S T A T E   O F   N E W   Y O R K
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                                  3784

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 27, 2015
                               ___________

Introduced  by  M. of A. TENNEY, LALOR, HAWLEY, FINCH, McDONOUGH -- read
  once and referred to the Committee on Veterans' Affairs

AN ACT to amend the real property tax law, in relation to including  the
  war on terrorism within the definition of "period of war" for purposes
  of the veterans alternative property tax exemption

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

  Section 1. Paragraph (a) of subdivision 1 of section 458-a of the real
property tax law, as amended by chapter 179 of  the  laws  of  2006,  is
amended to read as follows:
  (a) "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;
AND THE HOSTILITIES, KNOWN AS THE WAR ON TERRORISM, WHICH  COMMENCED  IN
TWO THOUSAND ONE INCLUDING THE HOSTILITIES IN AFGHANISTAN AND IRAQ.
  S  2.  Subdivision 3 of section 458-a of the real property tax law, as
amended by chapter 646 of the laws of 2004 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:
  3. Application for exemption must be made by the owner, or all of  the
owners,  of  the  property on a form prescribed by the commissioner. The
owner or owners shall file the completed form in the  assessor's  office
on or before the appropriate taxable status date PROVIDED THAT ANY CITY,
COUNTY,  TOWN OR VILLAGE MAY ELECT, BY PASSAGE OF A LOCAL LAW, TO ACCEPT
AN APPLICATION MADE BY AN OWNER WHO IS OTHERWISE ELIGIBLE FOR EXEMPTION,
BUT WHO FAILED TO FILE FOR EXEMPTION DUE TO THEIR BEING ON  ACTIVE  DUTY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07530-01-5
              

A. 3784                             2

IN  SERVICE  TO  THE  ARMED  FORCES  OF THE UNITED STATES ON THE TAXABLE
STATUS DATE, PROVIDED FURTHER,    HOWEVER,  THAT  SUCH  OWNER  SHALL  BE
REQUIRED  TO  FILE  FOR EXEMPTION WITHIN THIRTY DAYS OF THEIR SEPARATION
FROM  SERVICE  OR  WITHIN  THIRTY  DAYS  OF THE PASSAGE OF THE LOCAL LAW
PERMITTING SUCH LATE APPLICATION, WHICHEVER IS LATER. SUCH  OWNER  SHALL
BE  REQUIRED  TO  SUBMIT  PROOF  OF SUCH ACTIVE DUTY SERVICE IN A MANNER
PRESCRIBED BY THE COMMISSIONER.  The exemption shall  continue  in  full
force  and effect for all appropriate subsequent tax years and the owner
or owners of the property shall not be required  to  refile  each  year.
Applicants  shall  be  required  to  refile on or before the appropriate
taxable status date if the percentage of disability percentage increases
or decreases or may refile if other changes have occurred  which  affect
qualification  for  an  increased  or decreased amount of exemption. Any
applicant convicted of making any willful false statement in the  appli-
cation  for  such exemption shall be subject to the penalties prescribed
in the penal law.
  S 3. This act shall take effect immediately.