S T A T E O F N E W Y O R K
________________________________________________________________________
3541
2011-2012 Regular Sessions
I N S E N A T E
February 24, 2011
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Introduced by Sen. VALESKY -- 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 allowing muni-
cipalities to accept retroactive applications for certain real proper-
ty tax credits for veterans
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 of the real property tax law
is amended by adding a new paragraph 6 to read as follows:
(6) NOTWITHSTANDING THE PROVISIONS OF THIS SECTION OR ANY OTHER
PROVISION OF LAW, EACH COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A LOCAL
LAW ALLOWING SUCH COUNTY, CITY, TOWN OR VILLAGE TO ACCEPT RETROACTIVE
APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FOR ASSESSMENT
ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE
THAN THREE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
S 2. Section 458-a of the real property tax law is amended by adding a
new subdivision 3-b to read as follows:
3-B. NOTWITHSTANDING THE PROVISIONS OF THIS SECTION OR ANY OTHER
PROVISION OF LAW, EACH COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A LOCAL
LAW ALLOWING SUCH COUNTY, CITY, TOWN OR VILLAGE TO ACCEPT RETROACTIVE
APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FOR ASSESSMENT
ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE
THAN THREE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
S 3. Subdivision 2 of section 458-b of the real property tax law is
amended by adding a new paragraph (b-1) to read as follows:
(B-1) NOTWITHSTANDING THE PROVISIONS OF THIS SECTION OR ANY OTHER
PROVISION OF LAW, EACH COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A LOCAL
LAW ALLOWING SUCH COUNTY, CITY, TOWN OR VILLAGE TO ACCEPT RETROACTIVE
APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FOR ASSESSMENT
ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE
THAN THREE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
S 4. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09284-01-1