S T A T E O F N E W Y O R K
________________________________________________________________________
7704
2013-2014 Regular Sessions
I N A S S E M B L Y
May 31, 2013
___________
Introduced by M. of A. RAMOS -- read once and referred to the Committee
on Veterans' Affairs
AN ACT to amend the real property tax law, in relation to the alterna-
tive veterans property tax exemption
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-a of the real property tax
law is amended by adding a new paragraph (h) to read as follows:
(H) "ACTIVE MILITARY SERVICE OF THE UNITED STATES" AND "IN THE ARMED
FORCES OF THE UNITED STATES" SHALL MEAN FULL-TIME DUTY IN THE ARMY, NAVY
(INCLUDING MARINE CORPS), AIR FORCE OR COAST GUARD OF THE UNITED STATES.
S 2. Paragraphs (c) and (d) of subdivision 1, paragraphs (b) and (c)
of subdivision 2, subdivision 3, paragraph (a) of subdivision 6 and
subdivision 8 of section 458-a of the real property tax law, paragraph
(c) of subdivision 1 and paragraph (c) of subdivision 2 as amended by
chapter 100 of the laws of 1988, paragraph (d) of subdivision 1 as
amended by chapter 899 of the laws of 1985, paragraph (b) of subdivision
2 as amended by chapter 473 of the laws of 2004, subdivision 3 as
amended by chapter 646 of the laws of 2004 and as further amended by
section 1 of part W of chapter 56 of the laws of 2010, paragraph (a) of
subdivision 6 as added by chapter 171 of the laws of 1997 and subdivi-
sion 8 as amended by chapter 503 of the laws of 2008, are amended to
read as follows:
(c) "Qualified owner" means a veteran, A PERSON ENGAGED IN ACTIVE
MILITARY SERVICE OF THE UNITED STATES, the spouse of a veteran, THE
SPOUSE OF A PERSON ENGAGED IN ACTIVE MILITARY SERVICE OF THE UNITED
STATES or the unremarried surviving spouse of a veteran. Where property
is owned by more than one qualified owner, the exemption to which each
is entitled may be combined. Where a veteran OR A PERSON ENGAGED IN
ACTIVE MILITARY SERVICE OF THE UNITED STATES is also the unremarried
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06529-02-3
A. 7704 2
surviving spouse of a veteran, such person may also receive any
exemption to which the deceased spouse was entitled.
(d) "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 veteran, A
PERSON ENGAGED IN ACTIVE MILITARY SERVICE OF THE UNITED STATES or unre-
married surviving spouse of the veteran, unless the veteran, A PERSON
ENGAGED IN ACTIVE MILITARY SERVICE OF THE UNITED STATES or unremarried
surviving spouse is absent from the property due to medical reasons or
institutionalization. In the event the veteran OR A PERSON ENGAGED IN
ACTIVE MILITARY SERVICE OF THE UNITED STATES dies and there is no unre-
married surviving spouse, "qualifying residential real property" shall
mean the primary residence owned by a qualified owner prior to death,
provided that the title to the property becomes vested in the dependent
father or mother or dependent child or children under twenty-one years
of age of a veteran by virtue of devise by or descent from the deceased
qualified owner, provided that the property is the primary residence of
one or all of the devisees.
(b) In addition to the exemption provided by paragraph (a) of this
subdivision, where (I) the veteran served in a combat theatre or combat
zone of operations, as documented by the award of a United States
campaign ribbon or service medal, or the armed forces expeditionary
medal, navy expeditionary medal, marine corps expeditionary medal, or
global war on terrorism expeditionary medal, OR (II) THE PERSON ENGAGED
IN THE ACTIVE MILITARY SERVICE OF THE UNITED STATES CURRENTLY SERVES IN
A COMBAT THEATRE OR COMBAT ZONE OF OPERATIONS, qualifying residential
real property also shall be exempt from taxation to the extent of ten
percent of the assessed value of such property; provided, however, that
such exemption shall not exceed eight thousand dollars or the product of
eight thousand dollars multiplied by the latest state equalization rate
for the assessing unit, or in the case of a special assessing unit, the
class ratio, whichever is less.
(c) In addition to the exemptions provided by paragraphs (a) and (b)
of this subdivision, where the veteran OR PERSON ENGAGED IN ACTIVE MILI-
TARY SERVICE OF THE UNITED STATES received a compensation rating from
the United States veteran's administration or from the United States
department of defense because of a service connected disability, quali-
fying residential real property shall be exempt from taxation to the
extent of the product of the assessed value of such property multiplied
by fifty percent of the veteran's OR INDIVIDUAL'S ENGAGED IN ACTIVE
MILITARY SERVICE OF THE UNITED STATES disability rating; provided,
however, that such exemption shall not exceed forty thousand dollars or
the product of forty thousand dollars multiplied by the latest state
equalization rate for the assessing unit, or in the case of a special
assessing unit, the latest class ratio, whichever is less. For purposes
of this paragraph, where a person who served in the active military,
naval or air service during a period of war died in service of a service
connected disability, such person shall be deemed to have been assigned
a compensation rating of one hundred percent.
3. Application for exemption must be made by the owner, or all of the
owners, of the property on a form prescribed by the commissioner. The
owner or owners shall file the completed form in the assessor's office
A. 7704 3
on or before the appropriate taxable status date. The exemption shall
continue in full force and effect for all appropriate subsequent tax
years and the owner or owners of the property shall not be required to
refile each year, PROVIDED, HOWEVER, THAT INDIVIDUALS ENGAGED IN ACTIVE
MILITARY SERVICE OF THE UNITED STATES SHALL BE REQUIRED TO REFILE SUCH
MEMBER'S STATEMENT OF SERVICE OR A COPY OF SUCH MEMBER'S ACTIVE DUTY
ORDERS ANNUALLY. Applicants shall be required to refile on or before
the appropriate taxable status date if the percentage of disability
percentage increases or decreases or may refile if other changes have
occurred which affect qualification for an increased or decreased amount
of exemption. Any applicant convicted of making any willful false state-
ment in the application for such exemption shall be subject to the
penalties prescribed in the penal law.
(a) For the purposes of this section, title to that portion of real
property owned by a cooperative apartment corporation in which a
tenant-stockholder of such corporation resides and which is represented
by his OR HER share or shares of stock in such corporation as determined
by its or their proportional relationship to the total outstanding stock
of the corporation, including that owned by the corporation, shall be
deemed to be vested in such tenant-stockholder.
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 may, after public hearing, adopt a local law,
ordinance or resolution providing that where a veteran, A PERSON ENGAGED
IN ACTIVE MILITARY SERVICE OF THE UNITED STATES, the spouse of the
veteran, THE SPOUSE OF A PERSON ENGAGED IN ACTIVE MILITARY SERVICE OF
THE UNITED STATES 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,
the assessor 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, A PERSON ENGAGED IN ACTIVE MILITARY SERVICE OF THE
UNITED STATES, the spouse of the veteran, THE SPOUSE OF A PERSON ENGAGED
IN ACTIVE MILITARY SERVICE OF THE UNITED STATES 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, A PERSON ENGAGED IN ACTIVE MILITARY SERVICE
OF THE UNITED STATES, the spouse of the veteran, SPOUSE OF A PERSON
ENGAGED IN ACTIVE MILITARY SERVICE OF THE UNITED STATES 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,
A PERSON ENGAGED IN ACTIVE MILITARY SERVICE OF THE UNITED STATES, the
spouse of the veteran, SPOUSE OF A PERSON ENGAGED IN ACTIVE MILITARY
SERVICE OF THE UNITED STATES or unremarried surviving spouse wishes to
receive the exemption in future fiscal years.
S 3. This act shall take effect on the first of January next succeed-
ing the date upon which it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such effective date.