senate Bill S1199

Signed By Governor
2013-2014 Legislative Session

Provides authorization to grant certain exemptions from real property tax for school districts to certain veterans

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Archive: Last Bill Status Via A565 - Signed by Governor


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Dec 18, 2013 signed chap.518
Dec 06, 2013 delivered to governor
Jun 21, 2013 returned to assembly
passed senate
3rd reading cal.1595
substituted for s1199
Jun 21, 2013 substituted by a565
ordered to third reading cal.1595
committee discharged and committed to rules
Jun 04, 2013 reported and committed to finance
Jan 09, 2013 referred to veterans, homeland security and military affairs

Votes

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Jun 21, 2013 - Rules committee Vote

S1199
25
0
committee
25
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
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Jun 4, 2013 - Veterans, Homeland Security and Military Affairs committee Vote

S1199
11
0
committee
11
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
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Veterans, Homeland Security and Military Affairs Committee Vote: Jun 4, 2013

aye wr (2)

Co-Sponsors

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S1199 - Bill Details

See Assembly Version of this Bill:
A565
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง458-a, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1645, A35
2009-2010: S1525, A5371

S1199 - Bill Texts

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Provides authorization to grant certain exemptions from real property tax for school districts to eligible veterans where such exemption is adopted by the governing body of the school district.

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BILL NUMBER:S1199

TITLE OF BILL:
An act
to amend the real property tax law, in relation to authorizing certain
exemptions from school district real property for veterans

PURPOSE OR GENERAL IDEA OF BILL: This bill would
authorize the governing body of a school district, after public hearings
and adoption of a resolution, to grant eligible veterans an exemption
from their school taxes.

SUMMARY OF SPECIFIC PROVISIONS: Amends subdivision 2
of section 458-a of the real property tax law.

JUSTIFICATION: Currently, New York State property tax
laws provide partial property tax exemptions to qualified veterans of
the United States Military. Unfortunately, this exemption is not
applicable to school taxes. As a result, veterans receiving this benefit
must pay back the school tax portion which can be as much as four
hundred dollars for an average single family homeowner. Given the
incredible sacrifices made by our military personnel, it is only fitting
that we extend the veteran's property tax credits to school taxes.

PRIOR LEGISLATIVE HISTORY: 2012: A.35 Passed
Assembly/S.1645 Died in Senate; 2010: A.5371 Passed Assembly/S.1525 Died
in Senate; 2008: A.2603 Passed Assembly/S.2171 Died in Senate; 2006: A.
10249-C Passed Assembly/S.7168-B Died in Senate.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: Immediately.

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

                                  1199

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. CARLUCCI -- 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  authorizing
  certain exemptions from school district real property for veterans

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1.  Subparagraphs (i) and (ii) of paragraph (d) of subdivision
2 of section 458-a of the real property tax  law,  subparagraph  (i)  as
added  by  chapter  525  of  the  laws  of 1984 and subparagraph (ii) as
amended by chapter 256 of the laws of 2005 and  as  further  amended  by
subdivision  (b)  of  section  1  of part W of chapter 56 of the laws of
2010, are amended to read as follows:
  (i) The exemption from taxation provided by this subdivision shall  be
applicable  to  county,  city,  town  [and], village AND SCHOOL DISTRICT
taxation[, but shall not  be  applicable  to  taxes  levied  for  school
purposes]  IF  THE  GOVERNING  BODY  OF THE SCHOOL DISTRICT IN WHICH THE
PROPERTY IS LOCATED, AFTER PUBLIC HEARINGS, ADOPTS A RESOLUTION  PROVID-
ING  SUCH EXEMPTION, THE PROCEDURE FOR SUCH HEARING AND RESOLUTION SHALL
BE CONDUCTED SEPARATELY FROM THE PROCEDURE FOR ANY HEARING AND LOCAL LAW
OR RESOLUTION CONDUCTED PURSUANT TO SUBPARAGRAPH (II) OF THIS PARAGRAPH,
SUBDIVISION FOUR, PARAGRAPH (D) OF SUBDIVISION SIX AND PARAGRAPH (B)  OF
SUBDIVISION SEVEN OF THIS SECTION.
  (ii)  Each  county,  city,  town  [or], village OR SCHOOL DISTRICT may
adopt a local law to reduce the maximum  exemption  allowable  in  para-
graphs  (a),  (b)  and (c) of this subdivision to nine thousand dollars,
six thousand dollars and thirty thousand dollars, respectively,  or  six
thousand  dollars,  four  thousand  dollars and twenty thousand dollars,
respectively. Each county, city, town, [or] village OR  SCHOOL  DISTRICT
is  also  authorized  to  adopt  a  local  law  to  increase the maximum

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00760-01-3

S. 1199                             2

exemption allowable in paragraphs (a), (b) and (c) of  this  subdivision
to  fifteen  thousand  dollars,  ten thousand dollars and fifty thousand
dollars,  respectively;  eighteen  thousand  dollars,  twelve   thousand
dollars  and  sixty  thousand dollars, respectively; twenty-one thousand
dollars,  fourteen  thousand  dollars,  and  seventy  thousand  dollars,
respectively;  twenty-four  thousand  dollars, sixteen thousand dollars,
and  eighty  thousand  dollars,  respectively;   twenty-seven   thousand
dollars, eighteen thousand dollars, and ninety thousand dollars, respec-
tively;  thirty  thousand  dollars,  twenty  thousand  dollars,  and one
hundred thousand dollars, respectively; thirty-three  thousand  dollars,
twenty-two  thousand  dollars,  and  one  hundred  ten thousand dollars,
respectively; thirty-six thousand dollars, twenty-four thousand dollars,
and one hundred twenty thousand dollars, respectively.  In  addition,  a
county, city, town [or], village OR SCHOOL DISTRICT which is a "high-ap-
preciation  municipality"  as defined in this subparagraph is authorized
to adopt a local law to increase  the  maximum  exemption  allowable  in
paragraphs  (a), (b) and (c) of this subdivision to thirty-nine thousand
dollars, twenty-six thousand dollars, and one  hundred  thirty  thousand
dollars, respectively; forty-two thousand dollars, twenty-eight thousand
dollars,  and  one  hundred forty thousand dollars, respectively; forty-
five thousand dollars, thirty thousand dollars  and  one  hundred  fifty
thousand dollars, respectively; forty-eight thousand dollars, thirty-two
thousand  dollars  and one hundred sixty thousand dollars, respectively;
fifty-one thousand dollars, thirty-four thousand dollars and one hundred
seventy thousand dollars,  respectively;  fifty-four  thousand  dollars,
thirty-six  thousand  dollars  and  one hundred eighty thousand dollars,
respectively.  For purposes of this subparagraph,  a  "high-appreciation
municipality"  means: (A) a special assessing unit that is a city, (B) a
county for which the commissioner has established a sales price  differ-
ential  factor  for purposes of the STAR exemption authorized by section
four hundred twenty-five of this title in three consecutive  years,  and
(C)  a  city,  town  [or], village OR SCHOOL DISTRICT which is wholly or
partly located within such a county.
  S 2. Paragraph (b) of subdivision 7 of section 458-a of the real prop-
erty tax law, as added by chapter 326 of the laws of 2000, is amended to
read as follows:
  (b) A county, city, town, [or] village OR SCHOOL DISTRICT may adopt  a
local law to include a Gold Star Parent within the definition of "quali-
fied  owner",  as  provided  in paragraph (c) of subdivision one of this
section, and to include property owned by a Gold Star Parent 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 Gold Star Parent.
  S 3. This act shall take effect immediately.

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