senate Bill S823

Provides personal income tax credit for real property taxes paid by certain veterans and their spouses; repeals real property tax law veterans' tax exemptions

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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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  • 09 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Summary

Replaces current system which grants veterans real property tax exemptions funded by local governments with a system funded by the state; provides that honorably discharged veterans of certain wars shall receive an additional personal income tax credit varying in amount based on factors like extent of disability for qualifying real property taxes; provides same to unremarried surviving spouse; includes multi-unit real property at least one unit of which is veteran's primary residence; repeals provisions relating to current system of veterans' real property tax exemptions.

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Bill Details

See Assembly Version of this Bill:
A3487
Versions:
S823
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L; amd §§844, 467-a & 1801, rpld §§458 & 458-a, RPT L; amd §51, Gen Muni L; rpld §§11-245.45, 11-245.5, 11-245.6 & 11-245.7, NYC Ad Cd
Versions Introduced in Previous Legislative Cycles:
2011-2012: S7039, A559A
2009-2010: A3802
2007-2008: A1625

Sponsor Memo

BILL NUMBER:S823

TITLE OF BILL:
An act
to amend the tax law, the real property tax law and the general
municipal law, in relation to providing personal income tax credit
for real property taxes paid by honorably discharged veterans or
the unremarried surviving spouses
of such veterans and to repeal sections 458 and 458-a of
the real property tax law
and sections 11-245.45, 11-245.5, 11-245.6 and 11-245.7 of the
administrative code of the city of New York relating thereto

PURPOSE OR GENERAL IDEA OF BILL:
To replace the current system of
veterans' real property tax exemptions with a veterans' real property
tax credit on the state level.

SUMMARY OF PROVISIONS:
Section 606 of the tax law is amended by adding a new subsection (vv).

The credit would be equal to the following:

(1) Veterans with a 100% service connected disability would receive a
credit equal to 60% of the real property taxes paid on their
principal residence (or 60% of adjusted rent on their principal
residence) up to maximum credit of $1,000.

(2) Veterans with a greater than 50% service connected disability
would receive a credit equal to 45% of the real property taxes paid
on their principal residence (or 45% of adjusted rent on their
principal residence) up to a maximum credit of $750.

(3) Veterans with a less than 50% service connected disability would
receive a credit equal to 30% of the real property taxes paid on
their principal residence (or 30% of adjusted rent on their principal
residence up to a maximum credit of $500).

(4) Combat veterans would receive an additional 10% exemption.

(5) All other veterans will receive a credit of 15% of the real
property taxes paid on their principal residence (or 15% of adjusted
rent on their principal residence) up to a maximum credit of $250.

Adjusted rent represents the amount of rent which is attributable to
real property taxes as is currently used in the existing Real
Property Tax Credit.

Veterans who received real property tax exemptions pursuant to the
provisions of section 458 of the real property tax law, for any real
property taxable between 19B1 and 1990 shall receive either the
credits provided for in this subsection or a credit in the amount of
real property tax savings in this subsection resulting from such
exemptions for anyone of such real property taxable years, whichever
is greater.


Further, veterans of World War I, World War II, the Korean Conflict,
or the Vietnam Conflict who have received assistance from the Federal
Government towards the acquisition of a suitable housing unit with
special fixtures or movable facilities made necessary by a veteran's
disability will receive a credit equal to 100% of the real property
taxes paid on the residence or the rent attributable to real property
taxes.
The credit will be used to reduce the veteran's personal income tax,
or, if no tax is due, there will be a direct payment from the State.

JUSTIFICATION:
The current system for granting veterans real property
tax exemptions is both inconsistent and inequitable. Once again, it
must be stressed that tax credits be granted on a qualifying basis
("qualifying real property"). Each assessing unit in the State has
different assessing practices which result in wide disparities in
equalization rates which, in turn, affect the value of veterans
exemptions. In addition, provisions of the existing law (58-a RPTL)
have allowed municipal and county governments to opt out of the
program entirely shutting many veterans out of this program. This
bill replaces the current system which grants exemptions funded by
local governments to a system funded by the State, since this is a
State mandated program. It provides benefits based upon the service
rendered by an individual in the Armed Forces calculated upon real
property taxes paid, or adjusted rent. Under the provisions of this
act, no veteran will lose an exemption even if he or she pays no
state income tax. Replacing the current system with a state income
tax exemption will treat all veterans equitably.

PRIOR LEGISLATIVE HISTORY:
2011-12: S.3079 Referred to Investigations & Government Operations/
A.559 Held for Consideration in Ways & Means

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

EFFECTIVE DATE:
Immediately and shall apply to personal income taxable
years beginning on and after January 1, 2014, provided, however, that
section four of this act shall take effect January 1, 2014.

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

                                   823

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, the real property tax law and  the  general
  municipal law, in relation to providing personal income tax credit for
  real property taxes paid by honorably discharged veterans or the unre-
  married  surviving spouses of such veterans and to repeal sections 458
  and 458-a of  the  real  property  tax  law  and  sections  11-245.45,
  11-245.5, 11-245.6 and 11-245.7 of the administrative code of the city
  of New York relating thereto

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

  Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (vv) to read as follows:
  (VV)  REAL  PROPERTY TAX CREDIT FOR VETERANS. (1) A TAXPAYER WHO IS AN
HONORABLY DISCHARGED VETERAN OF THE SPANISH-AMERICAN  WAR,  THE  MEXICAN
BORDER  PERIOD,  WORLD  WAR  I,  WORLD  WAR  II,  THE  HOSTILITIES WHICH
COMMENCED  JUNE  TWENTY-SEVENTH,   NINETEEN   HUNDRED   FIFTY   TO   THE
THIRTY-FIRST OF JANUARY, NINETEEN HUNDRED FIFTY-FIVE, OR THE HOSTILITIES
PARTICIPATED  IN  BY  THE MILITARY FORCES OF THE UNITED STATES, FROM THE
FIRST DAY OF JANUARY, NINETEEN HUNDRED SIXTY-THREE, TO  THE  SEVENTH  OF
MAY,  NINETEEN HUNDRED SEVENTY-FIVE; OR THE UNREMARRIED SURVIVING SPOUSE
OF SUCH VETERAN SHALL BE ALLOWED A CREDIT OF  FIFTEEN  PERCENT  OF  REAL
PROPERTY  TAXES  PAID  DURING  THE TAXABLE YEAR TO A MUNICIPALITY NOT TO
EXCEED TWO HUNDRED FIFTY DOLLARS AGAINST THE TAX IMPOSED BY  THIS  ARTI-
CLE.
  (2) ANY SUCH TAXPAYER WHO SERVED IN A COMBAT THEATRE OR COMBAT ZONE OF
OPERATIONS,  AS  DOCUMENTED  BY  THE  AWARD  OF A UNITED STATES CAMPAIGN
RIBBON OR SERVICE MEDAL, OR THE UNREMARRIED  SURVIVING  SPOUSE  OF  SUCH
VETERAN,  SHALL  BE  ALLOWED AN ADDITIONAL CREDIT OF TEN PERCENT OF REAL

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04118-01-3

S. 823                              2

PROPERTY TAXES PAID DURING THE TAXABLE YEAR TO A  MUNICIPALITY,  NOT  TO
EXCEED TWO HUNDRED DOLLARS, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
  (3)  ANY  SUCH  TAXPAYER  WHO  SUSTAINED A ONE HUNDRED PERCENT SERVICE
CONNECTED DISABILITY,  OR  THE  UNREMARRIED  SURVIVING  SPOUSE  OF  SUCH
TAXPAYER,  SHALL  BE  ALLOWED A CREDIT OF SIXTY PERCENT OF REAL PROPERTY
TAXES PAID DURING THE TAXABLE YEAR TO A MUNICIPALITY, NOT TO EXCEED  ONE
THOUSAND DOLLARS, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
  (4)  ANY SUCH TAXPAYER WHO SUSTAINED A SERVICE CONNECTED DISABILITY IN
EXCESS OF FIFTY PERCENT BUT LESS THAN ONE HUNDRED PERCENT, OR THE  UNRE-
MARRIED  SURVIVING SPOUSE OF SUCH TAXPAYER, SHALL BE ALLOWED A CREDIT OF
FORTY-FIVE PERCENT OF REAL PROPERTY TAXES PAID DURING THE  TAXABLE  YEAR
TO  A  MUNICIPALITY,  NOT TO EXCEED SEVEN HUNDRED FIFTY DOLLARS, AGAINST
THE TAX IMPOSED BY THIS ARTICLE.
  (5) ANY SUCH TAXPAYER WHO SUSTAINED A SERVICE CONNECTED DISABILITY  OF
LESS  THAN  FIFTY  PERCENT,  OR THE UNREMARRIED SURVIVING SPOUSE OF SUCH
TAXPAYER, SHALL BE ALLOWED A CREDIT OF THIRTY PERCENT OF  REAL  PROPERTY
TAXES PAID DURING THE TAXABLE YEAR TO A MUNICIPALITY, NOT TO EXCEED FIVE
HUNDRED DOLLARS, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
  (6)  A TAXPAYER, OR THE UNREMARRIED SURVIVING SPOUSE OF SUCH TAXPAYER,
DESCRIBED  IN  PARAGRAPHS  ONE  THROUGH  FIVE,  RESPECTIVELY,  OF   THIS
SUBSECTION  WHO  RENTED  REAL PROPERTY FOR PERSONAL RESIDENTIAL PURPOSES
SHALL DETERMINE THE PERCENTAGE OF TOTAL RENTAL PAYMENTS ATTRIBUTABLE  TO
PAYMENT  OF  REAL  PROPERTY TAXES IMPOSED UPON THE LESSOR AND TREAT SUCH
PERCENTAGE OF PAYMENTS,  FOR  PURPOSES  OF  CREDITS  PERMITTED  BY  THIS
SUBSECTION, AS IF SUCH TAXPAYER HAD PAID REAL PROPERTY TAXES DIRECTLY TO
THE TAXING MUNICIPALITY.
  (7)  A TAXPAYER, OR THE UNREMARRIED SURVIVING SPOUSE OF SUCH TAXPAYER,
DESCRIBED  IN  PARAGRAPHS  ONE  THROUGH  FIVE,  RESPECTIVELY,  OF   THIS
SUBSECTION  WHO OWNS SHARES OF A RESIDENTIAL COOPERATIVE CORPORATION AND
OCCUPIES AN APARTMENT AS HIS OR  HER  PRINCIPAL  RESIDENCE  PURSUANT  TO
PROPRIETARY  LEASE  FOR SAID APARTMENT, SHALL COMPUTE HIS OR HER PROPOR-
TIONATE SHARE OF THE REAL PROPERTY TAXES PAID BY THE COOPERATIVE  CORPO-
RATION  FOR  PURPOSES OF CREDITS PERMITTED BY THIS SUBSECTION AS IF SUCH
TAXPAYER HAD PAID REAL PROPERTY TAXES DIRECTLY  TO  THE  TAXING  MUNICI-
PALITY.
  (8)  SUCH  TAX  CREDITS WILL BE GRANTED ON "QUALIFYING REAL PROPERTY".
"QUALIFYING REAL PROPERTY" MEANS PROPERTY CONTAINING THREE OR LESS RESI-
DENTIAL OR COMMERCIAL UNITS (BUT NOT LESS  THAN  ONE  RESIDENTIAL  UNIT)
OWNED  OR,  IN  THE CASE OF AN APARTMENT OR OTHER SUCH UNIT, RENTED BY A
TAXPAYER DESCRIBED IN THIS SUBSECTION OR IN THE CASE  OF  A  COOPERATIVE
APARTMENT, OCCUPIED BY A TENANT-SHAREHOLDER OF A COOPERATIVE CORPORATION
WHO  IS A TAXPAYER DESCRIBED IN THIS SUBSECTION, WHICH IS USED WHOLLY OR
PARTIALLY FOR RESIDENTIAL PURPOSES.  SUCH PROPERTY, OR A  UNIT  THEREOF,
MUST  BE  THE  PRIMARY RESIDENCE OF THE VETERAN OR UNREMARRIED SURVIVING
SPOUSE OF THE VETERAN,  UNLESS  THE  VETERAN  OR  UNREMARRIED  SURVIVING
SPOUSE  IS  ABSENT  FROM THE PROPERTY DUE TO MEDICAL REASONS OR INSTITU-
TIONALIZATION. IN THE EVENT THE VETERAN DIES AND THERE IS NO UNREMARRIED
SURVIVING  SPOUSE,  "QUALIFYING  REAL  PROPERTY"  SHALL  MEAN   PROPERTY
CONTAINING  THE  PRIMARY  RESIDENCE  OWNED BY A QUALIFIED OWNER PRIOR TO
DEATH, PROVIDED THAT THE TITLE TO THE PROPERTY  BECOMES  VESTED  IN  THE
DEPENDENT  FATHER OR MOTHER OR DEPENDENT CHILD OR CHILDREN UNDER TWENTY-
ONE YEARS OF AGE OF A VETERAN BY VIRTUE OF DEVISE BY OR DESCENT FROM THE
DECEASED QUALIFIED OWNER, PROVIDED THAT THE PROPERTY OR A  UNIT  THEREOF
IS THE PRIMARY RESIDENCE OF ONE OR ALL OF THE DEVISEES.
  (9)  SUCH  VETERANS WHO RECEIVED REAL PROPERTY TAX EXEMPTIONS PURSUANT
TO THE PROVISIONS OF SECTION FOUR HUNDRED FIFTY-EIGHT OF THE REAL  PROP-

S. 823                              3

ERTY  TAX  LAW,  FOR  ANY  REAL  PROPERTY  TAXABLE YEAR BETWEEN NINETEEN
HUNDRED EIGHTY-ONE AND NINETEEN HUNDRED NINETY SHALL RECEIVE EITHER  THE
CREDITS  PROVIDED  FOR  IN  THIS SUBSECTION OR A CREDIT IN THE AMOUNT OF
REAL  PROPERTY  TAX  SAVINGS  IN  THIS  SUBSECTION,  RESULTING FROM SUCH
EXEMPTIONS FOR ANY ONE OF SUCH REAL PROPERTY TAXABLE YEARS, WHICHEVER IS
GREATER.
  (10) NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SUBSECTION, SUCH
VETERANS WHO  HAVE  RECEIVED  ASSISTANCE  FROM  THE  FEDERAL  GOVERNMENT
TOWARDS THE ACQUISITION OF A SUITABLE HOUSING UNIT WITH SPECIAL FIXTURES
OR  MOVABLE  FACILITIES  MADE  NECESSARY  BY THE NATURE OF THE VETERAN'S
DISABILITY SHALL BE ENTITLED TO A CREDIT EQUAL TO ONE HUNDRED PERCENT OF
THE REAL PROPERTY TAXES PAID ON THE  VETERAN'S  RESIDENCE  OR  THE  RENT
ATTRIBUTABLE  TO REAL PROPERTY TAXES, INCLUDING SCHOOL TAXES AND SPECIAL
ASSESSMENTS, DURING THE CALENDAR YEAR.
  (11) CREDITS WHICH EXCEED THE AMOUNT OF TAX DUE SHALL BE  REFUNDED  TO
THE  TAXPAYER.  THE COMMISSIONER SHALL PREPARE FORMS TO BE USED FOR SUCH
REFUNDS BY TAXPAYERS NOT REQUIRED TO FILE RETURNS PURSUANT TO THIS ARTI-
CLE.
  (12) THE COMMISSIONER SHALL PROMULGATE RULES AND REGULATIONS TO IMPLE-
MENT THE PROVISIONS OF THIS SUBSECTION.
  S 2. Subdivision 1 of section 844 of the real  property  tax  law,  as
amended  by  chapter  654  of the laws of 2004 and as further amended by
section 1 of part W of chapter 56 of the laws of  2010,  is  amended  to
read as follows:
  1. In any county to which this title is applicable, county taxes shall
be apportioned among the cities and towns within the county on the basis
of  the  proportion of the total full valuation of taxable real property
within the county which is located within each city and town. This total
valuation shall be determined by dividing the taxable assessed value  of
taxable  real property by the appropriate city or town equalization rate
as certified by the commissioner pursuant to this title. For purposes of
this section:  (a) "taxable real property" excludes real property which,
by statute, is wholly exempt from county taxation, (b) "taxable assessed
value" is limited to the assessed value actually subject to county taxa-
tion except that it also includes the amount of assessed value partially
exempt from county taxation  pursuant  to  (i)  sections  [four  hundred
fifty-eight,]  four  hundred  sixty  and four hundred sixty-four of this
chapter, and (ii) such other sections of law as the  county  legislature
designates  by  resolution  to be included in the total valuation. Where
the commissioner furnishes the same state equalization or special equal-
ization rate for two or more of the cities and towns in the  county  for
use by that county in the apportionment of taxes, the commissioner shall
concurrently therewith notify the county that county taxes may be appor-
tioned in the manner provided by subdivision two of this section.
  S  3.  Section  51 of the general municipal law, as amended by chapter
614 of the laws of 1981, is amended to read as follows:
   S 51. Prosecution of  officers  for  illegal  acts.    All  officers,
agents,  commissioners  and other persons acting, or who have acted, for
and on behalf of any county, town, village or municipal  corporation  in
this  state,  and  each and every one of them, may be prosecuted, and an
action may be maintained against them to prevent  any  illegal  official
act  on  the  part  of any such officers, agents, commissioners or other
persons, or to prevent waste or injury to, or to restore and make  good,
any property, funds or estate of such county, town, village or municipal
corporation  by  any  person  or corporation whose assessment, or by any
number of persons or corporations, jointly, the sum of whose assessments

S. 823                              4

shall amount to one thousand dollars, and who shall  be  liable  to  pay
taxes  on  such  assessment  in  the  county, town, village or municipal
corporation or by any person who owns shares in  a  cooperative  housing
corporation  where  the pro rata share of the assessment attributable to
such shares shall amount to one thousand dollars (or by  any  number  of
such  persons, jointly, the sum of whose pro rata shares shall amount to
one thousand dollars) and  where  the  cooperative  housing  corporation
shall  be  liable  to  pay taxes on such assessment in the county, town,
village or municipal corporation to prevent the waste or injury of whose
property the action is brought, or who have been assessed or paid  taxes
therein  upon  any  assessment of the above-named amount within one year
previous to the commencement of any such action,  or  who  has  been  so
assessed  but  has  not  paid nor shall be liable to pay any or the full
amount of taxes on such assessment because  of  a  veteran's  [exemption
therefrom]  CREDIT THERETO pursuant to SUBSECTION (VV) OF section [four]
SIX hundred [fifty-eight] SIX of the [real property] tax law, or who has
been so assessed but has not paid nor shall be liable to pay any or  the
full  amount  of taxes on such assessment because of an exemption there-
from granted to persons sixty-five years of age or over or their spouses
pursuant to the real property tax law. Such person or  corporation  upon
the  commencement  of such action, shall furnish a bond to the defendant
therein, to be approved by a justice of the supreme court or the  county
judge  of  the county in which the action is brought, in such penalty as
the justice or judge approving the same shall direct, but not less  than
two  hundred  and  fifty  dollars,  and to be executed by any two of the
plaintiffs, if there be more than one party  plaintiff,  providing  said
two  parties  plaintiff shall severally justify in the sum of five thou-
sand dollars.  Said bond shall be approved by said justice or judge  and
be  conditioned  to  pay  all costs that may be awarded the defendant in
such action if the court shall finally determine the same  in  favor  of
the  defendant.  The  court shall require, when the plaintiffs shall not
justify as above mentioned, and in any case may require two more  suffi-
cient  sureties  to execute the bond above provided for. Such bond shall
be filed in the office of the county clerk of the county  in  which  the
action  is  brought, and a copy shall be served with the summons in such
action. If an injunction is obtained as herein provided  for,  the  same
bond  may  also provide for the payment of the damages arising therefrom
to the party entitled to the money, the auditing, allowing or paying  of
which was enjoined, if the court shall finally determine that the plain-
tiff  is  not  entitled  to such injunction. In case the waste or injury
complained of consists in any board, officer or  agent  in  any  county,
town,  village  or  municipal  corporation,  by  collusion or otherwise,
contracting, auditing, allowing or paying, or conniving at the contract-
ing, audit, allowance or payment of any fraudulent, illegal,  unjust  or
inequitable  claims,  demands  or  expenses, or any item or part thereof
against or by such county, town, village or municipal corporation, or by
permitting a judgment to be recovered against such county, town, village
or municipal corporation, or against himself in his  official  capacity,
either  by  default or without the interposition and proper presentation
of any existing legal or equitable defenses, or by any such  officer  or
agent,  retaining  or  failing to pay over to the proper authorities any
funds or property of any county, town, village or municipal corporation,
after he shall have ceased to be such officer or agent, the  court  may,
in  its  discretion,  prohibit  the  payment  or  collection of any such
claims, demands, expenses or judgments, in whole or in part,  and  shall
enforce the restitution and recovery thereof, if heretofore or hereafter

S. 823                              5

paid,  collected  or retained by the person or party heretofore or here-
after receiving or retaining the same, and also may, in its  discretion,
adjudge  and  declare  the  colluding  or defaulting official personally
responsible therefor, and out of his property, and that of his bondsmen,
if any, provide for the collection or repayment thereof, so as to indem-
nify  and  save  harmless  the  said  county, town, village or municipal
corporation from a part or the whole thereof; and in case of a  judgment
the  court  may in its discretion, vacate, set aside and open said judg-
ment, with leave and direction for the defendant  therein  to  interpose
and  enforce  any existing legal or equitable defense therein, under the
direction of such person as the court may, in  its  judgment  or  order,
designate  and  appoint. All books of minutes, entry or account, and the
books, bills, vouchers, checks, contracts or other papers connected with
or used or filed in the office of, or with any officer, board or commis-
sion acting for or on behalf of any county, town, village  or  municipal
corporation  in  this state or any body corporate or other unit of local
government in this state which possesses the  power  to  levy  taxes  or
benefit  assessments  upon  real  estate  or to require the levy of such
taxes or assessments or for which taxes or benefit assessments upon real
estate may be required pursuant to law to be levied, including the Alba-
ny port district commission, are hereby declared to be  public  records,
and  shall be open during all regular business hours, subject to reason-
able regulations to be adopted by the applicable local legislative body,
to the inspection of any taxpayer or registered  voter,  who  may  copy,
photograph  or  make  photocopies  thereof  on  the  premises where such
records are regularly kept. This section shall not be so construed as to
take away any right of action from any county, town, village or  munici-
pal corporation, or from any public officer, but any right of action now
existing,  or  which  may  hereafter exist in favor of any county, town,
village or municipal corporation, or in favor of  any  officer  thereof,
may  be  enforced  by  action  or  otherwise by the persons hereinbefore
authorized to prosecute  and  maintain  actions;  and  whenever  by  the
provisions  of  this  section  an action may be prosecuted or maintained
against any officer or other person, his bondsmen, if any, may be joined
in such action or proceeding and their liabilities as such  enforced  by
the  proper  judgment  or direction of the court; but any recovery under
the provisions of this article shall be for the benefit of and shall  be
paid  to  the  officer  entitled  by law to hold and disburse the public
moneys of such county,  town,  village  or  municipal  corporation,  and
shall,  to  the amount thereof, be credited the defendant in determining
his liability in the action by the county, town,  village  or  municipal
corporation  or  public  officer.   The provisions of this article shall
apply as well to those cases in which the body, board,  officer,  agent,
commissioner  or  other person above named has not, as to those in which
it or he has jurisdiction over the subject-matter of its action.
  S 4. Section 11-245.45 of the administrative code of the city  of  New
York is REPEALED.
  S  5.  Sections  11-245.5, 11-245.6 and 11-245.7 of the administrative
code of the city of New York are REPEALED.
  S 6. Paragraph (f) of subdivision 2 of section 467-a of the real prop-
erty tax law, as separately amended by chapters 461 and 473 of the  laws
of 2008, is amended to read as follows:
  (f)  For  purposes of this subdivision, a property shall be deemed not
to be receiving complete or partial real property tax exemption  or  tax
abatement  if  the  property  is, or certain dwelling units therein are,
receiving benefits pursuant to section four hundred, four  hundred  two,

S. 823                              6

four  hundred  four,  four hundred six, four hundred eight, four hundred
ten, four hundred ten-a, four hundred  twelve,  four  hundred  twelve-a,
four hundred sixteen, four hundred eighteen, four hundred twenty-a, four
hundred  twenty-b,  four  hundred thirty-six, [four hundred fifty-eight,
four  hundred  fifty-eight-a,]  four  hundred  sixty-two,  four  hundred
sixty-seven,  four  hundred  sixty-seven-b, or four hundred ninety-nine-
bbb, or four hundred ninety-nine-bbbb of this article, or if the proper-
ty is receiving a tax abatement but not  a  tax  exemption  pursuant  to
section four hundred eighty-nine of this article.
  S  7. Subdivision (f) of section 1801 of the real property tax law, as
amended by chapter 191 of the laws  of  2001,  is  amended  to  read  as
follows:
  (f)  "Base  proportion" means either: (1) for a special assessing unit
which is not a city, the proportion of the  taxable  assessed  value  of
real property which each class constituted of the total taxable assessed
value  of  all  real  property  as  entered on the final assessment roll
completed and filed in calendar year nineteen hundred eighty-one of such
special assessing unit or on the part of that assessment roll applicable
to a portion of the special assessing unit, except  that  for  town  and
county  special districts not included within the definition of portion,
the applicable roll shall be that  which  was  completed  and  filed  in
calendar  year  two  thousand  one,  or (2) for a special assessing unit
which is a city, the proportion of the taxable assessed  value  of  real
property  which  each  class  constituted  of the total taxable assessed
value of all real property as  entered  on  the  final  assessment  roll
completed  and filed in calendar year nineteen hundred eighty-four, [and
as adjusted to  account  for  properties  exempted  under  section  four
hundred  fifty-eight  of  this chapter to the extent such properties are
taxable for education purposes,] provided,  however,  that  the  taxable
assessed  value  of  real  property  subject  to a transition assessment
pursuant to subdivision three of section eighteen hundred five  of  this
article shall be determined from the lesser of the transition assessment
or actual assessment.
  S 8. Sections 458 and 458-a of the real property tax law are REPEALED.
  S  9.  This  act  shall  take  effect  immediately  and shall apply to
personal income taxable years beginning on and after  January  1,  2014,
provided, however, that section four of this act shall take effect Janu-
ary 1, 2014.

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