S T A T E O F N E W Y O R K
________________________________________________________________________
500
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
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Introduced by M. of A. PAULIN, DenDEKKER, TITONE, CASTRO, COLTON,
GIBSON, LAVINE, WEISENBERG, ZEBROWSKI, HOOPER -- read once and
referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to alternative
exemptions for active duty members of the armed forces
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 458-a of the real property tax law is amended by
adding a new subdivision 9 to read as follows:
9. (A) AS USED IN THIS SUBDIVISION, "ACTIVE DUTY MEMBER OF THE ARMED
FORCES" MEANS A MEMBER OF THE UNITED STATES ARMY, NAVY, MARINE CORPS,
AIR FORCE OR COAST GUARD ON FULL-TIME ACTIVE DUTY DURING A PERIOD OF
WAR.
(B) A COUNTY, CITY, TOWN, OR VILLAGE MAY ADOPT A LOCAL LAW TO INCLUDE
AN ACTIVE DUTY MEMBER OF THE ARMED FORCES OR THE SPOUSE OF AN ACTIVE
DUTY MEMBER OF THE ARMED FORCES, AS EVIDENCED ANNUALLY BY A STATEMENT OF
SERVICE FROM THE UNIT IN WHICH THE ACTIVE DUTY MEMBER SERVES OR OTHER
ADEQUATE PROOF OF ACTIVE DUTY MILITARY SERVICE, WITHIN THE DEFINITION OF
"QUALIFIED OWNER," AS PROVIDED IN PARAGRAPH (C) OF SUBDIVISION ONE OF
THIS SECTION, AND TO INCLUDE PROPERTY OWNED BY AN ACTIVE DUTY MEMBER OF
THE ARMED FORCES OR THE SPOUSE OF AN ACTIVE DUTY MEMBER OF THE ARMED
FORCES WITHIN THE DEFINITION OF "QUALIFYING RESIDENTIAL REAL PROPERTY"
AS PROVIDED IN PARAGRAPH (D) OF SUBDIVISION ONE OF THIS SECTION,
PROVIDED THAT SUCH PROPERTY SHALL BE THE PRIMARY RESIDENCE OF THE ACTIVE
DUTY MEMBER OF THE ARMED FORCES OR THE SPOUSE OF AN ACTIVE DUTY MEMBER
OF THE ARMED FORCES.
S 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on the basis of taxable status dates occurring on or
after the first of January next succeeding the date on which this act
shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.