S T A T E O F N E W Y O R K
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S. 5597--B A. 8186--B
2011-2012 Regular Sessions
S E N A T E - A S S E M B L Y
June 6, 2011
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IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Veterans,
Homeland Security and Military Affairs -- recommitted to the Committee
on Veterans, Homeland Security and Military Affairs in accordance with
Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
IN ASSEMBLY -- Introduced by M. of A. THIELE, LOSQUADRO -- 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 -- again reported from said
committee with amendments, ordered reprinted as amended and recommit-
ted to said committee
AN ACT to amend the real property tax law, in relation to exemptions
available to veterans
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (ii) of paragraph (d) of subdivision 2 of
section 458-a of the real property tax law, as amended by chapter 256 of
the laws of 2005 and as further amended by section 1 of part W of chap-
ter 56 of the laws of 2010, is amended to read as follows:
(ii) Each county, city, town or village may adopt a local law to
reduce the maximum exemption allowable in paragraphs (a), (b) and (c) of
this subdivision to nine thousand dollars, six thousand dollars and
thirty thousand dollars, respectively, or six thousand dollars, four
thousand dollars and twenty thousand dollars, respectively. Each county,
city, town, or village is also authorized to adopt a local law to
increase the maximum exemption allowable in paragraphs (a), (b) and (c)
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11899-03-2
S. 5597--B 2 A. 8186--B
of this subdivision to fifteen thousand dollars, ten thousand dollars
and fifty thousand dollars, respectively; eighteen thousand dollars,
twelve thousand dollars and sixty thousand dollars, respectively; twen-
ty-one thousand dollars, fourteen thousand dollars, and seventy thousand
dollars, respectively; twenty-four thousand dollars, sixteen thousand
dollars, and eighty thousand dollars, respectively; twenty-seven thou-
sand dollars, eighteen thousand dollars, and ninety thousand dollars,
respectively; thirty thousand dollars, twenty thousand dollars, and one
hundred thousand dollars, respectively; thirty-three thousand dollars,
twenty-two thousand dollars, and one hundred ten thousand dollars,
respectively; thirty-six thousand dollars, twenty-four thousand dollars,
and one hundred twenty thousand dollars, respectively; THIRTY-NINE THOU-
SAND DOLLARS, TWENTY-SIX THOUSAND DOLLARS, AND ONE HUNDRED THIRTY THOU-
SAND DOLLARS, RESPECTIVELY, FORTY-TWO THOUSAND DOLLARS, TWENTY-EIGHT
THOUSAND DOLLARS, AND ONE HUNDRED FORTY THOUSAND DOLLARS, RESPECTIVELY;
AND FORTY-FIVE THOUSAND DOLLARS, THIRTY THOUSAND DOLLARS AND ONE HUNDRED
FIFTY THOUSAND DOLLARS, RESPECTIVELY. In addition, a county, city, town
or village which is a "high-appreciation municipality" as defined in
this subparagraph is authorized to adopt a local law to increase the
maximum exemption allowable in paragraphs (a), (b) and (c) of this
subdivision to thirty-nine thousand dollars, twenty-six thousand
dollars, and one hundred thirty thousand dollars, respectively; forty-
two thousand dollars, twenty-eight thousand dollars, and one hundred
forty thousand dollars, respectively; forty-five thousand dollars, thir-
ty thousand dollars and one hundred fifty thousand dollars, respective-
ly; forty-eight thousand dollars, thirty-two thousand dollars and one
hundred sixty thousand dollars, respectively; fifty-one thousand
dollars, thirty-four thousand dollars and one hundred seventy thousand
dollars, respectively; fifty-four thousand dollars, thirty-six thousand
dollars and one hundred eighty thousand dollars, respectively;
FIFTY-SEVEN THOUSAND DOLLARS, THIRTY-EIGHT THOUSAND DOLLARS AND ONE
HUNDRED NINETY THOUSAND DOLLARS, RESPECTIVELY; SIXTY THOUSAND DOLLARS,
FORTY THOUSAND DOLLARS AND TWO HUNDRED THOUSAND DOLLARS, RESPECTIVELY;
SIXTY-THREE THOUSAND DOLLARS, FORTY-TWO THOUSAND DOLLARS AND TWO HUNDRED
TEN THOUSAND DOLLARS, RESPECTIVELY; SIXTY-SIX THOUSAND DOLLARS,
FORTY-FOUR THOUSAND DOLLARS AND TWO HUNDRED TWENTY THOUSAND DOLLARS,
RESPECTIVELY; SIXTY-NINE THOUSAND DOLLARS, FORTY-SIX THOUSAND DOLLARS
AND TWO HUNDRED THIRTY THOUSAND DOLLARS, RESPECTIVELY; SEVENTY-TWO THOU-
SAND DOLLARS, FORTY-EIGHT THOUSAND DOLLARS AND TWO HUNDRED FORTY THOU-
SAND DOLLARS, RESPECTIVELY; SEVENTY-FIVE THOUSAND DOLLARS, FIFTY THOU-
SAND DOLLARS AND TWO HUNDRED FIFTY THOUSAND DOLLARS, RESPECTIVELY. For
purposes of this subparagraph, a "high-appreciation municipality" means:
(A) a special assessing unit that is a city, (B) a county for which the
commissioner has established a sales price differential factor for
purposes of the STAR exemption authorized by section four hundred twen-
ty-five of this title in three consecutive years, and (C) a city, town
or village which is wholly or partly located within such a county.
S 2. Subparagraph (iii) of paragraph (c) of subdivision 2 of section
458-b of the real property tax law, as amended by chapter 235 of the
laws of 2009 and as further amended by section 1 of part W of chapter 56
of the laws of 2010, is amended to read as follows:
(iii) The exemption provided by paragraph (a) of this subdivision
shall be granted for a period of ten years. The commencement of such ten
year period shall be governed pursuant to this subparagraph. Where a
qualified owner owns qualifying residential real property on the effec-
tive date of the local law providing for such exemption, such ten year
S. 5597--B 3 A. 8186--B
period shall be measured from the assessment roll prepared pursuant to
the first taxable status date occurring on or after the effective date
of the local law providing for such exemption. Where a qualified owner
does not own qualifying residential real property on the effective date
of the local law providing for such exemption, such ten year period
shall be measured from the assessment roll prepared pursuant to the
first taxable status date occurring at least sixty days after the date
of purchase of qualifying residential real property; provided, however,
that should the veteran apply for and be granted an exemption on the
assessment roll prepared pursuant to a taxable status date occurring
within sixty days after the date of purchase of residential real proper-
ty, such ten year period shall be measured from the first assessment
roll in which the exemption occurs. If, before the expiration of such
ten year period, such exempt property is sold and replaced with other
residential real property, such exemption may be granted pursuant to
this subdivision for the unexpired portion of the ten year exemption
period. Each county, city, town or village may adopt a local law to
reduce the maximum exemption allowable in paragraphs (a) and (b) of this
subdivision to six thousand dollars, nine thousand dollars and thirty
thousand dollars, respectively, or four thousand dollars, six thousand
dollars and twenty thousand dollars, respectively. Each county, city,
town, or village is also authorized to adopt a local law to increase the
maximum exemption allowable in paragraphs (a) and (b) of this subdivi-
sion to ten thousand dollars, fifteen thousand dollars and fifty thou-
sand dollars, respectively; twelve thousand dollars, eighteen thousand
dollars and sixty thousand dollars, respectively; fourteen thousand
dollars, twenty-one thousand dollars and seventy thousand dollars,
respectively; sixteen thousand dollars, twenty-four thousand dollars and
eighty thousand dollars, respectively; eighteen thousand dollars, twen-
ty-seven thousand dollars and ninety thousand dollars, respectively;
twenty thousand dollars, thirty thousand dollars and one hundred thou-
sand dollars, respectively; twenty-two thousand dollars, thirty-three
thousand dollars and one hundred ten thousand dollars, respectively;
twenty-four thousand dollars, thirty-six thousand dollars and one
hundred twenty thousand dollars, respectively; THIRTY-NINE THOUSAND
DOLLARS, TWENTY-SIX THOUSAND DOLLARS, AND ONE HUNDRED THIRTY THOUSAND
DOLLARS, RESPECTIVELY; FORTY-TWO THOUSAND DOLLARS, TWENTY-EIGHT THOUSAND
DOLLARS, AND ONE HUNDRED FORTY THOUSAND DOLLARS, RESPECTIVELY; AND
FORTY-FIVE THOUSAND DOLLARS, THIRTY THOUSAND DOLLARS AND ONE HUNDRED
FIFTY THOUSAND DOLLARS, RESPECTIVELY. In addition, a county, city, town
or village which is a "high-appreciation municipality" as defined in
this subparagraph is authorized to adopt a local law to increase the
maximum exemption allowable in paragraphs (a) and (b) of this subdivi-
sion to twenty-six thousand dollars, thirty-nine thousand dollars and
one hundred thirty thousand dollars, respectively; twenty-eight thousand
dollars, forty-two thousand dollars and one hundred forty thousand
dollars, respectively; thirty thousand dollars, forty-five thousand
dollars and one hundred fifty thousand dollars, respectively; thirty-two
thousand dollars, forty-eight thousand dollars and one hundred sixty
thousand dollars, respectively; thirty-four thousand dollars, fifty-one
thousand dollars and one hundred seventy thousand dollars, respectively;
thirty-six thousand dollars, fifty-four thousand dollars and one hundred
eighty thousand dollars, respectively; FIFTY-SEVEN THOUSAND DOLLARS,
THIRTY-EIGHT THOUSAND DOLLARS AND ONE HUNDRED NINETY THOUSAND DOLLARS,
RESPECTIVELY; SIXTY THOUSAND DOLLARS, FORTY THOUSAND DOLLARS AND TWO
HUNDRED THOUSAND DOLLARS, RESPECTIVELY; SIXTY-THREE THOUSAND DOLLARS,
S. 5597--B 4 A. 8186--B
FORTY-TWO THOUSAND DOLLARS AND TWO HUNDRED TEN THOUSAND DOLLARS, RESPEC-
TIVELY; SIXTY-SIX THOUSAND DOLLARS, FORTY-FOUR THOUSAND DOLLARS AND TWO
HUNDRED TWENTY THOUSAND DOLLARS, RESPECTIVELY; SIXTY-NINE THOUSAND
DOLLARS, FORTY-SIX THOUSAND DOLLARS AND TWO HUNDRED THIRTY THOUSAND
DOLLARS, RESPECTIVELY; SEVENTY-TWO THOUSAND DOLLARS, FORTY-EIGHT THOU-
SAND DOLLARS AND TWO HUNDRED FORTY THOUSAND DOLLARS, RESPECTIVELY;
SEVENTY-FIVE THOUSAND DOLLARS, FIFTY THOUSAND DOLLARS AND TWO HUNDRED
FIFTY THOUSAND DOLLARS, RESPECTIVELY. For purposes of this subpara-
graph, a "high-appreciation municipality" means: (A) a special assessing
unit that is a city, (B) a county for which the commissioner has estab-
lished a sales price differential factor for purposes of the STAR
exemption authorized by section four hundred twenty-five of this title
in three consecutive years, and (C) a city, town or village which is
wholly or partly located within such a county.
S 3. This act shall take effect January 2, 2013; provided that
sections one and two of this act shall apply to assessment rolls based
on taxable status date occurring on or after such date.