S T A T E O F N E W Y O R K
________________________________________________________________________
5455
2011-2012 Regular Sessions
I N A S S E M B L Y
February 18, 2011
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Introduced by M. of A. CUSICK, ABBATE, COLTON, N. RIVERA, SCHROEDER,
STEVENSON, TITONE, SCARBOROUGH, SPANO -- Multi-Sponsored by -- M. of
A. GIBSON, HIKIND, McENENY, M. MILLER, PHEFFER, ROBINSON, THIELE,
TOWNS -- read once and referred to the Committee on Veterans' Affairs
AN ACT to amend the real property tax law, in relation to a real proper-
ty tax exemption for property owned by certain persons performing
active duty 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 ORDERED MILITARY DUTY IN A COMBAT ZONE SHALL BE EXEMPT FROM TAXATION
BY ANY MUNICIPAL CORPORATION IN WHICH LOCATED TO THE EXTENT PROVIDED
HEREIN. FOR PURPOSES OF THIS SUBDIVISION, THE TERM "ORDERED MILITARY
DUTY" MEANS ANY MILITARY DUTY PERFORMED IN THE SERVICE OF THE STATE OR
OF THE UNITED STATES, INCLUDING BUT NOT LIMITED TO ATTENDANCE AT ANY
SERVICE SCHOOL OR SCHOOLS CONDUCTED BY THE ARMED FORCES OF THE UNITED
STATES, BY A PUBLIC OFFICER OR EMPLOYEE AS A MEMBER OF ANY FORCE OF THE
ORGANIZED MILITIA OR OF ANY RESERVE FORCE OR RESERVE COMPONENT OF THE
ARMED FORCES OF THE UNITED STATES, PURSUANT TO ORDERS ISSUED BY COMPE-
TENT STATE OR FEDERAL AUTHORITY, WITH OR WITHOUT THE CONSENT OF SUCH
PUBLIC OFFICER OR EMPLOYEE. PARTICIPATION IN ROUTINE RESERVE OFFICER
TRAINING CORPS TRAINING IS NOT CONSIDERED TO BE ORDERED MILITARY DUTY
EXCEPT WHEN PERFORMING ADVANCED TRAINING DUTY AS A MEMBER OF A RESERVE
COMPONENT OF THE ARMED FORCES. FOR PURPOSES OF THIS SUBDIVISION, A
"COMBAT ZONE" IS IN AN AREA DESIGNATED BY THE PRESIDENT OF THE UNITED
STATES BY EXECUTIVE ORDER AS A "COMBAT ZONE" AT ANY TIME DURING THE
PERIOD DESIGNATED BY THE PRESIDENT BY EXECUTIVE ORDER AS THE PERIOD OF
COMBATANT ACTIVITIES IN SUCH ZONE.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04198-01-1
A. 5455 2
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 IN 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 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.