senate Bill S1645

2011-2012 Legislative Session

Provides authorization to grant certain exemptions from real property tax for school districts to certain veterans

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

do you support this bill?

Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to veterans, homeland security and military affairs
Feb 16, 2011 reported and committed to finance
Jan 11, 2011 referred to veterans, homeland security and military affairs

Votes

view votes

Feb 15, 2011 - Veterans, Homeland Security and Military Affairs committee Vote

S1645
14
0
committee
14
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Veterans, Homeland Security and Military Affairs committee vote details

Veterans, Homeland Security and Military Affairs Committee Vote: Feb 15, 2011

Co-Sponsors

S1645 - Bill Details

See Assembly Version of this Bill:
A35
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง458-a, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S1525, A5371

S1645 - Bill Texts

view summary

Provides authorization to grant certain exemptions from real property tax for school districts to eligible veterans where such exemption is adopted by the governing body of the school district.

view sponsor memo
BILL NUMBER:S1645

TITLE OF BILL:
An act
to amend the real property tax law, in relation to authorizing certain
exemptions from school district real property for veterans

PURPOSE OR GENERAL IDEA OF BILL:
This bill would eliminate the "School Tax Add Back" provision in the
Veteran's property tax exemption program by local option.

SUMMARY OF SPECIFIC PROVISIONS:
Amends subdivision 2 of section 458-a of the real property tax law,
subparagraph (i) as added by chapter 525 of the laws of 1984 and
subparagraph (ii) as amended by chapter 256 of the laws of 2005.

JUSTIFICATION:
Currently, New York State property tax laws provide partial property
tax exemptions to qualified veterans of the United States Military.
Unfortunately, this exemption is not applicable to school taxes. As a
result, veterans receiving this benefit must pay back the school tax
portion which can be as much as four hundred dollars for an average
single family homeowner. Given the incredible sacrifices made by our
military personnel, it is only fitting that we extend the veteran's
property tax credits to school taxes.

PRIOR LEGISLATIVE HISTORY:
S.7168-B of 2006 Reported to Calendar
S.2171 of 2007-2008 - Advanced to Third Reading

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1645

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 11, 2011
                               ___________

Introduced  by Sen. CARLUCCI -- 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  authorizing
  certain exemptions from school district real property for veterans

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

  Section 1.  Subparagraphs (i) and (ii) of paragraph (d) of subdivision
2 of section 458-a of the real property tax  law,  subparagraph  (i)  as
added  by  chapter  525  of  the  laws  of 1984 and subparagraph (ii) as
amended by chapter 256 of the laws of  2005,  are  amended  to  read  as
follows:
  (i)  The exemption from taxation provided by this subdivision shall be
applicable to county, city, town  [and],  village  AND  SCHOOL  DISTRICT
taxation[,  but  shall  not  be  applicable  to  taxes levied for school
purposes] IF THE GOVERNING BODY OF THE  SCHOOL  DISTRICT  IN  WHICH  THE
PROPERTY  IS LOCATED, AFTER PUBLIC HEARINGS, ADOPTS A RESOLUTION PROVID-
ING SUCH EXEMPTION, THE PROCEDURE FOR SUCH HEARING AND RESOLUTION  SHALL
BE CONDUCTED SEPARATELY FROM THE PROCEDURE FOR ANY HEARING AND LOCAL LAW
OR RESOLUTION CONDUCTED PURSUANT TO SUBPARAGRAPH (II) OF THIS PARAGRAPH,
SUBDIVISION  FOUR, PARAGRAPH (D) OF SUBDIVISION SIX AND PARAGRAPH (B) OF
SUBDIVISION SEVEN OF THIS SECTION.
  (ii) Each county, city, town [or],  village  OR  SCHOOL  DISTRICT  may
adopt  a  local  law  to reduce the maximum exemption allowable in para-
graphs (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 OR SCHOOL DISTRICT
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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00542-01-1

S. 1645                             2

dollars,   respectively;  eighteen  thousand  dollars,  twelve  thousand
dollars and sixty thousand dollars,  respectively;  twenty-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   thousand
dollars, eighteen thousand dollars, and ninety thousand dollars, respec-
tively;  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 OR SCHOOL DISTRICT which is a "high-ap-
preciation  municipality"  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.  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 state board has established a sales price differen-
tial factor for purposes of the STAR  exemption  authorized  by  section
four  hundred  twenty-five of this title in three consecutive years, and
(C) a city, town [or], village OR SCHOOL DISTRICT  which  is  wholly  or
partly located within such a county.
  S 2. Paragraph (b) of subdivision 7 of section 458-a of the real prop-
erty tax law, as added by chapter 326 of the laws of 2000, is amended to
read as follows:
  (b)  A county, city, town, [or] village OR SCHOOL DISTRICT may adopt a
local law to include a Gold Star Parent within the definition of "quali-
fied owner", as provided in paragraph (c) of  subdivision  one  of  this
section,  and to include property owned by a Gold Star Parent within the
definition of "qualifying residential  real  property"  as  provided  in
paragraph  (d)  of  subdivision  one of this section, provided that such
property shall be the primary residence of the Gold Star Parent.
  S 3. This act shall take effect immediately.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.