Senate Bill S4908

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

                                 4908--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             April 27, 2009
                               ___________

Introduced  by  Sen.  FOLEY  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Veterans, Homeland Securi-
  ty and Military Affairs -- 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.
  (D)  "PERMANENTLY TOTALLY DISABLED" MEANS THE UNITED STATES DEPARTMENT
OF VETERANS AFFAIRS OR THE MILITARY SERVICE FROM WHICH THE  VETERAN  WAS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03860-04-9
              

S. 4908--A                          2

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 SUBSTANTIALLY 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.
  (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.
  (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 ONLY THE REMAIN-
ING PORTION USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES SHALL  BE  SUBJECT
TO  THE  EXEMPTION  PROVIDED BY THIS SECTION. SUCH PROPERTY SHALL BE THE
PRIMARY RESIDENCE OF THE PERMANENTLY TOTALLY  DISABLED  VETERAN  OR  THE
UNREMARRIED  SURVIVING SPOUSE OF THE PERMANENTLY TOTALLY DISABLED VETER-
AN.
  2. (A) EACH COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT  A  LOCAL  LAW  TO
PROVIDE  THAT  QUALIFYING RESIDENTIAL REAL PROPERTY SHALL BE EXEMPT FROM
TAXATION.
  (B) THE EXEMPTION FROM TAXATION PROVIDED BY THIS SUBDIVISION SHALL  BE
APPLICABLE  TO COUNTY, CITY, TOWN AND VILLAGE TAXATION, BUT SHALL NOT BE
APPLICABLE TO TAXES LEVIED FOR SCHOOL PURPOSES.
  3. APPLICATION FOR EXEMPTION SHALL BE MADE BY THE OWNER, OR ALL OF THE
OWNERS, OF THE PROPERTY ON A FORM PRESCRIBED BY  THE  STATE  BOARD.  THE
OWNER OR OWNERS SHALL FILE THE COMPLETED FORM. THE OWNER OR OWNERS SHALL
NOT BE REQUIRED TO REFILE EVERY YEAR.
  S  2. This act shall take effect on the first 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.