S T A T E O F N E W Y O R K
________________________________________________________________________
5067
2011-2012 Regular Sessions
I N A S S E M B L Y
February 11, 2011
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Introduced by M. of A. HAYES, CASTELLI, CORWIN, FINCH, HAWLEY, D. MILLER
-- Multi-Sponsored by -- M. of A. BARCLAY, BOYLAND, CERETTO, CONTE,
JORDAN, KOLB, McDONOUGH, McKEVITT, MOLINARO, RABBITT -- read once and
referred to the Committee on Veterans' Affairs
AN ACT to amend the real property tax law, in relation to an optional
school tax exemption for certain 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 459-d to read as follows:
S 459-D. DISABLED VETERANS; SCHOOL TAX EXEMPTION. 1. AFTER A PUBLIC
HEARING A SCHOOL DISTRICT MAY ADOPT A RESOLUTION PROVIDING FOR AN
EXEMPTION TO THE EXTENT OF FIFTY PER CENTUM OF THE ASSESSED VALUATION OF
RESIDENTIAL REAL PROPERTY, PURSUANT TO THE PROVISIONS OF THIS SECTION.
SUCH RESOLUTION MAY PROVIDE A SCHOOL TAX EXEMPTION ON RESIDENTIAL PROP-
ERTY OWNED BY A VETERAN WITH AT LEAST A FORTY PERCENT DISABILITY, WHO
RESIDES ON THE REAL PROPERTY.
2. TO QUALIFY AS A FORTY PERCENT OR MORE DISABLED VETERAN, AN INDIVID-
UAL SHALL SUBMIT TO THE ASSESSOR A CERTIFIED STATEMENT FROM THE UNITED
STATES DEPARTMENT OF VETERANS' AFFAIRS WHICH STATES THAT THE INDIVIDUAL
HAS A PERMANENT SERVICE RELATED PHYSICAL IMPAIRMENT WHICH LIMITS SUCH
INDIVIDUAL'S MAJOR LIFE ACTIVITIES BY AT LEAST FORTY PERCENT.
3. SUCH EXEMPTION SHALL BE GRANTED ONLY UPON APPLICATION BY THE OWNER
OF THE REAL PROPERTY ON A FORM PRESCRIBED AND MADE AVAILABLE BY THE
STATE BOARD.
S 2. This act shall take effect June 1, 2012.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04193-01-1