senate Bill S3410

2013-2014 Legislative Session

Provides an exemption against real property school taxes for veterans with service connected disabilities

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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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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to veterans, homeland security and military affairs
Feb 01, 2013 referred to veterans, homeland security and military affairs

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S3410 - Bill Details

See Assembly Version of this Bill:
A7036
Current Committee:
Senate Veterans, Homeland Security And Military Affairs
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§458 & 458-a, add §458-c, RPT L
Versions Introduced in 2011-2012 Legislative Session:
S5020

S3410 - Bill Texts

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Provides an exemption against real property school taxes for veterans with service connected disabilities.

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BILL NUMBER:S3410

TITLE OF BILL: An act to amend the real property tax law, in relation
to providing an exemption against real property school taxes for veter-
ans with service connected disabilities

PURPOSE: To both acknowledge and reward veterans who are disabled by
injury or illness sustained during active military service.

SUMMARY OF PROVISIONS:

Section 1-3: Amends and adds a new section (458-c) to the Real Property
tax law, to allow for veterans with service connected disabilities to
apply and be eligible for, in addition to other exemptions, an exemption
against real property taxes for local school purposes. Also computes the
amount of such exemption.

Section 4: Effective date of bill.

JUSTIFICATION: Veterans who are disabled by an injury or illness
incurred or aggravated during active military service are considered to
be service-connected. As a result of their service to our country, and
for protecting our freedoms, this bill seeks to allow for veterans with
service-connected disabilities to apply for an exemption against real
property taxes for local school purposes. As costs of living expenses
rise, there should be another incentive for veterans with service
connected disabilities to save money and live in comfort. Many of these
veterans are suffering life-long illnesses and injuries as result of
defending our country.

LEGISLATIVE HISTORY: 2011-2012: S.5020 Referred to Committee on Veter-
ans, Homeland Security & Military Affairs

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: Shall take effect immediately.

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

                                  3410

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 1, 2013
                               ___________

Introduced  by  Sen. ADDABBO -- 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  providing  an
  exemption against real property school taxes for veterans with service
  connected disabilities

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

  Section 1. Paragraph 3 of subdivision 1 of section  458  of  the  real
property  tax  law,  as  amended  by chapter 733 of the laws of 1959, is
amended to read as follows:
  (3) If the assessors are satisfied that the applicant is  entitled  to
any  exemption, they shall make appropriate entries upon the assessment-
roll opposite the description of such property and  subtract  the  total
amount  of such exemption from the total amount assessed pursuant to the
provisions of paragraph one of this subdivision. Such entries  shall  be
made  and  continued in each assessment of the property so long as it is
exempt from taxation for any purpose. Such real property, to the  extent
of  the  exemption entered by the assessors, shall be exempt from state,
county and general  municipal  taxation,  but,  EXCEPT  AS  PROVIDED  IN
SECTION FOUR HUNDRED FIFTY-EIGHT-C OF THIS ARTICLE, shall be taxable for
local school purposes. The provisions herein, relating to the assessment
and  exemption of property purchased with eligible funds apply and shall
be enforced in each municipal corporation authorized to levy taxes.
  S 2. Subparagraph (i) of paragraph (d) of  subdivision  2  of  section
458-a  of the real property tax law, as added by chapter 525 of the laws
of 1984, is amended to read as follows:
  (i) The exemption from taxation provided by this subdivision shall  be
applicable  to  county,  city, town and village taxation, but, EXCEPT AS
PROVIDED IN SECTION FOUR HUNDRED FIFTY-EIGHT-C OF  THIS  ARTICLE,  shall
not be applicable to taxes levied for school purposes.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08332-01-3

S. 3410                             2

  S  3.  The  real  property  tax law is amended by adding a new section
458-c to read as follows:
  S  458-C.  VETERANS  WITH  SERVICE CONNECTED DISABILITIES. ANY VETERAN
WITH A SERVICE CONNECTED DISABILITY WHO IS OTHERWISE  ELIGIBLE  FOR  THE
REAL   PROPERTY   TAX  EXEMPTION  SET  FORTH  IN  SECTION  FOUR  HUNDRED
FIFTY-EIGHT OR FOUR HUNDRED FIFTY-EIGHT-A  OF  THIS  ARTICLE  SHALL,  IN
ADDITION  TO  SUCH  EXEMPTION, BE ELIGIBLE FOR AN EXEMPTION AGAINST REAL
PROPERTY TAXES FOR LOCAL SCHOOL PURPOSES. APPLICATION FOR SUCH EXEMPTION
SHALL BE MADE IN A MANNER AND FORM TO BE DETERMINED AND REQUIRED BY  THE
COMMISSIONER.  THE AMOUNT OF SUCH EXEMPTION SHALL BE COMPUTED IN ACCORD-
ANCE WITH THE FOLLOWING SCHEDULE:

VETERAN'S DISABILITY RATING           PERCENTAGE OF EXEMPTION
TEN PERCENT                           FIVE PERCENT
TWENTY PERCENT                        TEN PERCENT
THIRTY PERCENT                        FIFTEEN PERCENT
FORTY PERCENT                         TWENTY PERCENT
FIFTY PERCENT                         TWENTY-FIVE PERCENT
SIXTY PERCENT                         THIRTY PERCENT
SEVENTY PERCENT                       THIRTY-FIVE PERCENT
EIGHTY PERCENT                        FORTY PERCENT
NINETY PERCENT                        FORTY-FIVE PERCENT
ONE HUNDRED PERCENT                   FIFTY PERCENT
  S 4. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on the basis of taxable status dates occurring on or
after such date.

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