Assembly Bill A9134

2021-2022 Legislative Session

Authorizes a real property tax exemption for certain eligible reservists

download bill text pdf

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Archive: Last Bill Status - In Assembly Committee


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

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2021-A9134 (ACTIVE) - Details

See Senate Version of this Bill:
S1702
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-d, RPT L
Versions Introduced in Other Legislative Sessions:
2013-2014: S6429
2015-2016: S534
2017-2018: S2520
2019-2020: S713
2023-2024: A6327, S244

2021-A9134 (ACTIVE) - Summary

Authorizes a real property tax exemption for certain eligible reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such eligible reservists to be his or her primary residence; requires such reservist must have retained his or her active duty status for at least 90 consecutive days to claim such tax exemption.

2021-A9134 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9134
 
                           I N  A S S E M B L Y
 
                             January 31, 2022
                                ___________
 
 Introduced by M. of A. THIELE -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to tax exemptions
   for certain eligible reservists
 
   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-d to read as follows:
   §  458-D.  EXEMPTION  FOR  CERTAIN RESERVISTS. 1. FOR PURPOSES OF THIS
 SECTION, "ELIGIBLE RESERVIST" MEANS A MEMBER OF A RESERVE  COMPONENT  OF
 THE  ARMED  FORCES  OF  THE  UNITED STATES ORDERED TO ACTIVE DUTY BY THE
 PRESIDENT OF THE UNITED STATES.
   2. REAL PROPERTY OWNED BY AN ELIGIBLE RESERVIST  OR  SUCH  RESERVIST'S
 SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE,
 TOWN,  PART  TOWN,  SPECIAL  DISTRICT  OR  COUNTY PURPOSES, EXCLUSIVE OF
 SPECIAL ASSESSMENTS,  PROVIDED  THAT  THE  GOVERNING  BODY  OF  A  CITY,
 VILLAGE,  TOWN  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
 ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   3. SUCH EXEMPTION SHALL NOT BE GRANTED TO  AN  ELIGIBLE  RESERVIST  OR
 SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS:
   (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
   (B)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
 USED EXCLUSIVELY FOR THE APPLICANT'S RESIDENCE 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; AND
   (C)  THE ELIGIBLE RESERVIST RETAINED HIS OR HER ACTIVE DUTY STATUS FOR
 AT LEAST NINETY CONSECUTIVE DAYS WITHIN THE IMMEDIATELY PRECEDING CALEN-
 DAR YEAR IN WHICH HE OR SHE IS REQUESTING THE EXEMPTION AS AUTHORIZED BY
 THIS SECTION.
   4. ANY ELIGIBLE RESERVIST SHALL BE GRANTED THE EXEMPTION AS AUTHORIZED
 BY THIS SECTION FOR THE PERIOD OF HIS OR HER ACTIVE DUTY STATUS AS  LONG
 AS  HIS  OR  HER  PRIMARY RESIDENCE IS LOCATED WITHIN A VILLAGE, TOWN OR
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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