S T A T E   O F   N E W   Y O R K
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                                 4544--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 6, 2013
                               ___________

Introduced  by M. of A. CUSICK, COLTON, ENGLEBRIGHT, SKOUFIS, SIMANOWITZ
  -- read once and referred to the Committee  on  Veterans'  Affairs  --
  recommitted  to  the Committee on Veterans' Affairs in accordance with
  Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the real property tax law, in relation  to  establishing
  an exemption for permanently totally disabled veterans

  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 IN THE ACTIVE MILITARY,  NAVAL
OR  AIR  SERVICE  DURING  A PERIOD OF WAR, OR WHO WAS A RECIPIENT OF THE
ARMED FORCES EXPEDITIONARY MEDAL, NAVY EXPEDITIONARY MEDAL, MARINE CORPS
EXPEDITIONARY MEDAL, OR GLOBAL WAR ON TERRORISM EXPEDITIONARY MEDAL, AND
WHO WAS DISCHARGED OR RELEASED THEREFROM UNDER HONORABLE CONDITIONS.
  (B) "PERIOD OF WAR" MEANS THE SPANISH-AMERICAN WAR; THE MEXICAN BORDER
PERIOD; WORLD WAR I; WORLD WAR II; THE HOSTILITIES, KNOWN AS THE  KOREAN
WAR,  WHICH  COMMENCED  JUNE  TWENTY-SEVENTH, NINETEEN HUNDRED FIFTY AND
TERMINATED ON JANUARY THIRTY-FIRST,  NINETEEN  HUNDRED  FIFTY-FIVE;  THE
HOSTILITIES,  KNOWN AS THE VIETNAM WAR, WHICH COMMENCED FEBRUARY TWENTY-
EIGHTH, NINETEEN HUNDRED SIXTY-ONE AND TERMINATED ON MAY SEVENTH,  NINE-
TEEN  HUNDRED  SEVENTY-FIVE;  AND  THE HOSTILITIES, KNOWN AS THE PERSIAN
GULF CONFLICT, WHICH COMMENCED AUGUST SECOND, NINETEEN HUNDRED NINETY.
  (C) "SERVICE CONNECTED" MEANS, WITH RESPECT TO  DISABILITY  OR  DEATH,
THAT  SUCH DISABILITY WAS INCURRED OR AGGRAVATED, OR THAT DEATH RESULTED
FROM DISABILITY INCURRED OR AGGRAVATED, IN LINE OF DUTY  IN  THE  ACTIVE
MILITARY, NAVAL OR AIR SERVICE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08116-02-4

              

A. 4544--A                          2

  (D)  "PERMANENTLY  TOTALLY  DISABLED" AND "PERMANENT TOTAL DISABILITY"
MEANS THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR  THE  MILITARY
SERVICE  FROM  WHICH THE VETERAN WAS DISCHARGED HAS RATED THE DISABILITY
AT ONE HUNDRED PERCENT OR HAS RATED THE DISABILITY COMPENSATION  AT  ONE
HUNDRED PERCENT BY REASON OF BEING UNABLE TO SECURE OR FOLLOW A SUBSTAN-
TIALLY  GAINFUL  EMPLOYMENT.   THE PERMANENT LOSS OR LOSS OF USE OF BOTH
HANDS, OR OF BOTH FEET, OR OF ONE HAND AND ONE FOOT, OR OF THE SIGHT  OF
BOTH  EYES, OR BECOMING PERMANENTLY 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.
  (E) "QUALIFIED OWNER" MEANS A VETERAN WITH A SERVICE-CONNECTED  PERMA-
NENT  TOTAL  DISABILITY FOR WHOM A LETTER FROM THE UNITED STATES GOVERN-
MENT OR UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR ITS  PREDECESSOR
HAS  BEEN ISSUED CERTIFYING THAT THE VETERAN HAS A PERMANENT TOTAL DISA-
BILITY.  SUCH OWNER SHALL HAVE AN INCOME LEVEL AT OR BELOW  TWO  HUNDRED
PERCENT OF THE FEDERAL POVERTY LEVEL.
  (F)  "QUALIFIED  RESIDENTIAL  REAL PROPERTY" MEANS PROPERTY OWNED BY A
QUALIFIED OWNER WHICH IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
PROVIDED,  HOWEVER,  THAT IN THE EVENT THAT ANY PORTION OF SUCH PROPERTY
IS NOT USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES, BUT IS USED FOR  OTHER
PURPOSES,  SUCH  PORTION  SHALL BE SUBJECT TO TAXATION AND THE REMAINING
PORTION ONLY SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED  BY  THIS
SECTION.  SUCH PROPERTY MUST BE THE PRIMARY RESIDENCE OF THE PERMANENTLY
TOTALLY DISABLED VETERAN UNLESS SUCH VETERAN IS ABSENT FROM THE PROPERTY
DUE TO MEDICAL REASONS OR INSTITUTIONALIZATION.
  2. (A) THE GOVERNING BODY OF ANY  CITY,  TOWN  OR  VILLAGE  IS  HEREBY
AUTHORIZED  AND  EMPOWERED TO ADOPT, AFTER PUBLIC HEARING, IN ACCORDANCE
WITH THE PROVISIONS OF THIS SECTION, A LOCAL LAW,  ORDINANCE  OR  RESOL-
UTION  PROVIDING  THAT  QUALIFIED  RESIDENTIAL  REAL PROPERTY OWNED BY A
PERMANENTLY TOTALLY DISABLED VETERAN SHALL BE EXEMPT FROM TAXATION.
  (B)(I) THE EXEMPTION FROM TAXATION PROVIDED BY THIS SUBDIVISION  SHALL
BE  APPLICABLE  TO COUNTY, CITY, TOWN, VILLAGE AND SCHOOL PURPOSES TAXA-
TION.
  (II) IF A PERMANENTLY TOTALLY DISABLED VETERAN RECEIVES  AN  EXEMPTION
UNDER  SECTION  FOUR  HUNDRED FIFTY-EIGHT, FOUR HUNDRED FIFTY-EIGHT-A OR
FOUR HUNDRED FIFTY-EIGHT-B OF THIS TITLE, THE PERMANENTLY TOTALLY  DISA-
BLED  VETERAN  SHALL NOT BE ELIGIBLE TO RECEIVE THE EXEMPTION UNDER THIS
SECTION.
  3. APPLICATION FOR SUCH EXEMPTION SHALL BE MADE ANNUALLY BY THE OWNER,
OR ALL OF THE OWNERS, OF THE PROPERTY ON FORMS PRESCRIBED BY THE DEPART-
MENT AND SHALL BE FILED IN THE ASSESSOR'S OFFICE ON OR BEFORE THE APPRO-
PRIATE TAXABLE STATUS DATE; PROVIDED,  HOWEVER,  PROOF  OF  A  PERMANENT
TOTAL  DISABILITY,  PURSUANT TO PARAGRAPH (D) OF SUBDIVISION ONE OF THIS
SECTION NEED BE SUBMITTED ONLY IN THE YEAR EXEMPTION  PURSUANT  TO  THIS
SECTION  IS  FIRST  SOUGHT  OR  THE DISABILITY IS FIRST DETERMINED TO BE
PERMANENT.
  4. ANY APPLICANT CONVICTED OF MAKING ANY WILLFUL  FALSE  STATEMENT  IN
THE  APPLICATION  FOR  SUCH  EXEMPTION SHALL BE SUBJECT TO THE PENALTIES
PRESCRIBED IN THE PENAL LAW.
  5. A LOCAL LAW, ORDINANCE  OR  RESOLUTION  ADOPTED  PURSUANT  TO  THIS
SECTION  MAY BE REPEALED BY THE GOVERNING BODY OF THE APPLICABLE COUNTY,
CITY, TOWN, OR VILLAGE. SUCH REPEAL SHALL OCCUR  AT  LEAST  NINETY  DAYS

A. 4544--A                          3

PRIOR  TO THE TAXABLE STATUS DATE OF SUCH COUNTY, CITY, TOWN, VILLAGE OR
SCHOOL DISTRICT.
  6.  NOTWITHSTANDING  ANY  OTHER PROVISIONS OF LAW TO THE CONTRARY, THE
PROVISIONS OF THIS SECTION SHALL APPLY TO  ANY  REAL  PROPERTY  HELD  IN
TRUST  SOLELY FOR THE BENEFIT OF A PERSON OR PERSONS WHO WOULD OTHERWISE
BE ELIGIBLE FOR A REAL PROPERTY TAX EXEMPTION, PURSUANT TO THIS SECTION,
WERE SUCH PERSON OR PERSONS THE OWNER OR OWNERS OF SUCH REAL PROPERTY.
  7. (A) FOR THE PURPOSE OF THIS SECTION, TITLE TO THE PORTION  OF  REAL
PROPERTY  OWNED  BY  A  COOPERATIVE  APARTMENT  CORPORATION  IN  WHICH A
TENANT-STOCKHOLDER OF SUCH CORPORATION RESIDES AND WHICH IS  REPRESENTED
BY HIS OR HER SHARE OR SHARES OF STOCK IN SUCH CORPORATION AS DETERMINED
BY ITS OR THEIR PROPORTIONAL RELATIONSHIP TO THE TOTAL OUTSTANDING STOCK
OF  THE  CORPORATION,  INCLUDING  THAT OWNED BY THE CORPORATION SHALL BE
DEEMED TO BE VESTED IN SUCH TENANT-STOCKHOLDER.
  (B) PROVIDED THAT ALL OTHER ELIGIBILITY CRITERIA OF THIS  SECTION  HAS
BEEN  MET, THAT PROPORTION OF THE ASSESSMENT OF SUCH REAL PROPERTY OWNED
BY A COOPERATIVE APARTMENT CORPORATION DETERMINED BY THE RELATIONSHIP OF
SUCH REAL PROPERTY VESTED IN SUCH TENANT-STOCKHOLDER TO SUCH REAL  PROP-
ERTY  OWNED  BY  SUCH  COOPERATIVE  APARTMENT  CORPORATION IN WHICH SUCH
TENANT-STOCKHOLDER RESIDES SHALL BE SUBJECT TO EXEMPTION  FROM  TAXATION
PURSUANT  TO THIS SECTION AND ANY EXEMPTION SO GRANTED SHALL BE CREDITED
BY THE APPROPRIATE TAXING AUTHORITY AGAINST THE  ASSESSED  VALUATION  OF
SUCH REAL PROPERTY; THE REDUCTION IN REAL PROPERTY TAXES REALIZED THERE-
BY  SHALL  BE  CREDITED BY THE COOPERATIVE APARTMENT CORPORATION AGAINST
THE AMOUNT OF SUCH TAXES OTHERWISE PAYABLE  BY  OR  CHARGEABLE  TO  SUCH
TENANT-STOCKHOLDER.
  (C) NOTWITHSTANDING PARAGRAPH (B) OF THIS SUBDIVISION, A TENANT-STOCK-
HOLDER  WHO  RESIDES  IN A DWELLING THAT IS SUBJECT TO THE PROVISIONS OF
ARTICLE TWO, FOUR, FIVE OR ELEVEN OF THE  PRIVATE  HOUSING  FINANCE  LAW
SHALL NOT BE ELIGIBLE FOR AN EXEMPTION PURSUANT TO THIS SECTION.
  (D)  NOTWITHSTANDING  PARAGRAPH (B) OF THIS SUBDIVISION, REAL PROPERTY
OWNED BY A COOPERATIVE CORPORATION MAY BE EXEMPT FROM TAXATION  PURSUANT
TO THIS SECTION BY A MUNICIPALITY IN WHICH SUCH PROPERTY IS LOCATED ONLY
IF  THE  GOVERNING  BODY  OF  SUCH MUNICIPALITY, AFTER A PUBLIC HEARING,
ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
  S 2. This act shall take effect on the second of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.