senate Bill S3931

2013-2014 Legislative Session

Relates to the alternative veterans property tax exemption

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Archive: Last Bill Status - Passed Senate


  • 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
Jun 02, 2014 referred to veterans' affairs
delivered to assembly
passed senate
May 12, 2014 advanced to third reading
May 07, 2014 2nd report cal.
May 06, 2014 1st report cal.590
Jan 08, 2014 referred to veterans, homeland security and military affairs
returned to senate
died in assembly
Jun 17, 2013 referred to veterans' affairs
delivered to assembly
passed senate
Apr 22, 2013 advanced to third reading
Apr 17, 2013 2nd report cal.
Apr 16, 2013 1st report cal.352
Feb 27, 2013 referred to veterans, homeland security and military affairs

Votes

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May 6, 2014 - Veterans, Homeland Security and Military Affairs committee Vote

S3931
12
0
committee
12
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Veterans, Homeland Security and Military Affairs committee vote details

Veterans, Homeland Security and Military Affairs Committee Vote: May 6, 2014

aye wr (1)

Apr 16, 2013 - Veterans, Homeland Security and Military Affairs committee Vote

S3931
12
0
committee
12
Aye
0
Nay
0
Aye with Reservations
1
Absent
0
Excused
0
Abstained
show Veterans, Homeland Security and Military Affairs committee vote details

Veterans, Homeland Security and Military Affairs Committee Vote: Apr 16, 2013

absent (1)

Co-Sponsors

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S3931 - Bill Details

See Assembly Version of this Bill:
A7704
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง458-a, RPT L
Versions Introduced in 2011-2012 Legislative Session:
S4387

S3931 - Bill Texts

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Relates to the alternative veterans property tax exemption and authorizes active members of the military to apply for such exemption.

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BILL NUMBER:S3931

TITLE OF BILL: An act to amend the real property tax law, in relation
to the alternative veterans property tax exemption

PURPOSE OR GENERAL IDEA OF BILL:

This bill extends the alternative veterans' exception to active
members of the military.

SUMMARY OF PROVISIONS:

Section One amends subdivision 1 of section 458-a of the real property
tax law by adding a new paragraph, defining "active military service
of the United States".

Section Two adds any person engaged in "active military service of the
United States" to the list of individuals in section 458-a of the real
property tax law receiving a real property tax exemption.

Section Three is the effective date.

JUSTIFICATION:

The alternative veterans' exemption provides certain veterans with a
150 property tax exemption. An additional 10% exemption is allowed
when the veteran served in a combat zone and disabled veterans are
entitled to an additional exemption equal to one-half of their
service-connected disability ratings. These exemptions apply to
general municipal taxes and are limited to the veterans' primary
residence. The exemption is currently limited to veterans who have
served in active duty during specified times of war, as well as
veterans who have received certain medals when their service falls
outside of the specified timelines. Currently, veterans must wait to
file an application for this exemption until after they have completed
their service. This legislation allows members currently serving on
active duty to file for the alternative veterans' exemption at the
taxable status date without having to wait until their service in
uniform has been completed. Active members of the military should be
entitled to receive the exemption while they serve our country,
instead of requiring that they wait until their service terminates.
This legislation remedies this by allowing them this exemption during
their time of service.

LEGISLATIVE HISTORY:

S.4387 (of 2011).

FISCAL IMPLICATIONS:

None to State.

EFFECTIVE DATE:

This act shall take effect on the first of January next succeeding the
date upon which it shall have become a law and shall apply to


assessment rolls prepared on the basis of taxable status dates
occurring on or after such effective date.

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

                                  3931

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 27, 2013
                               ___________

Introduced  by  Sens. ZELDIN, CARLUCCI, SEWARD -- read twice and ordered
  printed, and when printed to be committed to the Committee  on  Veter-
  ans, Homeland Security and Military Affairs

AN  ACT  to amend the real property tax law, in relation to the alterna-
  tive veterans property tax exemption

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

  Section  1.    Subdivision 1 of section 458-a of the real property tax
law is amended by adding a new paragraph (h) to read as follows:
  (H) "ACTIVE MILITARY SERVICE OF THE UNITED STATES" AND "IN  THE  ARMED
FORCES OF THE UNITED STATES" SHALL MEAN FULL-TIME DUTY IN THE ARMY, NAVY
(INCLUDING MARINE CORPS), AIR FORCE OR COAST GUARD OF THE UNITED STATES.
  S  2.  Paragraphs (c) and (d) of subdivision 1, paragraphs (b) and (c)
of subdivision 2, subdivision 3, paragraph  (a)  of  subdivision  6  and
subdivision  8  of section 458-a of the real property tax law, paragraph
(c) of subdivision 1 and paragraph (c) of subdivision 2  as  amended  by
chapter  100  of  the  laws  of  1988, paragraph (d) of subdivision 1 as
amended by chapter 899 of the laws of 1985, paragraph (b) of subdivision
2 as amended by chapter 473 of  the  laws  of  2004,  subdivision  3  as
amended  by  chapter  646  of the laws of 2004 and as further amended by
section 1 of part W of chapter 56 of the laws of 2010, paragraph (a)  of
subdivision  6  as added by chapter 171 of the laws of 1997 and subdivi-
sion 8 as amended by chapter 503 of the laws of  2008,  are  amended  to
read as follows:
  (c)  "Qualified  owner"  means  a  veteran, A PERSON ENGAGED IN ACTIVE
MILITARY SERVICE OF THE UNITED STATES, the  spouse  of  a  veteran,  THE
SPOUSE  OF  A  PERSON  ENGAGED  IN ACTIVE MILITARY SERVICE OF THE UNITED
STATES or the unremarried surviving spouse of a veteran. Where  property
is  owned  by more than one qualified owner, the exemption to which each
is entitled may be combined. Where a veteran  OR  A  PERSON  ENGAGED  IN
ACTIVE  MILITARY  SERVICE  OF  THE UNITED STATES is also the unremarried

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06529-02-3

S. 3931                             2

surviving spouse  of  a  veteran,  such  person  may  also  receive  any
exemption to which the deceased spouse was entitled.
  (d)  "Qualifying  residential real property" means property owned by a
qualified owner which is  used  exclusively  for  residential  purposes;
provided  however, that in the event any portion of such property is not
so used exclusively for residential  purposes  but  is  used  for  other
purposes,  such  portion  shall be subject to taxation and the remaining
portion only shall  be  entitled  to  the  exemption  provided  by  this
section.  Such  property must be the primary residence of the veteran, A
PERSON ENGAGED IN ACTIVE MILITARY SERVICE OF THE UNITED STATES or  unre-
married  surviving  spouse  of the veteran, unless the veteran, A PERSON
ENGAGED IN ACTIVE MILITARY SERVICE OF THE UNITED STATES  or  unremarried
surviving  spouse  is absent from the property due to medical reasons or
institutionalization. In the event the veteran OR A  PERSON  ENGAGED  IN
ACTIVE  MILITARY SERVICE OF THE UNITED STATES dies and there is no unre-
married surviving spouse, "qualifying residential real  property"  shall
mean  the  primary  residence owned by a qualified owner prior to death,
provided that the title to the property becomes vested in the  dependent
father  or  mother or dependent child or children under twenty-one years
of age of a veteran by virtue of devise by or descent from the  deceased
qualified  owner, provided that the property is the primary residence of
one or all of the devisees.
  (b) In addition to the exemption provided by  paragraph  (a)  of  this
subdivision,  where (I) the veteran served in a combat theatre or combat
zone of operations, as documented  by  the  award  of  a  United  States
campaign  ribbon  or  service  medal,  or the armed forces expeditionary
medal, navy expeditionary medal, marine corps  expeditionary  medal,  or
global  war on terrorism expeditionary medal, OR (II) THE PERSON ENGAGED
IN THE ACTIVE MILITARY SERVICE OF THE UNITED STATES CURRENTLY SERVES  IN
A  COMBAT  THEATRE  OR COMBAT ZONE OF OPERATIONS, qualifying residential
real property also shall be exempt from taxation to the  extent  of  ten
percent  of the assessed value of such property; provided, however, that
such exemption shall not exceed eight thousand dollars or the product of
eight thousand dollars multiplied by the latest state equalization  rate
for  the assessing unit, or in the case of a special assessing unit, the
class ratio, whichever is less.
  (c) In addition to the exemptions provided by paragraphs (a)  and  (b)
of this subdivision, where the veteran OR PERSON ENGAGED IN ACTIVE MILI-
TARY  SERVICE  OF  THE UNITED STATES received a compensation rating from
the United States veteran's administration or  from  the  United  States
department  of defense because of a service connected disability, quali-
fying residential real property shall be exempt  from  taxation  to  the
extent  of the product of the assessed value of such property multiplied
by fifty percent of the veteran's  OR  INDIVIDUAL'S  ENGAGED  IN  ACTIVE
MILITARY  SERVICE  OF  THE  UNITED  STATES  disability rating; provided,
however, that such exemption shall not exceed forty thousand dollars  or
the  product  of  forty  thousand dollars multiplied by the latest state
equalization rate for the assessing unit, or in the case  of  a  special
assessing  unit, the latest class ratio, whichever is less. For purposes
of this paragraph, where a person who served  in  the  active  military,
naval or air service during a period of war died in service of a service
connected  disability, such person shall be deemed to have been assigned
a compensation rating of one hundred percent.
  3. Application for exemption must be made by the owner, or all of  the
owners,  of  the  property on a form prescribed by the commissioner. The
owner or owners shall file the completed form in the  assessor's  office

S. 3931                             3

on  or  before  the appropriate taxable status date. The exemption shall
continue in full force and effect for  all  appropriate  subsequent  tax
years  and  the owner or owners of the property shall not be required to
refile  each year, PROVIDED, HOWEVER, THAT INDIVIDUALS ENGAGED IN ACTIVE
MILITARY SERVICE OF THE UNITED STATES SHALL BE REQUIRED TO  REFILE  SUCH
MEMBER'S  STATEMENT  OF  SERVICE  OR A COPY OF SUCH MEMBER'S ACTIVE DUTY
ORDERS ANNUALLY.  Applicants shall be required to refile  on  or  before
the  appropriate  taxable  status  date  if the percentage of disability
percentage increases or decreases or may refile if  other  changes  have
occurred which affect qualification for an increased or decreased amount
of exemption. Any applicant convicted of making any willful false state-
ment  in  the  application  for  such  exemption shall be subject to the
penalties prescribed in the penal law.
  (a) For the purposes of this section, title to that  portion  of  real
property  owned  by  a  cooperative  apartment  corporation  in  which a
tenant-stockholder of such corporation resides and which is  represented
by his OR HER share or shares of stock in such corporation as determined
by its or their proportional relationship to the total outstanding stock
of  the  corporation,  including that owned by the corporation, shall be
deemed to be vested in such tenant-stockholder.
  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, A PERSON ENGAGED
IN  ACTIVE  MILITARY  SERVICE  OF  THE  UNITED STATES, the spouse of the
veteran, THE SPOUSE OF A PERSON ENGAGED IN ACTIVE  MILITARY  SERVICE  OF
THE  UNITED  STATES 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,
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, A PERSON ENGAGED IN ACTIVE MILITARY SERVICE OF THE
UNITED STATES, the spouse of the veteran, THE SPOUSE OF A PERSON ENGAGED
IN ACTIVE MILITARY SERVICE OF THE UNITED STATES 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 require-
ment that any such veteran, A PERSON ENGAGED IN ACTIVE MILITARY  SERVICE
OF  THE  UNITED  STATES,  the  spouse of the veteran, SPOUSE OF A PERSON
ENGAGED IN ACTIVE MILITARY SERVICE OF THE UNITED STATES  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,
A PERSON ENGAGED IN ACTIVE MILITARY SERVICE OF THE  UNITED  STATES,  the
spouse  of  the  veteran,  SPOUSE OF A PERSON ENGAGED IN ACTIVE MILITARY
SERVICE OF THE UNITED STATES or unremarried surviving spouse  wishes  to
receive the exemption in future fiscal years.
  S  3. This act shall take effect on the first of January next succeed-
ing the date upon which it shall have become a law and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such effective date.

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