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

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs Committee


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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

Bill Amendments

co-Sponsors

2013-S2181 - Details

See Assembly Version of this Bill:
A566
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 Other Legislative Sessions:
2009-2010: S2742
2011-2012: S1750, A5455
2015-2016: S4527, A6520
2017-2018: S2407, A9025
2019-2020: S2930, A5344
2021-2022: S1378, A5766
2023-2024: S5442, A7796

2013-S2181 - 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.

2013-S2181 - Sponsor Memo

2013-S2181 - Bill Text download pdf

                            
                    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

              

co-Sponsors

2013-S2181A (ACTIVE) - Details

See Assembly Version of this Bill:
A566
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 Other Legislative Sessions:
2009-2010: S2742
2011-2012: S1750, A5455
2015-2016: S4527, A6520
2017-2018: S2407, A9025
2019-2020: S2930, A5344
2021-2022: S1378, A5766
2023-2024: S5442, A7796

2013-S2181A (ACTIVE) - 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.

2013-S2181A (ACTIVE) - Sponsor Memo

2013-S2181A (ACTIVE) - Bill 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

              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.