S T A T E O F N E W Y O R K
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2299--A
2011-2012 Regular Sessions
I N A S S E M B L Y
January 18, 2011
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Introduced by M. of A. CUSICK, COLTON -- read once and referred to the
Committee on Veterans' Affairs -- recommitted to the Committee on
Veterans' Affairs in accordance with Assembly Rule 3, sec. 2 --
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 establishing
an exemption for permanently totally disabled veterans
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. EXEMPTION FOR PERMANENTLY TOTALLY DISABLED VETERANS. 1. AS
USED IN THIS SECTION:
(A) "VETERAN" MEANS A PERSON WHO SERVED IN THE ACTIVE MILITARY, NAVAL
OR AIR SERVICE DURING A PERIOD OF WAR, OR WHO WAS A RECIPIENT OF THE
ARMED FORCES EXPEDITIONARY MEDAL, NAVY EXPEDITIONARY MEDAL, MARINE CORPS
EXPEDITIONARY MEDAL, OR GLOBAL WAR ON TERRORISM EXPEDITIONARY MEDAL, AND
WHO WAS DISCHARGED OR RELEASED THEREFROM UNDER HONORABLE CONDITIONS.
(B) "PERIOD OF WAR" MEANS THE SPANISH-AMERICAN WAR; THE MEXICAN BORDER
PERIOD; WORLD WAR I; WORLD WAR II; THE HOSTILITIES, KNOWN AS THE KOREAN
WAR, WHICH COMMENCED JUNE TWENTY-SEVENTH, NINETEEN HUNDRED FIFTY AND
TERMINATED ON JANUARY THIRTY-FIRST, NINETEEN HUNDRED FIFTY-FIVE; THE
HOSTILITIES, KNOWN AS THE VIETNAM WAR, WHICH COMMENCED FEBRUARY TWENTY-
EIGHTH, NINETEEN HUNDRED SIXTY-ONE AND TERMINATED ON MAY SEVENTH, NINE-
TEEN HUNDRED SEVENTY-FIVE; AND THE HOSTILITIES, KNOWN AS THE PERSIAN
GULF CONFLICT, WHICH COMMENCED AUGUST SECOND, NINETEEN HUNDRED NINETY.
(C) "SERVICE CONNECTED" MEANS, WITH RESPECT TO DISABILITY OR DEATH,
THAT SUCH DISABILITY WAS INCURRED OR AGGRAVATED, OR THAT DEATH RESULTED
FROM DISABILITY INCURRED OR AGGRAVATED, IN LINE OF DUTY IN THE ACTIVE
MILITARY, NAVAL OR AIR SERVICE.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03988-02-2
A. 2299--A 2
(D) "PERMANENTLY TOTALLY DISABLED" AND "PERMANENT TOTAL DISABILITY"
MEANS THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR THE MILITARY
SERVICE FROM WHICH THE VETERAN WAS DISCHARGED HAS RATED THE DISABILITY
AT ONE HUNDRED PERCENT OR HAS RATED THE DISABILITY COMPENSATION AT ONE
HUNDRED PERCENT BY REASON OF BEING UNABLE TO SECURE OR FOLLOW A SUBSTAN-
TIALLY GAINFUL EMPLOYMENT. THE PERMANENT LOSS OR LOSS OF USE OF BOTH
HANDS, OR OF BOTH FEET, OR OF ONE HAND AND ONE FOOT, OR OF THE SIGHT OF
BOTH EYES, OR BECOMING PERMANENTLY HELPLESS OR BEDRIDDEN ARE CONSIDERED
PERMANENT TOTAL DISABILITIES. BEING BLIND IN BOTH EYES MEANS HAVING A
VISUAL ACUITY OF 5/200 OR LESS, OR CONCENTRIC CONTRACTION OF THE VISUAL
FIELD TO FIVE DEGREES OR LESS. LOSING THE USE OF A HAND OR FOOT MEANS
THAT THE HAND OR FOOT HAS BEEN AMPUTATED OR ITS USE HAS BEEN LOST BY
REASON OF ANKYLOSIS, PROGRESSIVE MUSCULAR DYSTROPHIES, OR PARALYSIS.
(E) "QUALIFIED OWNER" MEANS A VETERAN WITH A SERVICE-CONNECTED PERMA-
NENT TOTAL DISABILITY FOR WHOM A LETTER FROM THE UNITED STATES GOVERN-
MENT OR UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR ITS PREDECESSOR
HAS BEEN ISSUED CERTIFYING THAT THE VETERAN HAS A PERMANENT TOTAL DISA-
BILITY.
(F) "QUALIFIED RESIDENTIAL REAL PROPERTY" MEANS PROPERTY OWNED BY A
QUALIFIED OWNER WHICH IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
PROVIDED, HOWEVER, THAT IN THE EVENT THAT ANY PORTION OF SUCH PROPERTY
IS NOT 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 PERMANENTLY
TOTALLY DISABLED VETERAN UNLESS SUCH VETERAN IS ABSENT FROM THE PROPERTY
DUE TO MEDICAL REASONS OR INSTITUTIONALIZATION.
2.(A) THE GOVERNING BODY OF ANY CITY, TOWN OR VILLAGE IS HEREBY
AUTHORIZED AND EMPOWERED TO ADOPT, AFTER PUBLIC HEARING, IN ACCORDANCE
WITH THE PROVISIONS OF THIS SECTION, A LOCAL LAW, ORDINANCE OR RESOL-
UTION PROVIDING THAT QUALIFIED RESIDENTIAL REAL PROPERTY OWNED BY A
PERMANENTLY TOTALLY DISABLED VETERAN SHALL BE EXEMPT FROM TAXATION.
(B)(I) THE EXEMPTION FROM TAXATION PROVIDED BY THIS SUBDIVISION SHALL
BE APPLICABLE TO COUNTY, CITY, TOWN AND VILLAGE TAXATION, BUT SHALL NOT
BE APPLICABLE TO TAXES LEVIED FOR SCHOOL PURPOSES.
(II) IF A PERMANENTLY TOTALLY DISABLED VETERAN RECEIVES AN EXEMPTION
UNDER SECTION FOUR HUNDRED FIFTY-EIGHT, FOUR HUNDRED FIFTY-EIGHT-A OR
FOUR HUNDRED FIFTY-EIGHT-B OF THIS TITLE, THE PERMANENTLY TOTALLY DISA-
BLED VETERAN SHALL NOT BE ELIGIBLE TO RECEIVE THE EXEMPTION UNDER THIS
SECTION.
3. APPLICATION FOR SUCH EXEMPTION SHALL BE MADE ANNUALLY BY THE OWNER,
OR ALL OF THE OWNERS, OF THE PROPERTY ON FORMS PRESCRIBED BY THE OFFICE
OF REAL PROPERTY TAX SERVICES AND SHALL BE FILED IN THE ASSESSOR'S
OFFICE ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE; PROVIDED,
HOWEVER, PROOF OF A PERMANENT TOTAL DISABILITY, PURSUANT TO PARAGRAPH
(D) OF SUBDIVISION ONE OF THIS SECTION NEED BE SUBMITTED ONLY IN THE
YEAR EXEMPTION PURSUANT TO THIS SECTION IS FIRST SOUGHT OR THE DISABILI-
TY IS FIRST DETERMINED TO BE PERMANENT.
4. 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.
5. A LOCAL LAW ADOPTED PURSUANT TO THIS SECTION MAY BE REPEALED BY THE
GOVERNING BODY OF THE APPLICABLE COUNTY, CITY, TOWN, OR VILLAGE. SUCH
REPEAL SHALL OCCUR AT LEAST NINETY DAYS PRIOR TO THE TAXABLE STATUS DATE
OF SUCH COUNTY, CITY, TOWN, OR VILLAGE.
A. 2299--A 3
6. NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE
PROVISIONS OF THIS SECTION SHALL APPLY TO ANY REAL PROPERTY HELD IN
TRUST SOLELY FOR THE BENEFIT OF A PERSON OR PERSONS WHO WOULD OTHERWISE
BE ELIGIBLE FOR A REAL PROPERTY TAX EXEMPTION, PURSUANT TO THIS SECTION,
WERE SUCH PERSON OR PERSONS THE OWNER OR OWNERS OF SUCH REAL PROPERTY.
7. (A) FOR THE PURPOSE OF THIS SECTION, TITLE TO THE 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.
(B) PROVIDED THAT ALL OTHER ELIGIBILITY CRITERIA OF THIS SECTION HAS
BEEN MET, THAT PROPORTION OF THE ASSESSMENT OF SUCH REAL PROPERTY OWNED
BY A COOPERATIVE APARTMENT CORPORATION DETERMINED BY THE RELATIONSHIP OF
SUCH REAL PROPERTY VESTED IN SUCH TENANT-STOCKHOLDER TO SUCH REAL PROP-
ERTY OWNED BY SUCH COOPERATIVE APARTMENT CORPORATION IN WHICH SUCH
TENANT-STOCKHOLDER RESIDES SHALL BE SUBJECT TO EXEMPTION FROM TAXATION
PURSUANT TO THIS SECTION AND ANY EXEMPTION SO GRANTED SHALL BE CREDITED
BY THE APPROPRIATE TAXING AUTHORITY AGAINST THE ASSESSED VALUATION OF
SUCH REAL PROPERTY; THE REDUCTION IN REAL PROPERTY TAXES REALIZED THERE-
BY SHALL BE CREDITED BY THE COOPERATIVE APARTMENT CORPORATION AGAINST
THE AMOUNT OF SUCH TAXES OTHERWISE PAYABLE BY OR CHARGEABLE TO SUCH
TENANT-STOCKHOLDER.
(C) NOTWITHSTANDING PARAGRAPH (B) OF THIS SUBDIVISION, A TENANT-STOCK-
HOLDER WHO RESIDES IN A DWELLING THAT IS SUBJECT TO THE PROVISIONS OF
ARTICLE TWO, FOUR, FIVE OR ELEVEN OF THE PRIVATE HOUSING FINANCE LAW
SHALL NOT BE ELIGIBLE FOR AN EXEMPTION PURSUANT TO THIS SECTION.
(D) NOTWITHSTANDING PARAGRAPH (B) OF THIS SUBDIVISION, REAL PROPERTY
OWNED BY A COOPERATIVE CORPORATION MAY BE EXEMPT FROM TAXATION PURSUANT
TO THIS SECTION BY A MUNICIPALITY IN WHICH SUCH PROPERTY IS LOCATED ONLY
IF THE GOVERNING BODY OF SUCH MUNICIPALITY, AFTER A PUBLIC HEARING,
ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFORE.
S 2. This act shall take effect on the first 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 or after such date.