senate Bill S4387

2011-2012 Legislative Session

Relates to the alternative veterans property tax exemption

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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
May 24, 2011 reported and committed to finance
Apr 04, 2011 referred to veterans, homeland security and military affairs

Votes

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May 24, 2011 - Veterans, Homeland Security and Military Affairs committee Vote

S4387
14
0
committee
14
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
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Veterans, Homeland Security and Military Affairs Committee Vote: May 24, 2011

Co-Sponsors

S4387 - Bill Details

See Assembly Version of this Bill:
A7957
Current Committee:
Senate Veterans, Homeland Security And Military Affairs
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง458-a, RPT L

S4387 - Bill Texts

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Relates to the alternative veterans property tax exemption and authorizes active members of the military to apply for such exemption.

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BILL NUMBER:S4387

TITLE OF BILL:
An act
to amend the real property tax law, in relation to the alternative
veterans property tax exemption

PURPOSE OR GENERAL IDEA OF BILL:
This bill extends the alternative veterans' exception to active
members of the military.

SUMMARY OF PROVISIONS:
Section One amends subdivision 1 of section 458-a of the real property
tax law by adding a new paragraph, defining "active member of the
military" .
Section Two adds "active member of the military" to the other areas of
section 458-a of the real property law where the alternative
veterans' exemption is "veteran".
Section Three is the effective date.

JUSTIFICATION:
The alternative veterans' exemption provides certain veterans with a
15% property tax exemption. An additional 10% exemption is allowed
when the veteran served in a combat zone and disabled veterans are
entitled to an additional exemption equal to one-half of their
service-connected disability ratings. These exemptions apply to
general municipal taxes and are limited to the veterans' primary
residence.
The exemption is currently limited to veterans who have served in
active duty during specified times of war, as well as veterans who
have received certain medals when their service falls outside of the
specified timelines.
Currently, veterans must wait to file an application for this
exemption until after they have completed their service. This
legislation allows members currently serving in active duty to file
for the alternative veterans' exemption at the taxable status date
without having to wait until their service in uniform has been
completed.
Active members of the military should be entitled to receive the
exemption while they serve our country, instead of requiring that
they wait until their service terminates. This legislation remedies
this by allowing them this exemption during their time of service.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
None to State.

EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date upon which it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates
occurring on or after such effective date.


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

                                  4387

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              April 4, 2011
                               ___________

Introduced  by  Sen.  ZELDIN -- 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  the  alterna-
  tive veterans property tax exemption

  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-a of the  real  property  tax
law is amended by adding a new paragraph (h) to read as follows:
  (H) "ACTIVE MEMBER OF THE MILITARY" SHALL MEAN ANY PERSON WHO CURRENT-
LY  SERVES IN THE ACTIVE MILITARY, NAVAL OR AIR SERVICE AS DOCUMENTED BY
THE ANNUAL FILING OF SUCH MEMBER'S STATEMENT OF SERVICE  OR  A  COPY  OF
SUCH MEMBER'S ACTIVE DUTY ORDERS WITH THE LOCAL TAX ASSESSOR.
  S  2.  Paragraphs (c) and (d) of subdivision 1, paragraphs (b) and (c)
of subdivision 2, subdivision 3, paragraph  (a)  of  subdivision  6  and
subdivision  8  of section 458-a of the real property tax law, paragraph
(c) of subdivision 1 and paragraph (c) of subdivision 2  as  amended  by
chapter  100  of  the  laws  of  1988, paragraph (d) of subdivision 1 as
amended by chapter 899 of the laws of 1985, paragraph (b) of subdivision
2 as amended by chapter 473 of  the  laws  of  2004,  subdivision  3  as
amended  by  chapter  646  of the laws of 2004, subdivision 3 as further
amended by section 1 of part W of chapter 56 of the laws of 2010,  para-
graph  (a)  of subdivision 6 as added by chapter 171 of the laws of 1997
and subdivision 8 as amended by chapter 503 of the  laws  of  2008,  are
amended to read as follows:
  (c)  "Qualified  owner" means a veteran, AN ACTIVE MEMBER OF THE MILI-
TARY, the spouse of a veteran, THE SPOUSE OF AN  ACTIVE  MEMBER  OF  THE
MILITARY or the unremarried surviving spouse of a veteran. Where proper-
ty  is  owned  by  more than one qualified owner, the exemption to which
each is entitled may be combined. Where a veteran OR AN ACTIVE MEMBER OF
THE MILITARY is also the unremarried surviving spouse of a veteran, such

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09799-01-1

S. 4387                             2

person may also receive any exemption to which the deceased  spouse  was
entitled.
  (d)  "Qualifying  residential real property" means property owned by a
qualified owner which is  used  exclusively  for  residential  purposes;
provided  however, that in the event any portion of such property is not
so used exclusively for residential  purposes  but  is  used  for  other
purposes,  such  portion  shall be subject to taxation and the remaining
portion only shall  be  entitled  to  the  exemption  provided  by  this
section.  Such  property  must  be the primary residence of the veteran,
ACTIVE MEMBER OF THE MILITARY or unremarried  surviving  spouse  of  the
veteran,  unless  the veteran, ACTIVE MEMBER OF THE MILITARY or unremar-
ried surviving spouse is absent from the property due to medical reasons
or institutionalization. In the event the veteran OR  ACTIVE  MEMBER  OF
THE  MILITARY dies and there is no unremarried surviving spouse, "quali-
fying residential real property" shall mean the primary residence  owned
by  a  qualified  owner  prior  to death, provided that the title to the
property becomes vested in the dependent father or mother  or  dependent
child  or  children under twenty-one years of age of a veteran by virtue
of devise by or descent from the deceased qualified owner, provided that
the property is the primary residence of one or all of the devisees.
  (b) In addition to the exemption provided by  paragraph  (a)  of  this
subdivision,  where (I) 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, OR (II) AN ACTIVE MEMBER OF
THE  MILITARY  CURRENTLY  SERVES  IN  A COMBAT THEATRE OR COMBAT ZONE OF
OPERATIONS, AS DOCUMENTED BY THE ANNUAL FILING OF SUCH  MEMBER'S  STATE-
MENT  OF  SERVICE OR A COPY OF SUCH MEMBER'S ACTIVE DUTY ORDERS WITH THE
LOCAL TAX ASSESSOR, 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 assessing unit,
or in the case of a special assessing unit, the class  ratio,  whichever
is less.
  (c)  In  addition to the exemptions provided by paragraphs (a) and (b)
of this subdivision, where the veteran OR ACTIVE MEMBER OF THE  MILITARY
received a compensation rating from the United States veteran's adminis-
tration  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 fifty percent of the veteran's OR
ACTIVE MEMBER OF THE MILITARY'S disability  rating;  provided,  however,
that such exemption shall not exceed forty thousand dollars or the prod-
uct  of  forty thousand dollars multiplied by the latest state equaliza-
tion 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 compensation rating of one hundred percent.
  3.  Application for exemption must be made by the owner, or all of the
owners, of the property on a form prescribed by  the  commissioner.  The
owner  or  owners shall file the completed form in the assessor's office
on or before the appropriate taxable status date.  The  exemption  shall

S. 4387                             3

continue  in  full  force  and effect for all appropriate subsequent tax
years and the owner or owners of the property shall not be  required  to
refile each year, PROVIDED, HOWEVER, THAT ACTIVE MEMBERS OF THE MILITARY
SHALL BE REQUIRED TO REFILE SUCH MEMBER'S STATEMENT OF SERVICE OR A COPY
OF  SUCH  MEMBER'S  ACTIVE  DUTY  ORDERS ANNUALLY.   Applicants shall be
required to refile on or before the appropriate taxable status  date  if
the  percentage  of  disability percentage increases or decreases or may
refile if other changes have occurred which affect qualification for  an
increased  or  decreased amount of exemption. Any applicant convicted of
making any willful false statement in the application for such exemption
shall be subject to the penalties prescribed in the penal law.
  (a) For the purposes of this section, title to that  portion  of  real
property  owned  by  a  cooperative  apartment  corporation  in  which a
tenant-stockholder of such corporation resides and which is  represented
by his OR HER share or shares of stock in such corporation as determined
by its or their proportional relationship to the total outstanding stock
of  the  corporation,  including that owned by the corporation, shall be
deemed to be vested in such tenant-stockholder.
  8. Notwithstanding the provisions of paragraph (c) of subdivision  one
of  this  section  and  subdivision three of this section, the governing
body of any municipality may, after public hearing, adopt a  local  law,
ordinance or resolution providing that where a veteran, AN ACTIVE MEMBER
OF  THE  MILITARY,  the  spouse  of the veteran, THE SPOUSE OF AN ACTIVE
MEMBER OF THE MILITARY or unremarried surviving spouse already receiving
an exemption pursuant to this section sells the property  receiving  the
exemption  and purchases property within the same city, town or village,
the assessor shall transfer and prorate, for the remainder of the fiscal
year, the exemption received. The prorated exemption shall be based upon
the date the veteran, ACTIVE MEMBER OF THE MILITARY, the spouse  of  the
veteran,  THE SPOUSE OF THE ACTIVE MEMBER OF THE MILITARY or unremarried
surviving spouse obtains title to the new property and shall  be  calcu-
lated  by  multiplying  the  tax rate or rates for each municipal corpo-
ration which levied taxes, or for which taxes were levied, on the appro-
priate tax roll used for the fiscal  year  or  years  during  which  the
transfer  occurred  times the previously granted exempt amount times the
fraction of each fiscal year or years remaining subsequent to the trans-
fer of title. Nothing in this section shall be construed to  remove  the
requirement  that  any  such veteran, ACTIVE MEMBER OF THE MILITARY, the
spouse of the veteran, SPOUSE OF THE ACTIVE MEMBER OF  THE  MILITARY  or
unremarried  surviving spouse transferring an exemption pursuant to this
subdivision shall reapply for the exemption authorized pursuant to  this
section  on  or  before  the following taxable status date, in the event
such veteran, ACTIVE MEMBER OF THE MILITARY, the spouse of the  veteran,
SPOUSE  OF  THE  ACTIVE  MEMBER OF THE MILITARY or unremarried surviving
spouse wishes to receive the exemption in future fiscal years.
  S 3. This act shall take effect on the first of January next  succeed-
ing  the  date  upon which it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such effective date.

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