NY State Senate Bill 2023-S2248

Current Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs 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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to veterans, homeland security and military affairs
Jan 19, 2023	referred to veterans, homeland security and military affairs

co-Sponsors

2023-S2248 (ACTIVE) - Details

See Assembly Version of this Bill:: A2758
Current Committee:: Senate Veterans, Homeland Security And Military Affairs
Law Section:: Real Property Tax Law
Laws Affected:: Add §458-d, RPT L
Versions Introduced in 2021-2022 Legislative Session:: S9168, A9867

2023-S2248 (ACTIVE) - Summary

Provides real property tax relief to veterans who have at least ten years of service in the U.S. armed forces or in the organized militia of the state of New York.

2023-S2248 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S2248

SPONSOR: WEIK
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to providing real
property tax relief to certain veterans

 
PURPOSE:

To authorize a county, city, town or village in this state to adopt a
local law to provide qualifying residential real property a real' prop-
erty tax credit of up to four hundred dollars for the purpose of recog-
nizing the service of residents of this state who have served in the
military reserves of the United States or of the organized militia of
the state of New York.

 
SUMMARY OF PROVISIONS:

Section 1 amends the real property tax law by adding a new section 458-d
allowing municipalities to provide a real property tax credit to quali-
fying residential real property for up to four hundred dollars to recog-

nize the service of military reservists. The real property tax credit
will only be applied to county, city, town, village, and special
district taxes. A person that is already receiving an exemption under
section 458, 458-a, 458-b is not eligible to receive this exemption. The
commissioner of the department of taxation and finance shall develop a
uniform application for this real property tax credit.

Section 2. Establishes the effective date.

 
JUSTIFICATION:

Reservists enlist knowing that they may be called into active duty, and
they stand ready to answer the call. However, reservists who are not
called to active duty are not eligible for many of the benefits of those
who do get called, such as property tax exemptions.  Reservists who are
never called to active duty still deserve a level of this benefit.

 
LEGISLATIVE HISTORY:

2022: S9168 Veterans, Homeland Security, and Military Affairs

 
FISCAL IMPLICATIONS:

None to the state

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable 5
years beginning on and after the first of January next succeeding the 6
date on which it shall have become a law

2023-S2248 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2248
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 19, 2023
                                ___________
 
 Introduced  by  Sen.  WEIK  --  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 providing real
   property tax relief to certain 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-d to read as follows:
   § 458-D. RESERVISTS; LOCAL PROPERTY TAX CREDIT.   1. A  COUNTY,  CITY,
 TOWN  OR VILLAGE IN THIS STATE MAY ADOPT A LOCAL LAW TO PROVIDE QUALIFY-
 ING RESIDENTIAL REAL PROPERTY A REAL PROPERTY TAX CREDIT OF UP  TO  FOUR
 HUNDRED  DOLLARS FOR THE PURPOSE OF RECOGNIZING THE SERVICE OF RESIDENTS
 OF THIS STATE WHO HAVE SERVED IN THE MILITARY  RESERVES  OF  THE  UNITED
 STATES OR OF THE ORGANIZED MILITIA OF THE STATE OF NEW YORK. WHERE QUAL-
 IFYING  RESIDENTIAL  REAL  PROPERTY  IS OWNED BY MORE THAN ONE QUALIFIED
 OWNER, THE REAL PROPERTY TAX CREDIT TO WHICH EACH SUCH OWNER IS ENTITLED
 UNDER THIS SECTION MAY BE COMBINED. WHERE A RESERVIST IS ALSO  THE  NON-
 REMARRIED  SURVIVING  SPOUSE OF ANOTHER RESERVIST, SUCH SURVIVING SPOUSE
 MAY RECEIVE ANY REAL PROPERTY TAX CREDIT UNDER  THIS  SECTION  TO  WHICH
 SUCH SURVIVING SPOUSE'S DECEASED SPOUSE WAS ENTITLED, IN ADDITION TO THE
 REAL  PROPERTY  TAX  CREDIT SUCH SURVIVING SPOUSE IS THEMSELVES ENTITLED
 UNDER THIS SECTION.
   2. AN ASSESSOR SHALL APPLY THE REAL PROPERTY TAX CREDIT UNDER SUBDIVI-
 SION ONE OF THIS SECTION, AS AUTHORIZED BY A MUNICIPALITY, TO A QUALIFY-
 ING OWNER'S VILLAGE, TOWN, COUNTY AND SPECIAL DISTRICT TAXES.
   3. THE REAL PROPERTY TAX CREDIT  UNDER  THIS  SECTION  SHALL  ONLY  BE
 APPLIED TO COUNTY, CITY, TOWN, VILLAGE AND SPECIAL DISTRICT TAXES.
   4.  IF  A  QUALIFIED  OWNER  IS  ALREADY  RECEIVING AN EXEMPTION UNDER
 SECTION FOUR HUNDRED FIFTY-EIGHT, FOUR HUNDRED  FIFTY-EIGHT-A,  OR  FOUR
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01294-01-3
 S. 2248                             2

 
 HUNDRED  FIFTY-EIGHT-B OF THIS TITLE, SUCH QUALIFYING OWNER SHALL NOT BE
 ELIGIBLE FOR THE REAL PROPERTY TAX CREDIT UNDER THIS SECTION.
   5.  THE  COMMISSIONER  OF THE DEPARTMENT OF TAXATION AND FINANCE SHALL
 DEVELOP A UNIFORM APPLICATION FOR USE BY LOCAL ASSESSORS  FOR  THE  REAL
 PROPERTY  TAX  CREDIT  UNDER THIS SECTION, AND SHALL PUBLISH ANY RELATED
 MATERIALS TO SUPPORT THE USE OF SUCH REAL PROPERTY  TAX  CREDIT  ON  ITS
 PUBLIC WEBSITE.
   6.  FOR  THE  PURPOSES OF THIS SECTION, THE FOLLOWING TERMS SHALL HAVE
 THE FOLLOWING MEANINGS:
   (A) "RESERVIST" MEANS ANY PERSON WHO IS OR HAS BEEN A  MEMBER  OF  THE
 ARMED  FORCES  OF  THE  UNITED  STATES WHO SERVED IN THE ARMY, NAVY, AIR
 FORCE, MARINE CORPS, COAST GUARD OR ANY RESERVE FORCE OR RESERVE  COMPO-
 NENT OF THE ARMED FORCES OF THE UNITED STATES, OR OF THE ORGANIZED MILI-
 TIA  OF  THE  STATE  OF  NEW YORK, PROVIDED THAT SUCH PERSON IS EITHER A
 MEMBER IN GOOD STANDING, OR HAS RECEIVED A DISCHARGE UNDER HONORABLE  OR
 GENERAL CONDITIONS, AFTER NO LESS THAN TEN YEARS OF SERVICE.
   (B) "QUALIFIED OWNER" MEANS A RESERVIST, THE SPOUSE OF A RESERVIST, OR
 THE NON-REMARRIED SURVIVING SPOUSE OF A RESERVIST.
   (C)  "QUALIFIED  RESIDENTIAL  REAL PROPERTY" MEANS PROPERTY OWNED BY A
 QUALIFIED OWNER WHICH IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED, HOWEVER, THAT IN THE EVENT 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  SHALL  BE  ELIGIBLE FOR THE REAL PROPERTY TAX CREDIT UNDER THIS
 SECTION TO BE APPLIED. SUCH PROPERTY SHALL BE THE PRIMARY  RESIDENCE  OF
 THE  RESERVIST  OR  NON-REMARRIED  SURVIVING  SPOUSE  OF SUCH RESERVIST,
 UNLESS THE RESERVIST OR NON-REMARRIED SURVIVING SPOUSE OF SUCH RESERVIST
 IS ABSENT FROM SUCH PROPERTY DUE TO MEDICAL REASONS OR INSTITUTIONALIZA-
 TION. IN THE EVENT THE RESERVIST DIES  AND  THERE  IS  NO  NON-REMARRIED
 SURVIVING  SPOUSE, "QUALIFYING RESIDENTIAL REAL PROPERTY" SHALL MEAN THE
 PRIMARY RESIDENCE OWNED BY A QUALIFIED OWNER PRIOR  TO  DEATH,  PROVIDED
 THAT  THE  TITLE TO SUCH PROPERTY BECOMES VESTED IN THE DEPENDENT FATHER
 OR MOTHER OR DEPENDENT CHILD OR CHILDREN UNDER TWENTY-ONE YEARS  OF  AGE
 OF  SUCH  RESERVIST  BY VIRTUE OF DEVISE BY OR DESCENT FROM THE DECEASED
 QUALIFIED OWNER, PROVIDED THAT SUCH PROPERTY IS THE PRIMARY RESIDENCE OF
 ONE OR ALL OF SUCH DEVISEES.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on and after the first of January  next  succeeding  the
 date on which it shall have become a law.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Senate Bill S2248

Sponsored By

Current Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs Committee

co-Sponsors

2023-S2248 (ACTIVE) - Details

2023-S2248 (ACTIVE) - Summary

2023-S2248 (ACTIVE) - Sponsor Memo

2023-S2248 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S2248

Share this bill

Sponsored By

Alexis Weik

Current Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs Committee

co-Sponsors

Steven D. Rhoads

2023-S2248 (ACTIVE) - Details

2023-S2248 (ACTIVE) - Summary

2023-S2248 (ACTIVE) - Sponsor Memo

2023-S2248 (ACTIVE) - Bill Text download pdf

Comments