S T A T E O F N E W Y O R K
________________________________________________________________________
7957
2011-2012 Regular Sessions
I N A S S E M B L Y
May 25, 2011
___________
Introduced by M. of A. RAMOS -- read once and referred to the Committee
on Veterans' 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
A. 7957 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
A. 7957 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.