S T A T E   O F   N E W   Y O R K
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                                 9377--A

                          I N  A S S E M B L Y

                            February 24, 2012
                               ___________

Introduced  by  M. of A. CUSICK, GOLDFEDER, MALLIOTAKIS -- read once and
  referred  to  the  Committee  on  Veterans'   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 real property
  tax exemptions for property in  cities  having  a  population  of  one
  million or more and owned by certain veterans or their family members

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraphs 2 and 3 of subdivision 1 of section 458  of  the
real property tax law, paragraph 2 as amended by chapter 488 of the laws
of  1998  and paragraph 3 as amended by chapter 733 of the laws of 1959,
are amended to read as follows:
  (2) Except as provided in subdivision five of this  section,  no  such
exemption  on  account  of eligible funds paid on account of military or
naval services rendered by an individual shall be allowed in  excess  of
five thousand dollars; PROVIDED, HOWEVER, IN A CITY WITH A POPULATION OF
ONE  MILLION  OR MORE, AN EXEMPTION ON ACCOUNT OF ELIGIBLE FUNDS PAID ON
ACCOUNT OF MILITARY OR NAVAL SERVICES RENDERED BY  AN  INDIVIDUAL  SHALL
EQUAL  FORTY  PERCENT  OF  ELIGIBLE  FUNDS,  BUT  IN  NO CASE SHALL SUCH
EXEMPTION BE ALLOWED IN EXCESS OF TWO THOUSAND DOLLARS. For the purposes
of  this  subdivision  any  established  exemption,  or  newly   claimed
exemption, or an aggregate thereof, as the case may be, in excess of any
multiple  of fifty dollars shall be regarded as being the nearest multi-
ple of fifty dollars and allowed in such amount. If the amount  of  such
exemption has no nearest multiple of fifty dollars, it shall be regarded
as  being  the next higher multiple of fifty dollars and allowed in such
amount. The mingling of such eligible funds with other  funds  or  their
retention  by the United States for insurance premiums shall not bar the
granting of a claim for such exemption.
  (3) If the assessors are satisfied that the applicant is  entitled  to
any  exemption, they shall make appropriate entries upon the assessment-
roll opposite the description of such property and  subtract  the  total
amount  of such exemption from the total amount assessed pursuant to the

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

                                                           LBD14766-05-2

A. 9377--A                          2

provisions of paragraph one of this subdivision. Such entries  shall  be
made  and  continued in each assessment of the property so long as it is
exempt from taxation for any purpose. Such real property, to the  extent
of  the  exemption entered by the assessors, shall be exempt from state,
county and general municipal taxation, but shall be  taxable  for  local
school purposes; PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE
MILLION  OR  MORE,  SUCH  REAL  PROPERTY, TO THE EXTENT OF THE EXEMPTION
ENTERED BY THE ASSESSORS, SHALL BE EXEMPT FROM STATE, COUNTY AND GENERAL
MUNICIPAL TAXATION AND SHALL NOT BE TAXABLE FOR LOCAL  SCHOOL  PURPOSES.
The provisions herein, relating to the assessment and exemption of prop-
erty  purchased  with eligible funds apply and shall be enforced in each
municipal corporation authorized to levy taxes.
  S 2. Subdivision 2 of section 458 of the real  property  tax  law,  as
amended  by  chapter  63  of  the  laws  of  1976, is amended to read as
follows:
  2.  Real  property  purchased  with  moneys   collected   by   popular
subscription  in  partial recognition of extraordinary services rendered
by any honorably discharged veteran of world war one, world war two,  or
of the hostilities which commenced June twenty-seventh, nineteen hundred
fifty, who sustained permanent disability while on military duty, either
total  or  partial, and owned by the person who sustained such injuries,
or by his or her spouse or unremarried surviving  spouse,  or  dependent
father  or mother, is subject to taxation as herein provided. Such prop-
erty shall be assessed in the same manner as other real property in  the
tax  district.  At  the  meeting  of  the  assessors  to hear complaints
concerning the assessments, a verified application for the exemption  of
such  real  property  from  taxation  may  be presented to them by or on
behalf of the owner thereof, which application must show  the  facts  on
which the exemption is claimed, including the amount of moneys so raised
and  used  in  or  toward the purchase of such property. No exemption on
account of any such gift shall be allowed in  excess  of  five  thousand
dollars; PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE MILLION
OR  MORE, NO EXEMPTION ON ACCOUNT OF ANY GIFT SHALL BE ALLOWED IN EXCESS
OF  TWO  THOUSAND  DOLLARS.  The  application  for  exemption  shall  be
presented and action thereon taken in the manner provided by subdivision
one  of  this  section.  If no application for exemption be granted, the
property shall be subject to taxation for all purposes.  The  provisions
herein,  relating  to the assessment and exemption of property purchased
with moneys raised by popular subscription, apply and shall be  enforced
in each municipal corporation authorized to levy taxes.
  S  3.    Paragraph  (a)  of subdivision 1 of section 458-a of the real
property tax law, as amended by chapter 179 of  the  laws  of  2006,  is
amended to read as follows:
  (a) "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;
IN ANY CITY WITH A POPULATION OF ONE MILLION OR MORE,  THE  HOSTILITIES,
KNOWN AS THE IRAQ WAR, WHICH COMMENCED MARCH, TWO THOUSAND THREE; AND IN
ANY  CITY  WITH  A  POPULATION  OF ONE MILLION OR MORE, THE HOSTILITIES,
KNOWN AS THE AFGHANISTAN WAR, WHICH COMMENCED OCTOBER SEVENTH, TWO THOU-
SAND ONE.

A. 9377--A                          3

  S 4.  Subdivision 2 of section 458-a of the real property tax law,  as
added  by  chapter  525 of the laws of 1984, paragraph (a) as amended by
chapter 899 of the laws of 1985, paragraph (b) as amended by chapter 473
of the laws of 2004, paragraph (c) as amended by chapter 100 of the laws
of 1988, subparagraph (ii) of paragraph (d) as amended by chapter 256 of
the  laws of 2005 and as further amended by subdivision (b) of section 1
of part W of chapter 56 of the laws of  2010,  is  amended  to  read  as
follows:
  2. (a) Qualifying residential real property shall be exempt from taxa-
tion  to  the  extent  of  fifteen percent of the assessed value of such
property; provided, however, that such exemption shall not exceed twelve
thousand dollars or the product of twelve thousand dollars multiplied by
the latest state equalization rate for the assessing  unit,  or  in  the
case  of  a special assessing unit, the latest class ratio, whichever is
less; PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE MILLION OR
MORE, QUALIFYING RESIDENTIAL REAL PROPERTY SHALL BE EXEMPT FROM TAXATION
TO THE EXTENT OF SIX PERCENT OF THE ASSESSED  VALUE  OF  SUCH  PROPERTY;
PROVIDED,  FURTHER,  THAT  SUCH EXEMPTION SHALL NOT EXCEED FOUR THOUSAND
EIGHT HUNDRED DOLLARS OR THE PRODUCT  OF  FOUR  THOUSAND  EIGHT  HUNDRED
DOLLARS MULTIPLIED BY THE LATEST CLASS RATIO, WHICHEVER IS LESS.
  (b)  In  addition  to  the exemption provided by paragraph (a) of this
subdivision, where the veteran served in a combat theatre or combat zone
of operations, as documented by the award of a  United  States  campaign
ribbon  or  service medal, or the armed forces expeditionary medal, navy
expeditionary medal, marine corps expeditionary medal, or global war  on
terrorism expeditionary medal, qualifying residential real property also
shall  be  exempt  from  taxation  to  the  extent of ten percent of the
assessed value of such property; provided, however, that such  exemption
shall not exceed eight thousand dollars or the product of eight thousand
dollars multiplied by the latest state equalization rate for the assess-
ing  unit,  or in the case of a special assessing unit, the class ratio,
whichever is less; PROVIDED FURTHER, THAT, IN ANY CITY WITH A POPULATION
OF ONE MILLION OR MORE, WHERE THE VETERAN SERVED IN A COMBAT THEATRE  OR
COMBAT ZONE OF OPERATIONS, AS DOCUMENTED BY THE AWARD OF A UNITED STATES
CAMPAIGN  RIBBON  OR  SERVICE  MEDAL,  OR THE ARMED FORCES EXPEDITIONARY
MEDAL, NAVY EXPEDITIONARY MEDAL, MARINE CORPS  EXPEDITIONARY  MEDAL,  OR
GLOBAL WAR ON TERRORISM EXPEDITIONARY MEDAL, QUALIFYING RESIDENTIAL REAL
PROPERTY  ALSO  SHALL  BE  EXEMPT  FROM  TAXATION  TO THE EXTENT OF FOUR
PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY; PROVIDED  FURTHER,  THAT
SUCH  EXEMPTION  SHALL  NOT EXCEED THREE THOUSAND TWO HUNDRED DOLLARS OR
THE PRODUCT OF THREE THOUSAND TWO  HUNDRED  DOLLARS  MULTIPLIED  BY  THE
CLASS RATIO, WHICHEVER IS LESS.
  (c)  In  addition to the exemptions provided by paragraphs (a) and (b)
of this subdivision, where the veteran received  a  compensation  rating
from  the  United  States  veteran's  administration  or from the United
States department of defense because of a service connected  disability,
qualifying  residential  real  property shall be exempt from taxation to
the extent of the product of the assessed value of such property  multi-
plied  by  fifty  percent  of the veteran's disability rating; provided,
however, that such exemption shall not exceed forty thousand dollars  or
the  product  of  forty  thousand dollars multiplied by the latest state
equalization rate for the assessing unit, or in the case  of  a  special
assessing  unit, the latest class ratio, whichever is less. For purposes
of this paragraph, where a person who served  in  the  active  military,
naval or air service during a period of war died in service of a service
connected  disability, such person shall be deemed to have been assigned

A. 9377--A                          4

a compensation rating of one hundred percent; PROVIDED, HOWEVER, IN  ANY
CITY  WITH  A  POPULATION  OF  ONE  MILLION  OR MORE, IN ADDITION TO THE
EXEMPTIONS PROVIDED BY PARAGRAPHS (A) AND (B) OF THIS SUBDIVISION, WHERE
THE VETERAN RECEIVED A COMPENSATION RATING FROM THE UNITED STATES VETER-
AN'S  ADMINISTRATION  OR  FROM  THE  UNITED STATES DEPARTMENT OF DEFENSE
BECAUSE OF A SERVICE CONNECTED DISABILITY, QUALIFYING  RESIDENTIAL  REAL
PROPERTY  SHALL  BE EXEMPT FROM TAXATION TO THE EXTENT OF THE PRODUCT OF
THE ASSESSED VALUE OF SUCH PROPERTY MULTIPLIED BY TWENTY PERCENT OF  THE
VETERAN'S DISABILITY RATING; PROVIDED FURTHER, THAT SUCH EXEMPTION SHALL
NOT  EXCEED  SIXTEEN THOUSAND DOLLARS OR THE PRODUCT OF SIXTEEN THOUSAND
DOLLARS MULTIPLIED BY THE LATEST CLASS RATIO, WHICHEVER IS LESS.
  (d) Limitations. (i) The exemption  from  taxation  provided  by  this
subdivision  shall be applicable to county, city, town and village taxa-
tion, but shall not be applicable to taxes levied for  school  purposes;
PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE MILLION OR MORE,
THE EXEMPTION FROM TAXATION PROVIDED BY THIS SUBDIVISION SHALL BE APPLI-
CABLE TO CITY TAXES AND TAXES LEVIED FOR LOCAL SCHOOL PURPOSES.
  (ii)  Each  county,  city,  town  or  village may adopt a local law to
reduce the maximum exemption allowable in paragraphs (a), (b) and (c) of
this subdivision to nine thousand  dollars,  six  thousand  dollars  and
thirty  thousand  dollars,  respectively,  or six thousand dollars, four
thousand dollars and twenty thousand dollars, respectively. Each county,
city, town, or village is also  authorized  to  adopt  a  local  law  to
increase  the maximum exemption allowable in paragraphs (a), (b) and (c)
of this subdivision to fifteen thousand dollars,  ten  thousand  dollars
and  fifty  thousand  dollars,  respectively; eighteen thousand dollars,
twelve thousand dollars and sixty thousand dollars, respectively;  twen-
ty-one thousand dollars, fourteen thousand dollars, and seventy thousand
dollars,  respectively;  twenty-four  thousand dollars, sixteen thousand
dollars, and eighty thousand dollars, respectively;  twenty-seven  thou-
sand  dollars,  eighteen  thousand dollars, and ninety thousand dollars,
respectively; thirty thousand dollars, twenty thousand dollars, and  one
hundred  thousand  dollars, respectively; thirty-three thousand dollars,
twenty-two thousand dollars,  and  one  hundred  ten  thousand  dollars,
respectively; thirty-six thousand dollars, twenty-four thousand dollars,
and  one  hundred  twenty thousand dollars, respectively. In addition, a
county, city, town or village  which  is  a  "high-appreciation  munici-
pality"  as  defined in this subparagraph is authorized to adopt a local
law to increase the maximum exemption allowable in paragraphs  (a),  (b)
and  (c) of this subdivision to thirty-nine thousand dollars, twenty-six
thousand dollars, and one hundred thirty thousand dollars, respectively;
forty-two thousand  dollars,  twenty-eight  thousand  dollars,  and  one
hundred   forty  thousand  dollars,  respectively;  forty-five  thousand
dollars, thirty thousand dollars and one hundred fifty thousand dollars,
respectively; forty-eight thousand dollars, thirty-two thousand  dollars
and one hundred sixty thousand dollars, respectively; fifty-one thousand
dollars,  thirty-four  thousand dollars and one hundred seventy thousand
dollars, respectively; fifty-four thousand dollars, thirty-six  thousand
dollars and one hundred eighty thousand dollars, respectively; PROVIDED,
HOWEVER,  A  HIGH  APPRECIATION MUNICIPALITY THAT IS A SPECIAL ASSESSING
UNIT THAT IS A CITY WITH A POPULATION OF ONE MILLION OR MORE, IS AUTHOR-
IZED TO ADOPT A LOCAL LAW TO INCREASE THE MAXIMUM EXEMPTION ALLOWABLE IN
PARAGRAPHS (A), (B) AND (C) OF THIS SUBDIVISION TO FIFTEEN THOUSAND  SIX
HUNDRED  DOLLARS, TEN THOUSAND FOUR HUNDRED DOLLARS, AND FIFTY-TWO THOU-
SAND DOLLARS, RESPECTIVELY;  SIXTEEN  THOUSAND  EIGHT  HUNDRED  DOLLARS,
ELEVEN  THOUSAND  TWO  HUNDRED  DOLLARS, AND FIFTY-SIX THOUSAND DOLLARS,

A. 9377--A                          5

RESPECTIVELY; EIGHTEEN THOUSAND DOLLARS, TWELVE  THOUSAND  DOLLARS,  AND
SIXTY  THOUSAND  DOLLARS,  RESPECTIVELY;  NINETEEN  THOUSAND TWO HUNDRED
DOLLARS, TWELVE THOUSAND EIGHT HUNDRED DOLLARS, AND SIXTY-FOUR  THOUSAND
DOLLARS,  RESPECTIVELY;  TWENTY  THOUSAND FOUR HUNDRED DOLLARS, THIRTEEN
THOUSAND SIX HUNDRED DOLLARS, AND SIXTY-EIGHT THOUSAND DOLLARS,  RESPEC-
TIVELY;  TWENTY-ONE THOUSAND SIX HUNDRED DOLLARS, FOURTEEN THOUSAND FOUR
HUNDRED DOLLARS, AND SEVENTY-TWO THOUSAND DOLLARS,  RESPECTIVELY.    For
purposes of this subparagraph, a "high-appreciation municipality" means:
(A)  a special assessing unit that is a city, (B) a county for which the
commissioner has established  a  sales  price  differential  factor  for
purposes  of the STAR exemption authorized by section four hundred twen-
ty-five of this title in three consecutive years, and (C) a  city,  town
or village which is wholly or partly located within such a county.
  S 5. An exemption granted pursuant to section 458 or 458-a of the real
property  tax  law that precedes the effective date of this act shall be
calculated on subsequent assessment rolls as if the  original  exemption
had  been granted pursuant to the provisions of such section, as amended
by this act.
  S 6. This act shall take effect immediately and  apply  to  assessment
rolls based upon the taxable status date occurring on or after the fifth
day  of January next succeeding the date on which it shall have become a
law.