senate Bill S5010

2011-2012 Legislative Session

Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes in certain cases

download bill text pdf

Sponsored By

Archive: Last Bill Status -


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

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Actions

view actions (7)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 22, 2012 reported and committed to finance
Jan 04, 2012 referred to veterans, homeland security and military affairs
Jun 24, 2011 committed to rules
May 23, 2011 advanced to third reading
May 18, 2011 2nd report cal.
May 17, 2011 1st report cal.758
May 02, 2011 referred to veterans, homeland security and military affairs

Votes

view votes

May 22, 2012 - Veterans, Homeland Security and Military Affairs committee Vote

S5010
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: May 22, 2012

May 17, 2011 - Veterans, Homeland Security and Military Affairs committee Vote

S5010
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: May 17, 2011

S5010 - Details

See Assembly Version of this Bill:
A9256
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง458-c, RPT L
Versions Introduced in Previous Legislative Sessions:
2009-2010: A5728
2011-2012: A5041

S5010 - Summary

Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes if veteran has sold a property that was exempt, the application is made prior to first day of new tax year and the property subject to taxation is a qualifying residential real property.

S5010 - Sponsor Memo

S5010 - Bill Text download pdf

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

                                  5010

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               May 2, 2011
                               ___________

Introduced  by  Sen. MAZIARZ -- 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  application
  for certain veterans exemptions from real property taxes

  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.  APPLICATION  FOR  CERTAIN VETERANS EXEMPTIONS. 1.  NOTWITH-
STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY,  THE  ASSESSOR  OF
ANY  TAXING  MUNICIPALITY  SHALL  ACCEPT  AN  APPLICATION FOR A VETERANS
EXEMPTION PURSUANT TO SECTION FOUR HUNDRED FIFTY-EIGHT OR  FOUR  HUNDRED
FIFTY-EIGHT-A  OF  THIS  TITLE  AFTER  THE  LAST  DATE  FOR  FILING SUCH
EXEMPTION FOR THE FOLLOWING TAX YEAR WHENEVER THE FACTS SET FORTH  BELOW
CAN BE SHOWN:
  (A)  THE  VETERAN HAS SOLD HIS OR HER RESIDENCE WITHIN THE CURRENT TAX
YEAR AND HAD BEEN GRANTED AN EXEMPTION FOR THAT RESIDENCE;
  (B) THE VETERAN MAKES APPLICATION FOR THE NEW EXEMPTION PRIOR  TO  THE
FIRST DAY OF THE FOLLOWING TAX YEAR; AND
  (C) THE PROPERTY SUBJECT TO TAXATION IS A "QUALIFYING RESIDENTIAL REAL
PROPERTY" AS DEFINED IN PARAGRAPH (D) OF SUBDIVISION ONE OF SECTION FOUR
HUNDRED FIFTY-EIGHT-A OF THIS TITLE.
  2.  IF  THE  MUNICIPAL  COLLECTING  OFFICER  IS  NOTIFIED  OF  THE NEW
EXEMPTION PRIOR TO PAYMENT OF THE TAXES, HE SHALL ADJUST THE TAX LIABIL-
ITY OF THE PARCEL ACCORDINGLY. IF THE COLLECTING OFFICER  RECEIVES  SUCH
NOTIFICATION  AFTER  TAXES  HAVE BEEN PAID, THE COLLECTING OFFICER SHALL
REFUND THE APPROPRIATE AMOUNT.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08721-01-1

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