT CAL.594
  • 07 / May / 2014
    • 2ND REPORT CAL.
  • 12 / May / 2014
    • ADVANCED TO THIRD READING
  • 02 / Jun / 2014
    • PASSED SENATE
  • 02 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 02 / Jun / 2014
    • REFERRED TO WAYS AND MEANS
  • 09 / Jun / 2014
    • SUBSTITUTED FOR A9049
  • 09 / Jun / 2014
    • ORDERED TO THIRD READING CAL.843
  • 09 / Jun / 2014
    • PASSED ASSEMBLY
  • 09 / Jun / 2014
    • RETURNED TO SENATE
  • 07 / Nov / 2014
    • DELIVERED TO GOVERNOR
  • 07 / Nov / 2014
    • SIGNED CHAP.430

Summary

Authorizes certain exemptions for school district real property taxes for veterans.

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Bill Details

See Assembly Version of this Bill:
A9049
Versions:
S6781
Legislative Cycle:
2013-2014
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง458-a, RPT L

Sponsor Memo

BILL NUMBER:S6781

TITLE OF BILL: An act to amend the real property tax law, in relation
to authorizing certain exemptions for school district real property
taxes for veterans

PURPOSE:

To make clear that a school district that has passed a resolution
granting the alternative veterans real property tax exemption to
eligible veterans may repeal such resolution.

SUMMARY OF PROVISIONS:

Section 1. Amends subparagraph (i) of paragraph d of subdivision 2 of
section 458-a of the real property tax law to reference the new
paragraph added by section 2 of this bill.

Section 2. Adds a new paragraph (b) to subdivision 4 of section 458-a
of the real property tax law to provide that a school district that
has adopted a resolution granting the alternative veterans real
property tax exemption to eligible veterans who reside within such
school district may repeal such resolution no later than ninety days
before the taxable status date next occurring on or after December 31,
2013.

JUSTIFICATION:

Chapter 518 of the Laws of 2013 permitted school districts, after a
public hearing, to pass a resolution granting the alternative veterans
real property tax exemption to eligible veterans. Since that time,
there have been concerns raised about whether or not a school district
may later repeal such resolution. This legislation would make clear
that a school district may repeal a resolution they previously adopted
granting such exemption.

LEGISLATIVE HISTORY:

New bill

FISCAL IMPLICATIONS:

None.

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
________________________________________________________________________

                                  6781

                            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  authorizing
  certain  exemptions for school district real property taxes for veter-
  ans

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

  Section 1. Subparagraph (i) of paragraph d of subdivision 2 of section
458-a  of  the  real  property tax law, as amended by chapter 518 of the
laws of 2013, is amended to read as follows:
  (i) The exemption from taxation provided by this subdivision shall  be
applicable  to  county, city, town, village and school district taxation
if the governing body of the school district in which  the  property  is
located,  after  public  hearings,  adopts  a  resolution providing such
exemption, the procedure  for  such  hearing  and  resolution  shall  be
conducted separately from the procedure for any hearing and local law or
resolution  conducted  pursuant  to subparagraph (ii) of this paragraph,
PARAGRAPH (B) OF subdivision four, paragraph (d) of subdivision six  and
paragraph (b) of subdivision seven of this section.
  S  2.  Subdivision  4 of section 458-a of the real property tax law is
amended by adding a new paragraph (b) to read as follows:
  (B) NOTWITHSTANDING ANY OTHER PROVISION OF LAW  TO  THE  CONTRARY,  NO
LATER  THAN NINETY DAYS BEFORE THE TAXABLE STATUS DATE NEXT OCCURRING ON
OR AFTER THE THIRTY-FIRST DAY OF DECEMBER, TWO  THOUSAND  THIRTEEN,  THE
GOVERNING  BODY  OF  A  SCHOOL  DISTRICT MAY REPEAL A RESOLUTION ADOPTED
PURSUANT TO SUBPARAGRAPH (I) OF PARAGRAPH (D) OF SUBDIVISION TWO OF THIS
SECTION PROVIDING THE EXEMPTION FROM TAXATION PURSUANT TO  THIS  SECTION
FOR  THE  PURPOSES  OF  TAXES  LEVIED  BY  SUCH SCHOOL DISTRICT. NOTHING
CONTAINED IN THIS PARAGRAPH SHALL BE CONSTRUED TO PRECLUDE THE GOVERNING
BODY OF A SCHOOL DISTRICT FROM SUBSEQUENTLY ADOPTING A RESOLUTION GRANT-
ING SUCH EXEMPTION PURSUANT TO THIS SECTION.
  S 3. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14261-01-4

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