S T A T E O F N E W Y O R K
________________________________________________________________________
879
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by M. of A. BRONSON -- read once and referred to the Commit-
tee on Veterans' 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 to read as
follows:
9. Notwithstanding the provisions of subdivision one of this section,
the governing body of any municipality 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 [city, town or village]
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 veter-
an, 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 requirement 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04686-01-3
A. 879 2
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 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 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 [city, town or village]
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 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 requirement 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.