senate Bill S2181A

2013-2014 Legislative Session

Relates to a real property tax exemption for property owned by certain persons performing active duty in a combat zone

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to veterans, homeland security and military affairs
Feb 21, 2013 print number 2181a
amend and recommit to veterans, homeland security and military affairs
Jan 14, 2013 referred to veterans, homeland security and military affairs

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S2181 - Bill Details

See Assembly Version of this Bill:
A566A
Current Committee:
Senate Veterans, Homeland Security And Military Affairs
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1750, A5455
2009-2010: S2742

S2181 - Bill Texts

view summary

Authorizes municipalities to offer a real property tax exemption for property owned by certain persons performing active duty in a combat zone in an amount equal to ten percent of the value of the real property.

view sponsor memo
BILL NUMBER:S2181

TITLE OF BILL: An act to amend the real property tax law, in relation
to a real property tax exemption for property owned by certain persons
performing active duty in a combat zone

PURPOSE OR GENERAL IDEA OF BILL: This bill amends the Real Property Tax
Law by adding new section 458-c which provides, at local option, after
public hearings, an exemption of 10% of assessed value on primary resi-
dences owned by active military personnel who have served in a combat
zone during the taxable year. It does not apply to portions of the resi-
dence not used exclusively by the qualifying person or his or her spouse
as a primary residence.

SUMMARY OF SPECIFIC PROVISIONS:

Section one adds a new section 458-c to the real property tax law.

Section two is the effective date.

JUSTIFICATION: This bill assists in reducing the financial burden expe-
rienced by the active military personnel in a combat zone. Many service-
men and women have taken pay cuts from their civilian jobs to serve
their country in a time of need. These servicemen and women deserve
support from their government and fellow citizens including ameliorating
financial hardship for their families back home. Increased property
taxes across this state have imposed greater financial stress on these
men and women engaged in active combat duty. A 10% tax exemption on
their primary residence is warranted and helps mitigate the increasing
tax burdens of home ownership.

PRIOR LEGISLATIVE HISTORY:
2005 - S.5973/A.9054 - RULES/Real Prop. Tax 2006 - S.5973/A.9054-B -
Veterans/Vets Affairs 2007 - S.1311/A.438 - RULE/Vets Affairs 2008 -
S.1311/A.438 - Passed Senate 2009 - S.2742 - Vets Affairs 2010 - S.2742
- Vets Affairs 2011 - S.1750/A.5455 - Veterans/Vets Affairs 2012 -
S.1750/A.5455 - Veterans/Vets Affairs

FISCAL IMPLICATIONS: There will be a loss of revenue equal to 10% of the
assessed real property of qualified persons who apply for this
exemption.

EFFECTIVE DATE: This act shall take effect immediately and shall apply
to real property having a taxable status date on or after such effective
date.

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

                                  2181

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by  Sen.  GOLDEN -- 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 a real proper-
  ty tax exemption for property  owned  by  certain  persons  performing
  active duty in a combat zone

  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.  ACTIVE  DUTY  SERVICE IN A COMBAT ZONE. 1. RESIDENTIAL REAL
PROPERTY OWNED BY A PERSON WHO AT ANY TIME DURING A TAXABLE YEAR  SERVES
IN  ORDERED MILITARY DUTY IN A COMBAT ZONE SHALL BE EXEMPT FROM TAXATION
BY ANY MUNICIPAL CORPORATION IN WHICH LOCATED  TO  THE  EXTENT  PROVIDED
HEREIN.    FOR  PURPOSES OF THIS SUBDIVISION, THE TERM "ORDERED MILITARY
DUTY" MEANS ANY MILITARY DUTY PERFORMED IN THE SERVICE OF THE  STATE  OR
OF  THE  UNITED  STATES,  INCLUDING BUT NOT LIMITED TO ATTENDANCE AT ANY
SERVICE SCHOOL OR SCHOOLS CONDUCTED BY THE ARMED FORCES  OF  THE  UNITED
STATES,  BY A PUBLIC OFFICER OR EMPLOYEE AS A MEMBER OF ANY FORCE OF THE
ORGANIZED MILITIA OR OF ANY RESERVE FORCE OR RESERVE  COMPONENT  OF  THE
ARMED  FORCES  OF THE UNITED STATES, PURSUANT TO ORDERS ISSUED BY COMPE-
TENT STATE OR FEDERAL AUTHORITY, WITH OR WITHOUT  THE  CONSENT  OF  SUCH
PUBLIC  OFFICER  OR  EMPLOYEE.  PARTICIPATION IN ROUTINE RESERVE OFFICER
TRAINING CORPS TRAINING IS NOT CONSIDERED TO BE  ORDERED  MILITARY  DUTY
EXCEPT  WHEN  PERFORMING ADVANCED TRAINING DUTY AS A MEMBER OF A RESERVE
COMPONENT OF THE ARMED FORCES.   FOR PURPOSES  OF  THIS  SUBDIVISION,  A
"COMBAT  ZONE"  IS  IN AN AREA DESIGNATED BY THE PRESIDENT OF THE UNITED
STATES BY EXECUTIVE ORDER AS A "COMBAT ZONE"  AT  ANY  TIME  DURING  THE
PERIOD  DESIGNATED  BY THE PRESIDENT BY EXECUTIVE ORDER AS THE PERIOD OF
COMBATANT ACTIVITIES IN SUCH ZONE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00814-01-3

S. 2181                             2

  2. AFTER A PUBLIC HEARING, A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A
LOCAL LAW TO PROVIDE THAT QUALIFYING REAL PROPERTY SHALL BE EXEMPT  FROM
TAXATION IN AN AMOUNT EQUAL TO TEN PERCENT OF THE ASSESSED VALUE OF SUCH
RESIDENTIAL REAL PROPERTY.
  3.  (A) THE AUTHORITY GRANTED IN SUBDIVISION TWO OF THIS SECTION SHALL
NOT BE CONSTRUED TO PERMIT A COUNTY, CITY, TOWN  OR  VILLAGE  TO  EXEMPT
QUALIFYING REAL PROPERTY FROM TAXES LEVIED FOR SCHOOL PURPOSES.
  (B)  THE  PROVISIONS  OF  THIS SECTION SHALL ONLY APPLY TO RESIDENTIAL
REAL PROPERTY WHICH IS THE PRIMARY RESIDENCE OF THE APPLICANT,  PROVIDED
THAT,  IN THE EVENT ANY PORTION OF SUCH REAL PROPERTY IS NOT USED EXCLU-
SIVELY FOR THE APPLICANT'S OR HIS OR  HER  SPOUSE'S  PRIMARY  RESIDENCE,
SUCH  PORTION  SHALL  NOT  BE  SUBJECT  TO THE EXEMPTION GRANTED BY THIS
SECTION.
  4. AN EXEMPTION SHALL BE GRANTED PURSUANT TO THIS  SECTION  ONLY  UPON
APPLICATION  BY THE OWNER OF THE PROPERTY ON A FORM AND IN SUCH A MANNER
AS SHALL BE PRESCRIBED BY THE STATE BOARD.
  S 2. This act shall take effect immediately and shall  apply  to  real
property having a taxable status date on or after such effective date.

Co-Sponsors

S2181A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A566A
Current Committee:
Senate Veterans, Homeland Security And Military Affairs
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1750, A5455
2009-2010: S2742

S2181A (ACTIVE) - Bill Texts

view summary

Authorizes municipalities to offer a real property tax exemption for property owned by certain persons performing active duty in a combat zone in an amount equal to ten percent of the value of the real property.

view sponsor memo
BILL NUMBER:S2181A

TITLE OF BILL: An act to amend the real property tax law, in relation
to a real property tax exemption for property owned by certain persons
performing active duty in a combat zone

PURPOSE:

To provide local governments with the opportunity to afford homeowners
who was in active service in the armed forces of the United States
during the year to receive a partial exemption from the municipal real
property taxes for that year

SUMMARY OF PROVISIONS:

Section one of the bill adds a new section 458-c to the Real property
Tax Law to provide local governments with the option to provide a
partial exemption against the municipal real property taxes assessed
on the primary residence of a person who was in active service in the
armed forces of the United States during the year.

Section two provides that this act shall take effect immediately and
shall apply to real property having a taxable status date on or after
such effective date.

EXISTING LAW:

New bill

JUSTIFICATION:

This bill assists in reducing the financial burden experienced by the
active military personnel in a combat zone. Many servicemen and women
have taken pay cuts from their civilian jobs to serve their country in
a time of need. These servicemen and women deserve support from their
government and fellow citizens including ameliorating financial
hardship for their families back home. Increased property taxes across
this state have imposed greater financial stress on these men and
women engaged in active combat duty. A l0% tax exemption on their
primary residence is warranted and helps mitigate the increasing tax
burdens of home ownership.

LEGISLATIVE HISTORY:

2005 - S.5973/A.9054 - RULES/Real Prop. Tax
2006 - S.5973/A.9054-B - Veterans/Vets Affairs
2007 - S.1311/A.438 - RULE/Vets Affairs
2008 - S.1311/A.438 - Passed Senate
2009 - S.2742 - Vets Affairs
2010 - S.2742 - Vets Affairs
2011 - S.1750/A.5455 - Veterans/Vets Affairs
2012 - S.1750/A.5455 - Veterans/Vets Affairs

FISCAL IMPLICATIONS: None to the State

LOCAL FISCAL IMPLICATIONS: This bill provides local governments with
the option to a real property tax exemption for qualified homeowners.


EFFECTIVE DATE:

This act shall take effect immediately and shall apply to real
property having a taxable status date on or after such effective date.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2181--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by  Sens.  GOLDEN, AVELLA -- read twice and ordered printed,
  and when printed to be committed to the Committee on  Veterans,  Home-
  land  Security  and  Military  Affairs  --  committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

AN ACT to amend the real property tax law, in relation to a real proper-
  ty  tax  exemption  for  property  owned by certain persons performing
  active duty in a combat zone

  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. ACTIVE DUTY SERVICE IN A COMBAT ZONE.   1.  FOR  PURPOSES  OF
THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
  (A)  "ACTIVE  SERVICE  IN THE ARMED FORCES OF THE UNITED STATES" SHALL
MEAN ACTIVE DUTY (OTHER THAN FOR TRAINING) IN THE ARMY, NAVY  (INCLUDING
THE  MARINE  CORPS),  AIR  FORCE  OR COAST GUARD OF THE UNITED STATES AS
DEFINED IN TITLE TEN OF THE UNITED STATES CODE.
  (B) "COMBAT ZONE" SHALL MEAN AN AREA DESIGNATED BY  THE  PRESIDENT  OF
THE UNITED STATES BY EXECUTIVE ORDER AS A "COMBAT ZONE".
  (C)  "QUALIFYING  REAL  PROPERTY" SHALL MEAN RESIDENTIAL REAL PROPERTY
OWNED BY A PERSON WHO PERFORMED ACTIVE SERVICE IN THE  ARMED  FORCES  OF
THE UNITED STATES IN A COMBAT ZONE DURING THE TAXABLE YEAR.
  2. AFTER A PUBLIC HEARING, A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A
LOCAL  LAW PROVIDING FOR AN EXEMPTION PURSUANT TO THE PROVISIONS OF THIS
SECTION.  SUCH LOCAL LAW MAY PROVIDE THAT QUALIFYING REAL PROPERTY OWNED
BY A PERSON WHO AT ANY TIME DURING THE  TAXABLE  YEAR  PERFORMED  ACTIVE
SERVICE  IN THE ARMED FORCES OF THE UNITED STATES IN A COMBAT ZONE SHALL
BE EXEMPT FROM TAXATION IN  AN  AMOUNT  EQUAL  TO  TEN  PERCENT  OF  THE
ASSESSED VALUE OF SUCH QUALIFYING REAL PROPERTY.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00814-04-3

S. 2181--A                          2

  3.  (A) THE AUTHORITY GRANTED IN SUBDIVISION TWO OF THIS SECTION SHALL
NOT BE CONSTRUED TO PERMIT A COUNTY, CITY, TOWN  OR  VILLAGE  TO  EXEMPT
QUALIFYING REAL PROPERTY FROM TAXES LEVIED FOR SCHOOL PURPOSES.
  (B) THE PROVISIONS OF THIS SECTION SHALL ONLY APPLY TO QUALIFYING REAL
PROPERTY WHICH IS THE PRIMARY RESIDENCE OF THE APPLICANT, PROVIDED THAT,
IN  THE  EVENT ANY PORTION OF SUCH REAL PROPERTY IS NOT USED EXCLUSIVELY
FOR THE APPLICANT'S OR HIS  OR  HER  SPOUSE'S  PRIMARY  RESIDENCE,  SUCH
PORTION SHALL NOT BE SUBJECT TO THE EXEMPTION GRANTED BY THIS SECTION.
  4.  AN  EXEMPTION  SHALL BE GRANTED PURSUANT TO THIS SECTION ONLY UPON
APPLICATION BY THE OWNER OF THE PROPERTY ON A FORM AND IN SUCH A  MANNER
AS  SHALL BE PRESCRIBED BY THE COMMISSIONER. THE APPLICANT SHALL FURNISH
SUCH INFORMATION AS THE COMMISSIONER SHALL REQUIRE.
  S 2. This act shall take effect immediately and shall  apply  to  real
property having a taxable status date on or after such effective date.

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