NY State Senate Bill 2011-S7701

Archive: Last Bill Status - In Senate Committee Rules Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 18, 2012	print number 7701a
Jun 18, 2012	amend and recommit to rules
Jun 14, 2012	referred to rules

Bill Amendments

Original

A (Active)

2011-S7701 - Details

See Assembly Version of this Bill:: A5518
Current Committee:: Senate Rules
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§458 & 458-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: A3701
2013-2014: S2652, A879
2015-2016: S2938, A2646

2011-S7701 - Summary

Relates to prorating a veteran's exemption if such veteran moves within the same county, or in the case of a city having a population of one million or more persons, within the same city.

2011-S7701 - Sponsor Memo

                                BILL NUMBER:S7701

TITLE OF BILL:
An act
to amend the
real property tax law, in relation to prorating a veteran's
exemption if such veteran moves within the same county

PURPOSE:
To ensure that veterans already receiving
property tax
exemptions, continue to receive such exemptions upon moving within
the same county.

SUMMARY OF PROVISIONS:
Section 1: Amends Section 458 of the real
property tax law, as added by chapter 166 of the laws of 2006.

Currently, a veteran already receiving a property tax exemption can
sell the property receiving the exemption and purchase property
within the same city, town, or village and have the exemption
transferred and prorated for the remainder of the fiscal year. Section
458 is amended, replacing "city, town, or village" with "county, or
in the case of a city having a population of one million or more
persons, within the same city".

Section 2: Amends Section 458-a of the real property tax law, as added
by chapter 166 of the laws of 2006, also replacing "city, town, or
village" with "county, or in the case of a city having a population
of one million or more persons, within the same city".

JUSTIFICATION:
This Legislature has supported and defended the rights
of New York State's veterans. New York continues to thank and reward
our servicemen and women for the personal sacrifices they have made
while protecting our state and our nation. Our veterans have served
in peacetime and during wartime, whenever they were needed.

Veterans living in New York State are currently entitled to a tax
exemption on their primary home. Unfortunately though, this exemption
is not transferable unless the veteran moves within the locality he
or she currently resides. Like most other residents, many veterans
may choose to, or need to, move into a new home at least once in
their lives. Because of the unnecessarily specific nature of the
current law, veterans moving out of one home and into another home
will lose the modest tax exemptions they have earned if their new
home is in a city, town or village different than that of the first,
original home. This legislation would ensure that veterans are able
to move anywhere within the same county, without losing the tax
exemptions they have been promised, and deserve.

LEGISLATIVE HISTORY:
A.10868 of 2008:    Referred to Veterans' Affairs
A.3702A of 2009-10: Referred to Veterans' Affairs
A.5518B of 2012:    Passed Assembly


FISCAL IMPLICATIONS:
None to the State

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

2011-S7701 - Bill Text download pdf

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

                                  7701

                            I N  S E N A T E

                              June 14, 2012
                               ___________

Introduced  by  Sen.  BALL  --  read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the real property tax law, in relation  to  prorating  a
  veteran's exemption if such veteran moves within the same county

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

  Section 1. Subdivision 9 of section 458 of the real property tax  law,
as  amended  by  chapter  503 of the laws of 2008, is amended to read as
follows:
  9. Notwithstanding the provisions of subdivision one of this  section,
the  governing body of any municipality may, after public hearing, adopt
a local law, ordinance or resolution  providing  where  a  veteran,  the
spouse  of the veteran 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]
COUNTY,  OR  IN THE CASE OF A CITY HAVING A POPULATION OF ONE MILLION OR
MORE PERSONS, WITHIN THE SAME CITY,  the  assessor  shall  transfer  and
prorate,  for  the remainder of the fiscal year, the exemption which the
veteran, the spouse of  the  veteran  or  unremarried  surviving  spouse
received. The prorated exemption shall be based upon the date the veter-
an,  the  spouse  of the veteran or unremarried surviving spouse obtains
title to the new property and shall be calculated by multiplying the tax
rate or rates for each municipal corporation which levied taxes, or  for
which taxes were levied, on the appropriate 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 transfer of title. Nothing in this section
shall be construed to remove the requirement that any such veteran,  the
spouse  of  the  veteran 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, the spouse  of  the  veteran  or
unremarried  surviving  spouse wishes to receive the exemption in future
fiscal years.

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

                                                           LBD07916-06-2

S. 7701                             2

  S 2. Subdivision 8 of section 458-a of the real property tax  law,  as
amended  by  chapter  503  of  the  laws  of 2008, is amended to read as
follows:
  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,  the  spouse  of
the  veteran  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]
COUNTY,  OR  IN THE CASE OF A CITY HAVING A POPULATION OF ONE MILLION OR
MORE PERSONS, WITHIN THE SAME CITY,  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,  the
spouse  of  the veteran or unremarried surviving spouse obtains title to
the new property and shall be calculated by multiplying the tax rate  or
rates  for  each  municipal corporation which levied taxes, or for which
taxes were levied, on the appropriate 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 transfer of title. Nothing in this  section  shall  be
construed to remove the requirement that any such veteran, the spouse of
the  veteran  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,  the spouse of the veteran or unremarried
surviving spouse wishes to receive the exemption in future fiscal years.
  S 3. This act shall take effect on the second of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on and after such date.

2011-S7701A (ACTIVE) - Details

See Assembly Version of this Bill:: A5518
Current Committee:: Senate Rules
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§458 & 458-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: A3701
2013-2014: S2652, A879
2015-2016: S2938, A2646

2011-S7701A (ACTIVE) - Summary

Relates to prorating a veteran's exemption if such veteran moves within the same county, or in the case of a city having a population of one million or more persons, within the same city.

2011-S7701A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S7701A

TITLE OF BILL:
An  act to amend the real property tax law, in relation to prorating a
veteran's exemption if such veteran moves within the same county

PURPOSE:
To ensure that veterans already  receiving  property  tax  exemptions,
continue  to  receive  such  exemptions  upon  moving  within the same
county.

SUMMARY OF PROVISIONS:
Section 1: Amends Section 458 of the real property tax law,  as  added
by chapter 166 of the laws of 2006.

Currently,  a  veteran  already receiving a property tax exemption can
sell the property receiving the exemption and purchase property within
the same city, town, or village and have the exemption transferred and
prorated for the remainder  of  the  fiscal  year.    Section  458  is
amended,  replacing  "city,  town, or village" with "county, or in the
case of a city having a population of one  million  or  more  persons,
within the same city".

Section 2: Amends Section 458-a of the real property tax law, as added
by  chapter  166  of  the laws of 2006, also replacing "city, town, or
village" with "county, or in the case of a city having a population of

one million or more persons, within the same city".

JUSTIFICATION:
This Legislature has supported and defended the  rights  of  New  York
State's   veterans.  New  York  continues  to  thank  and  reward  our
servicemen and women for the personal sacrifices they have made  while
protecting  our  state  and  our  nation.  Our veterans have served in
peacetime and during wartime, whenever they were needed.

Veterans living in New York State are  currently  entitled  to  a  tax
exemption  on their primary home. Unfortunately though, this exemption
is not transferable unless the veteran moves within the locality he or
she currently resides. Like most other residents,  many  veterans  may
choose  to,  or  need  to, move into a new home at least once in their
lives. Because of the unnecessarily specific  nature  of  the  current
law,  veterans  moving out of one home and into another home will lose
the modest tax exemptions they have earned if their new home is  in  a
city, town or village different than that of the first, original home.
This  legislation would ensure that veterans are able to move anywhere
within the same county, without losing the tax  exemptions  they  have
been promised, and deserve.

LEGISLATIVE HISTORY:
A.10868 of 2008:Referred to Veterans Affairs
A.3702A of 2009-10:Referred to Veterans' Affairs
A.5518B of 2012:Passed Assembly

FISCAL IMPLICATIONS:
None to the State

EFFECTIVE DATE:


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

2011-S7701A (ACTIVE) - Bill Text download pdf

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

                                 7701--A

                            I N  S E N A T E

                              June 14, 2012
                               ___________

Introduced  by  Sen.  BALL  --  read twice and ordered printed, and when
  printed to be  committed  to  the  Committee  on  Rules  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN  ACT  to  amend the real property tax law, in relation to prorating a
  veteran's exemption if such veteran moves within the same county

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

  Section  1. Subdivision 9 of section 458 of the real property tax law,
as amended by chapter 503 of the laws of 2008,  is  amended  and  a  new
subdivision 10 is added to read as follows:
  9.  Notwithstanding the provisions of subdivision one of this section,
the governing body of any [municipality]  CITY,  TOWN  OR  VILLAGE  may,
after public hearing, adopt a local law, ordinance or resolution provid-
ing  where a veteran, the spouse of the veteran 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] COUNTY, OR IN THE CASE OF A CITY HAVING A POPU-
LATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, the  asses-
sor  shall  transfer  and prorate, for the remainder of the fiscal year,
the exemption which the veteran, the spouse of the veteran  or  unremar-
ried  surviving  spouse  received. The prorated exemption shall be based
upon the date the veteran, the spouse  of  the  veteran  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, the spouse of the veteran or unremar-
ried surviving spouse transferring an exemption pursuant to this  subdi-
vision  shall  reapply  for  the  exemption  authorized pursuant to this
section on or before the following taxable status  date,  in  the  event

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

                                                           LBD07916-07-2

S. 7701--A                          2

such  veteran, the spouse of the veteran or unremarried surviving spouse
wishes to receive the exemption in future fiscal years.
  10.    NOTWITHSTANDING  THE  PROVISIONS  OF  SUBDIVISION  ONE  OF THIS
SECTION, THE GOVERNING BODY OF ANY COUNTY OR CITY WITH A  POPULATION  OF
ONE  MILLION  OR  MORE  PERSONS MAY, AFTER PUBLIC HEARING, ADOPT A LOCAL
LAW, ORDINANCE OR RESOLUTION PROVIDING WHERE A VETERAN,  THE  SPOUSE  OF
THE  VETERAN  OR  UNREMARRIED  SURVIVING  SPOUSE  ALREADY  RECEIVING  AN
EXEMPTION PURSUANT TO THIS SECTION  SELLS  THE  PROPERTY  RECEIVING  THE
EXEMPTION  AND PURCHASES PROPERTY WITHIN THE SAME COUNTY, OR IN THE CASE
OF A CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS, WITHIN THE
SAME CITY, THE ASSESSOR SHALL TRANSFER AND PRORATE, FOR THE REMAINDER OF
THE FISCAL YEAR, THE EXEMPTION WHICH THE  VETERAN,  THE  SPOUSE  OF  THE
VETERAN OR UNREMARRIED SURVIVING SPOUSE RECEIVED. THE PRORATED EXEMPTION
SHALL  BE  BASED UPON THE DATE THE VETERAN, THE SPOUSE OF THE VETERAN OR
UNREMARRIED SURVIVING SPOUSE OBTAINS TITLE TO THE NEW PROPERTY AND SHALL
BE CALCULATED BY MULTIPLYING THE TAX RATE OR RATES  FOR  EACH  MUNICIPAL
CORPORATION  WHICH  LEVIED TAXES, OR FOR WHICH TAXES WERE LEVIED, ON THE
APPROPRIATE 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, THE SPOUSE OF THE VETERAN OR UNREMAR-
RIED  SURVIVING SPOUSE TRANSFERRING AN EXEMPTION PURSUANT TO THIS SUBDI-
VISION SHALL REAPPLY FOR  THE  EXEMPTION  AUTHORIZED  PURSUANT  TO  THIS
SECTION  ON  OR  BEFORE  THE FOLLOWING TAXABLE STATUS DATE, IN THE EVENT
SUCH VETERAN, THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING  SPOUSE
WISHES TO RECEIVE THE EXEMPTION IN FUTURE FISCAL YEARS.
  S  2.  Subdivision 8 of section 458-a of the real property tax law, as
amended by chapter 503 of the laws of 2008, is amended and a new  subdi-
vision 9 is added to read as follows:
  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] CITY, TOWN OR VILLAGE may, after public hear-
ing,  adopt  a local law, ordinance or resolution providing that where a
veteran, the spouse of  the  veteran  or  unremarried  surviving  spouse
already  receiving an exemption pursuant to this section sells the prop-
erty receiving the exemption and  purchases  property  within  the  same
[city,  town or village] COUNTY, OR IN THE CASE OF A CITY HAVING A POPU-
LATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, the  asses-
sor  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,  the  spouse of the veteran or unremarried surviving
spouse obtains title to the new property  and  shall  be  calculated  by
multiplying  the  tax rate or rates for each municipal corporation which
levied taxes, or for which taxes were levied,  on  the  appropriate  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 transfer of
title. Nothing in this section shall be construed to remove the require-
ment that any such veteran, the spouse of  the  veteran  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,
the spouse of the veteran or  unremarried  surviving  spouse  wishes  to
receive the exemption in future fiscal years.

S. 7701--A                          3

  9.  NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (C) OF SUBDIVISION ONE
OF  THIS  SECTION  AND  SUBDIVISION THREE OF THIS SECTION, THE GOVERNING
BODY OF ANY COUNTY OR CITY HAVING A POPULATION OF ONE  MILLION  OR  MORE
PERSONS  MAY,  AFTER  PUBLIC  HEARING,  ADOPT  A LOCAL LAW, ORDINANCE OR
RESOLUTION  PROVIDING THAT WHERE A VETERAN, THE SPOUSE OF THE VETERAN OR
UNREMARRIED SURVIVING SPOUSE ALREADY RECEIVING AN EXEMPTION PURSUANT  TO
THIS  SECTION  SELLS  THE PROPERTY RECEIVING THE EXEMPTION AND PURCHASES
PROPERTY WITHIN THE SAME COUNTY, OR IN THE CASE OF A CITY HAVING A POPU-
LATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, THE  ASSES-
SOR  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,  THE  SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING
SPOUSE OBTAINS TITLE TO THE NEW PROPERTY  AND  SHALL  BE  CALCULATED  BY
MULTIPLYING  THE  TAX RATE OR RATES FOR EACH MUNICIPAL CORPORATION WHICH
LEVIED TAXES, OR FOR WHICH TAXES WERE LEVIED,  ON  THE  APPROPRIATE  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 TRANSFER OF
TITLE. NOTHING IN THIS SECTION SHALL BE CONSTRUED TO REMOVE THE REQUIRE-
MENT THAT ANY SUCH VETERAN, THE SPOUSE OF  THE  VETERAN  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,
THE SPOUSE OF THE VETERAN OR  UNREMARRIED  SURVIVING  SPOUSE  WISHES  TO
RECEIVE THE EXEMPTION IN FUTURE FISCAL YEARS.
  S 3. This act shall take effect on the second of January next succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on and after such date.

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Senate Bill S7701

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee

Actions

Bill Amendments

2011-S7701 - Details

2011-S7701 - Summary

2011-S7701 - Sponsor Memo

2011-S7701 - Bill Text download pdf

2011-S7701A (ACTIVE) - Details

2011-S7701A (ACTIVE) - Summary

2011-S7701A (ACTIVE) - Sponsor Memo

2011-S7701A (ACTIVE) - Bill Text download pdf

Comments

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Get Status Alerts for 2011-S7701

Senate Bill S7701

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Sponsored By

Greg Ball

Archive: Last Bill Status - In Senate Committee Rules Committee

Actions

Bill Amendments

2011-S7701 - Details

2011-S7701 - Summary

2011-S7701 - Sponsor Memo

2011-S7701 - Bill Text download pdf

2011-S7701A (ACTIVE) - Details

2011-S7701A (ACTIVE) - Summary

2011-S7701A (ACTIVE) - Sponsor Memo

2011-S7701A (ACTIVE) - Bill Text download pdf

Comments