senate Bill S3541

2011-2012 Legislative Session

Allows municipalities to accept retroactive applications for certain real property tax credits for veterans

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to veterans, homeland security and military affairs
Feb 24, 2011 referred to veterans, homeland security and military affairs

S3541 - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยงยง458, 458-a & 458-b, RPT L

S3541 - Bill Texts

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Allows municipalities to accept retroactive applications for certain real property tax credits for veterans.

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BILL NUMBER:S3541

TITLE OF BILL:
An act
to amend the real property tax law, in relation to allowing
municipalities to accept retroactive applications for certain real
property tax credits for veterans

PURPOSE OR GENERAL IDEA OF BILL:
To give municipalities the ability to
accept retroactive applications for veterans' tax credits.

SUMMARY OF SPECIFIC PROVISIONS:
Amends sections 458, 458-a, and 458-b
of the Real Property Tax Law to give local governments the ability to
adopt local laws that would allow for retroactive application of up
to three years from the date of application for the eligible funds
veterans' exemption, the alternative veterans' exemption, and the
Cold War veterans' exemption.

JUSTIFICATION:
Local governments should have the option of accepting
retroactive applications for the veterans' tax credits. This bill
gives municipalities explicit statutory authority to do so.

PRIOR LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
None to the state.

EFFECTIVE DATE:
Immediately.

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

                                  3541

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 24, 2011
                               ___________

Introduced  by  Sen. VALESKY -- 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 allowing muni-
  cipalities to accept retroactive applications for certain real proper-
  ty tax credits for veterans

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

  Section  1.  Subdivision 1 of section 458 of the real property tax law
is amended by adding a new paragraph 6 to read as follows:
  (6) NOTWITHSTANDING THE  PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
PROVISION  OF  LAW, EACH COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A LOCAL
LAW ALLOWING SUCH COUNTY, CITY, TOWN OR VILLAGE  TO  ACCEPT  RETROACTIVE
APPLICATIONS  FOR THE EXEMPTION SET FORTH IN THIS SECTION FOR ASSESSMENT
ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES  OCCURRING  NO  MORE
THAN THREE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
  S 2. Section 458-a of the real property tax law is amended by adding a
new subdivision 3-b to read as follows:
  3-B.  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION OR ANY OTHER
PROVISION OF LAW, EACH COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT  A  LOCAL
LAW  ALLOWING  SUCH  COUNTY, CITY, TOWN OR VILLAGE TO ACCEPT RETROACTIVE
APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FOR  ASSESSMENT
ROLLS  PREPARED  ON  THE BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE
THAN THREE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
  S 3. Subdivision 2 of section 458-b of the real property  tax  law  is
amended by adding a new paragraph (b-1) to read as follows:
  (B-1)  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS SECTION OR ANY OTHER
PROVISION OF LAW, EACH COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT  A  LOCAL
LAW  ALLOWING  SUCH  COUNTY, CITY, TOWN OR VILLAGE TO ACCEPT RETROACTIVE
APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FOR  ASSESSMENT
ROLLS  PREPARED  ON  THE BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE
THAN THREE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
  S 4. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09284-01-1

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