S T A T E O F N E W Y O R K
________________________________________________________________________
7571
I N S E N A T E
April 22, 2010
___________
Introduced by Sen. LANZA -- 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 granting a tax
exemption to persons serving in active military service of the United
States in a combat zone
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. ACTIVE DUTY SERVICE IN A COMBAT ZONE. 1. RESIDENTIAL REAL
PROPERTY OWNED BY A PERSON WHO AT ANY TIME DURING A TAXABLE YEAR SERVES
IN ACTIVE MILITARY SERVICE OF THE UNITED STATES, AS DEFINED IN SECTION
ONE OF THE MILITARY LAW, IN A DEPARTMENT OF DEFENSE DETERMINED COMBAT
ZONE.
2. AFTER A PUBLIC HEARING, A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A
LOCAL LAW TO PROVIDE THAT QUALIFYING REAL PROPERTY SHALL BE EXEMPT FROM
TAXATION ON AN AMOUNT EQUAL TO TEN PERCENT OF THE ASSESSED VALUE OF SUCH
RESIDENTIAL REAL PROPERTY.
3. (A) THE AUTHORITY GRANTED IN SUBDIVISION TWO OF THIS SECTION SHALL
NOT BE CONSTRUED TO PERMIT A COUNTY, CITY, TOWN OR VILLAGE TO EXEMPT
QUALIFYING REAL PROPERTY FROM TAXES LEVIED FOR SCHOOL DISTRICT PURPOSES.
(B) THE PROVISIONS OF THIS SECTION SHALL ONLY APPLY TO RESIDENTIAL
REAL PROPERTY WHICH IS THE PRIMARY RESIDENCE OF THE APPLICANT, PROVIDED
THAT, IN THE EVENT ANY PORTION OF SUCH REAL PROPERTY IS NOT USED EXCLU-
SIVELY FOR THE APPLICANT'S OR HIS OR HER SPOUSE'S PRIMARY RESIDENCE,
SUCH PORTION SHALL NOT BE SUBJECT TO THE EXEMPTION GRANTED BY THIS
SECTION.
4. AN EXEMPTION SHALL BE GRANTED PURSUANT TO THIS SECTION ONLY UPON
APPLICATION BY THE OWNER OF THE PROPERTY ON A FORM AND IN SUCH A MANNER
AS SHALL BE PRESCRIBED BY THE STATE BOARD.
S 2. This act shall take effect immediately and shall apply to real
property having a taxable status date on or after such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD17023-01-0