| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| May 22, 2012 |
reported and committed to finance |
| Jan 04, 2012 |
referred to veterans, homeland security and military affairs |
| Jun 24, 2011 |
committed to rules |
| May 23, 2011 |
advanced to third reading |
| May 18, 2011 |
2nd report cal. |
| May 17, 2011 |
1st report cal.758 |
| May 02, 2011 |
referred to veterans, homeland security and military affairs |
Senate Bill S5010
2011-2012 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status - In Senate Committee Finance Committee
Actions
Votes
2011-S5010 (ACTIVE) - Details
2011-S5010 (ACTIVE) - Summary
Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes if veteran has sold a property that was exempt, the application is made prior to first day of new tax year and the property subject to taxation is a qualifying residential real property.
2011-S5010 (ACTIVE) - Sponsor Memo
BILL NUMBER:S5010
TITLE OF BILL:
An act
to amend the real property tax law, in relation to application for
certain veterans exemptions from real property taxes
PURPOSE OR GENERAL IDEA OF BILL:
This bill authorizes assessor of taxing municipality to accept late
application for veterans' exemption from real property taxes in
certain cases.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 of the real property tax law is amended by adding a new
section 458-c.
JUSTIFICATION:
As the law is written today, if a veteran buys a new home after the
municipality's taxable status date, that veteran must reapply for the
exemption, but it will not take effect until the following year.
Many veterans are also senior citizens who live on fixed incomes. Many
2011-S5010 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
5010
2011-2012 Regular Sessions
I N S E N A T E
May 2, 2011
___________
Introduced by Sen. MAZIARZ -- 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 application
for certain veterans exemptions from real property taxes
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. APPLICATION FOR CERTAIN VETERANS EXEMPTIONS. 1. NOTWITH-
STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE ASSESSOR OF
ANY TAXING MUNICIPALITY SHALL ACCEPT AN APPLICATION FOR A VETERANS
EXEMPTION PURSUANT TO SECTION FOUR HUNDRED FIFTY-EIGHT OR FOUR HUNDRED
FIFTY-EIGHT-A OF THIS TITLE AFTER THE LAST DATE FOR FILING SUCH
EXEMPTION FOR THE FOLLOWING TAX YEAR WHENEVER THE FACTS SET FORTH BELOW
CAN BE SHOWN:
(A) THE VETERAN HAS SOLD HIS OR HER RESIDENCE WITHIN THE CURRENT TAX
YEAR AND HAD BEEN GRANTED AN EXEMPTION FOR THAT RESIDENCE;
(B) THE VETERAN MAKES APPLICATION FOR THE NEW EXEMPTION PRIOR TO THE
FIRST DAY OF THE FOLLOWING TAX YEAR; AND
(C) THE PROPERTY SUBJECT TO TAXATION IS A "QUALIFYING RESIDENTIAL REAL
PROPERTY" AS DEFINED IN PARAGRAPH (D) OF SUBDIVISION ONE OF SECTION FOUR
HUNDRED FIFTY-EIGHT-A OF THIS TITLE.
2. IF THE MUNICIPAL COLLECTING OFFICER IS NOTIFIED OF THE NEW
EXEMPTION PRIOR TO PAYMENT OF THE TAXES, HE SHALL ADJUST THE TAX LIABIL-
ITY OF THE PARCEL ACCORDINGLY. IF THE COLLECTING OFFICER RECEIVES SUCH
NOTIFICATION AFTER TAXES HAVE BEEN PAID, THE COLLECTING OFFICER SHALL
REFUND THE APPROPRIATE AMOUNT.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08721-01-1
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