Assembly Bill A6821

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  6821

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                             April 19, 2013
                               ___________

Introduced  by  M.  of A. REILICH, SEPULVEDA, KEARNS, SKOUFIS, DIPIETRO,
  BORELLI, COLTON, HAWLEY, JOHNS, TEDISCO, MONTESANO, RAIA, GUNTHER, RA,
  SIMANOWITZ, LALOR, SALADINO -- Multi-Sponsored by -- M. of A. BARCLAY,
  CERETTO, JORDAN, McKEVITT, THIELE -- read once  and  referred  to  the
  Committee on Real Property Taxation

AN  ACT  to  amend the real property tax law, in relation to providing a
  tax exemption to active duty members of the armed services who  served
  overseas

  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.  EXEMPTION  FOR  PROPERTY OWNED BY ACTIVE DUTY MEMBER OF THE
ARMED FORCES WHO HAS SERVED OVERSEAS. 1. AS USED IN THIS SECTION:
  (A) "QUALIFIED OWNER" MEANS AN ACTIVE DUTY MEMBER OF THE UNITED STATES
ARMY, NAVY, MARINE CORPS, AIR FORCE OR COAST GUARD WHO HAS SERVED  OVER-
SEAS  DURING A PERIOD OF ARMED CONFLICT. WHERE PROPERTY IS OWNED BY MORE
THAN ONE QUALIFIED OWNER, THE EXEMPTION TO WHICH EACH IS ENTITLED MAY BE
COMBINED.
  (B) "QUALIFYING RESIDENTIAL REAL PROPERTY" MEANS PROPERTY OWNED  BY  A
QUALIFIED  OWNER  WHICH  IS  USED  EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
PROVIDED HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS  NOT
SO  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES  BUT IS USED FOR OTHER
PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING
PORTION  ONLY  SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED BY THIS
SECTION. SUCH PROPERTY MUST BE THE PRIMARY RESIDENCE  OF  THE  QUALIFIED
OWNER,  UNLESS  THE  QUALIFIED  OWNER IS ABSENT FROM THE PROPERTY DUE TO
MEDICAL REASONS OR INSTITUTIONALIZATION.
  2. EACH COUNTY, CITY, TOWN OR VILLAGE SHALL ADOPT A LOCAL LAW OR ORDI-
NANCE PROVIDING THAT QUALIFYING RESIDENTIAL REAL PROPERTY BE EXEMPT FROM
REAL PROPERTY TAXES, IN AN AMOUNT EQUAL TO FIVE PERCENT OF THE  ASSESSED

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10177-01-3
              

A. 6821                             2

VALUE  OF  SUCH PROPERTY. SUCH EXEMPTION SHALL NOT BE IN ADDITION TO ANY
OTHER MILITARY EXEMPTION OR ABATEMENT OF TAXES AUTHORIZED BY LAW.
  3.  SUCH  EXEMPTION FROM TAXATION SHALL BE GRANTED UPON AN APPLICATION
WHICH SHALL INCLUDE A STATEMENT THAT A QUALIFIED OWNER  RESIDES  AT  THE
PROPERTY.  APPLICATION  SHALL BE MADE ANNUALLY UPON A FORM TO BE PROMUL-
GATED BY THE COMMISSIONER AND SHALL INCLUDE A STATEMENT OF SERVICE  FROM
THE  UNIT IN WHICH THE QUALIFIED OWNER SERVES OR OTHER ADEQUATE PROOF OF
ACTIVE DUTY MILITARY SERVICE. THE APPLICATION AND STATEMENT  OF  SERVICE
SHALL  BE  FILED  BY THE QUALIFIED OWNER TO THE ASSESSOR OF SUCH MUNICI-
PALITY WHICH HAS THE POWER TO ASSESS THE PROPERTY  FOR  TAXATION  ON  OR
BEFORE  THE APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY. IF THE
ASSESSOR IS SATISFIED THAT THE PROPERTY IS QUALIFIED  FOR  AN  EXEMPTION
PURSUANT  TO  THIS  SECTION, THEN SUCH RESIDENTIAL IMPROVEMENTS SHALL BE
EXEMPT FROM TAXATION AS PROVIDED IN SUBDIVISION TWO OF THIS SECTION.
  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.