S T A T E O F N E W Y O R K
________________________________________________________________________
2652
2013-2014 Regular Sessions
I N S E N A T E
January 23, 2013
___________
Introduced by Sen. BALL -- 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 prorating a
veteran's exemption if such veteran moves within the same county
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 9 of section 458 of the real property tax law,
as amended by chapter 503 of the laws of 2008, is amended and a new
subdivision 10 is added to read as follows:
9. Notwithstanding the provisions of subdivision one of this section,
the governing body of any [municipality] CITY, TOWN OR VILLAGE may,
after public hearing, adopt a local law, ordinance or resolution provid-
ing where a veteran, the spouse of the veteran 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] COUNTY, OR IN THE CASE OF A CITY HAVING A POPU-
LATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, the asses-
sor shall transfer and prorate, for the remainder of the fiscal year,
the exemption which the veteran, the spouse of the veteran or unremar-
ried surviving spouse received. The prorated exemption shall be based
upon the date the veteran, the spouse of the veteran 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, the spouse of the veteran or unremar-
ried surviving spouse transferring an exemption pursuant to this subdi-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04686-02-3
S. 2652 2
vision shall reapply for the exemption authorized pursuant to this
section on or before the following taxable status date, in the event
such veteran, the spouse of the veteran or unremarried surviving spouse
wishes to receive the exemption in future fiscal years.
10. NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION ONE OF THIS
SECTION, THE GOVERNING BODY OF ANY COUNTY OR CITY WITH A POPULATION OF
ONE MILLION OR MORE PERSONS MAY, AFTER PUBLIC HEARING, ADOPT A LOCAL
LAW, ORDINANCE OR RESOLUTION PROVIDING WHERE A VETERAN, THE SPOUSE OF
THE VETERAN OR UNREMARRIED SURVIVING SPOUSE ALREADY RECEIVING AN
EXEMPTION PURSUANT TO THIS SECTION SELLS THE PROPERTY RECEIVING THE
EXEMPTION AND PURCHASES PROPERTY WITHIN THE SAME COUNTY, OR IN THE CASE
OF A CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS, WITHIN THE
SAME CITY, THE ASSESSOR SHALL TRANSFER AND PRORATE, FOR THE REMAINDER OF
THE FISCAL YEAR, THE EXEMPTION WHICH THE VETERAN, THE SPOUSE OF THE
VETERAN OR UNREMARRIED SURVIVING SPOUSE RECEIVED. THE PRORATED EXEMPTION
SHALL BE BASED UPON THE DATE THE VETERAN, THE SPOUSE OF THE VETERAN OR
UNREMARRIED SURVIVING SPOUSE OBTAINS TITLE TO THE NEW PROPERTY AND SHALL
BE CALCULATED BY MULTIPLYING THE TAX RATE OR RATES FOR EACH MUNICIPAL
CORPORATION WHICH LEVIED TAXES, OR FOR WHICH TAXES WERE LEVIED, ON THE
APPROPRIATE 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, THE SPOUSE OF THE VETERAN OR UNREMAR-
RIED SURVIVING SPOUSE TRANSFERRING AN EXEMPTION PURSUANT TO THIS SUBDI-
VISION SHALL REAPPLY FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS
SECTION ON OR BEFORE THE FOLLOWING TAXABLE STATUS DATE, IN THE EVENT
SUCH VETERAN, THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING SPOUSE
WISHES TO RECEIVE THE EXEMPTION IN FUTURE FISCAL YEARS.
S 2. Subdivision 8 of section 458-a of the real property tax law, as
amended by chapter 503 of the laws of 2008, is amended and a new subdi-
vision 9 is added to read as follows:
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] CITY, TOWN OR VILLAGE may, after public hear-
ing, adopt a local law, ordinance or resolution providing that where a
veteran, the spouse of the veteran or unremarried surviving spouse
already receiving an exemption pursuant to this section sells the prop-
erty receiving the exemption and purchases property within the same
[city, town or village] COUNTY, OR IN THE CASE OF A CITY HAVING A POPU-
LATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, the asses-
sor 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, the spouse of the veteran or unremarried surviving
spouse obtains title to the new property and shall be calculated by
multiplying the tax rate or rates for each municipal corporation which
levied taxes, or for which taxes were levied, on the appropriate 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 transfer of
title. Nothing in this section shall be construed to remove the require-
ment that any such veteran, the spouse of the veteran 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,
S. 2652 3
the spouse of the veteran or unremarried surviving spouse wishes to
receive the exemption in future fiscal years.
9. NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (C) OF SUBDIVISION ONE
OF THIS SECTION AND SUBDIVISION THREE OF THIS SECTION, THE GOVERNING
BODY OF ANY COUNTY OR CITY HAVING A POPULATION OF ONE MILLION OR MORE
PERSONS MAY, AFTER PUBLIC HEARING, ADOPT A LOCAL LAW, ORDINANCE OR
RESOLUTION PROVIDING THAT WHERE A VETERAN, THE SPOUSE OF THE VETERAN OR
UNREMARRIED SURVIVING SPOUSE ALREADY RECEIVING AN EXEMPTION PURSUANT TO
THIS SECTION SELLS THE PROPERTY RECEIVING THE EXEMPTION AND PURCHASES
PROPERTY WITHIN THE SAME COUNTY, OR IN THE CASE OF A CITY HAVING A POPU-
LATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, THE ASSES-
SOR 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, THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING
SPOUSE OBTAINS TITLE TO THE NEW PROPERTY AND SHALL BE CALCULATED BY
MULTIPLYING THE TAX RATE OR RATES FOR EACH MUNICIPAL CORPORATION WHICH
LEVIED TAXES, OR FOR WHICH TAXES WERE LEVIED, ON THE APPROPRIATE 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 TRANSFER OF
TITLE. NOTHING IN THIS SECTION SHALL BE CONSTRUED TO REMOVE THE REQUIRE-
MENT THAT ANY SUCH VETERAN, THE SPOUSE OF THE VETERAN 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,
THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING SPOUSE WISHES TO
RECEIVE THE EXEMPTION IN FUTURE FISCAL YEARS.
S 3. This act shall take effect on the second of January next succeed-
ing the date on which it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on and after such date.