S T A T E O F N E W Y O R K
________________________________________________________________________
7694
2011-2012 Regular Sessions
I N A S S E M B L Y
May 13, 2011
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Introduced by M. of A. SALADINO, CURRAN, RA, RAIA, CASTRO, BARCLAY --
Multi-Sponsored by -- M. of A. BURLING, CASTELLI, HAWLEY, MALLIOTAKIS,
N. RIVERA -- read once and referred to the Committee on Real Property
Taxation
AN ACT to amend the real property tax law, in relation to a partial
exemption for certain persons on military 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. PARTIAL TAX EXEMPTION DURING SERVICE IN A COMBAT ZONE. PROP-
ERTY OWNED BY A MEMBER OF THE ARMED FORCES OF THE UNITED STATES WHO IS
SERVING IN A COMBAT ZONE AND WHO USED SAID PROPERTY AS HIS OR HER PRIMA-
RY RESIDENCE, SHALL BE GRANTED AN EXEMPTION FROM TAXATION, PURSUANT TO
THIS CHAPTER, EQUAL TO TEN PERCENT OF THE TAX OTHERWISE DUE IN EACH TAX
YEAR. THIS EXEMPTION SHALL ONLY BE AVAILABLE FOR YEARS IN WHICH THE
MEMBER OF THE ARMED FORCES IS, IN FACT, SERVING IN AN AREA OF CONFLICT.
S 2. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2011.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09010-01-1