The New York State Senate

S1750 - Bill Texts

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Authorizes municipalities to offer a real property tax exemption for property owned by certain persons performing active duty in a combat zone in an amount equal to ten percent of the value of the real property.

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BILL NUMBER:S1750

TITLE OF BILL:
An act
to amend the real property tax law, in relation to a real property tax
exemption for property owned by certain persons performing active duty
in a combat zone

SUMMARY OF SPECIFIC PROVISIONS:
This bill amends the Real Property Tax Law by adding new section 458-c
which provides, at local option, after public hearings, an exemption
of 10% of assessed value on primary residences owned by active
military personnel who have served in a combat zone during the
taxable year. It does not apply to portions of the residence not used
exclusively by the qualifying person or his or her spouse as a
primary residence.

JUSTIFICATION:
This bill assists in reducing the financial burden experienced by the
active military personnel in a combat zone. Many servicemen and women
have taken pay cuts from their civilian jobs to serve their country
in a time of need. These servicemen and women deserve support from
their government and fellow citizens including
ameliorating financial hardship for their families back
home. Increased property taxes across this state have imposed greater
financial stress on these men and women engaged in active combat duty.
A 10% tax exemption on their primary residence is
warranted and helps mitigate the increasing tax burdens of home
ownership.

PRIOR LEGISLATIVE HISTORY:
2005 - S.5973/A.9054 - RULES/Real Prop. Tax
2006 - S.5973/A.9054-B - VETERANS/Vets Affairs
2007 - S.1311/A.438 - RULES/Vets Affairs
2008 - S.1311/A.438 - Passed Senate
2009 - S.2742 - Vets Affairs
2010 - S.2742 - Vets Affairs

FISCAL IMPLICATIONS:
There will be a loss of revenue equal to 10% of the assessed real
property of qualified persons who apply for this exemption.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to real
property having a taxable status date on or after such effective date.

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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1750

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 12, 2011
                               ___________

Introduced  by  Sens.  GOLDEN,  DeFRANCISCO,  GRISANTI, JOHNSON, LARKIN,
  LAVALLE, RANZENHOFER -- 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 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

S. 1750                             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.