senate Bill S553B

2013-2014 Legislative Session

Permits municipalities the local option of providing a tax exemption to certain National Guard members and reservists

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Sponsored By

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 local government
returned to senate
died in assembly
Jun 03, 2013 referred to real property taxation
delivered to assembly
passed senate
May 23, 2013 amended on third reading 553b
May 21, 2013 amended on third reading 553a
May 20, 2013 advanced to third reading
May 08, 2013 2nd report cal.
May 07, 2013 1st report cal.583
Jan 09, 2013 referred to local government

Votes

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Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

S553 - Bill Details

See Assembly Version of this Bill:
A2174A
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L

S553 - Bill Texts

view summary

Permits municipalities the local option of providing a tax exemption to certain National Guard members and reservists.

view sponsor memo
BILL NUMBER:S553

TITLE OF BILL:
An act to amend the real property tax law, in relation to permitting
municipalities the local option of providing a tax exemption to
certain National Guard members and reservists

PURPOSE:
To provide a tax exemption for U.S. Military reservists and members of
the National Guard after 20 years of favorable service.

SUMMARY OF PROVISIONS:
Section 1 - Amends the real property tax law by adding a new section
458-c.

Section 2 - Establishes the effective date

JUSTIFICATION:
Currently military veterans are permitted certain tax exemptions
depending upon the locality in which they live. However, reservists
and National Guard members are not eligible for those exemptions.
This bill would grant localities the option of offering a 5% reduction
to reservists and National Guard members who have served our country
for a period of not less than 20 years and are not eligible for any
other military property tax exemption.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
None to the State.

EFFECTIVE DATE:
Immediately.

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

                                   553

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  DeFRANCISCO -- read twice and ordered printed, and
  when printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law,  in  relation  to  permitting
  municipalities  the  local  option  of  providing  a  tax exemption to
  certain National Guard members and reservists

  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. EXEMPTION  FOR  PROPERTY  OWNED  BY  CERTAIN  NATIONAL  GUARD
MEMBERS AND RESERVISTS. 1. AS USED IN THIS SECTION:
  (A)  "QUALIFIED  OWNER"  MEANS  AN  ACTIVE  OR  RETIRED  MEMBER OF THE
NATIONAL GUARD OR RESERVES WHO  HAS  RECEIVED  A  TWENTY-YEAR  FAVORABLE
SERVICE LETTER FROM THE UNITED STATES DEPARTMENT OF DEFENSE. WHERE PROP-
ERTY  IS  OWNED BY MORE THAN ONE QUALIFIED OWNER, THE EXEMPTION TO WHICH
EACH IS ENTITLED MAY BE COMBINED.
  (B) "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  QUALIFIED
OWNER,  UNLESS  THE  QUALIFIED  OWNER IS ABSENT FROM THE PROPERTY DUE TO
MEDICAL REASONS OR INSTITUTIONALIZATION.
  2. THE GOVERNING BODY OF ANY MUNICIPALITY, ACTING  THROUGH  ITS  LOCAL
LEGISLATIVE  BODY  OR  OTHER  GOVERNING AGENCY, IS HEREBY AUTHORIZED AND
EMPOWERED TO ADOPT AND AMEND LOCAL LAWS  OR  ORDINANCES  PROVIDING  THAT
QUALIFYING  REAL  PROPERTY MAY BE EXEMPT FROM REAL PROPERTY TAXES, IN AN
AMOUNT EQUAL TO FIVE PERCENT OF THE ASSESSED  VALUE  OF  SUCH  PROPERTY.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03542-01-3

S. 553                              2

SUCH  EXEMPTION SHALL NOT BE IN ADDITION TO ANY OTHER MILITARY EXEMPTION
OR ABATEMENT OF TAXES AUTHORIZED BY LAW.
  3.  SUCH  EXEMPTION FROM TAXATION SHALL BE GRANTED UPON AN APPLICATION
WHICH SHALL INCLUDE A STATEMENT THAT A QUALIFIED OWNER  RESIDES  AT  THE
PROPERTY.   APPLICATION SHALL BE MADE ANNUALLY UPON A FORM TO BE PROMUL-
GATED BY THE COMMISSIONER AND SHALL INCLUDE  A  COPY  OF  THE  QUALIFIED
OWNER'S  TWENTY-YEAR  FAVORABLE  SERVICE  LETTER  FROM THE UNITED STATES
DEPARTMENT OF DEFENSE. THE APPLICATION AND TWENTY-YEAR FAVORABLE SERVICE
LETTER SHALL BE FILED BY THE QUALIFIED OWNER TO  THE  ASSESSOR  OF  SUCH
MUNICIPALITY  WHICH  HAS THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR
BEFORE THE APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY. IF  THE
ASSESSOR  IS  SATISFIED  THAT THE PROPERTY IS QUALIFIED FOR AN EXEMPTION
PURSUANT TO THIS SECTION, THEN SUCH RESIDENTIAL  IMPROVEMENTS  SHALL  BE
EXEMPT FROM TAXATION AS PROVIDED IN SUBDIVISION TWO OF THIS SECTION.
  S 2. This act shall take effect immediately.

S553A - Bill Details

See Assembly Version of this Bill:
A2174A
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L

S553A - Bill Texts

view summary

Permits municipalities the local option of providing a tax exemption to certain National Guard members and reservists.

view sponsor memo
BILL NUMBER:S553A

TITLE OF BILL: An act to amend the real property tax law, in relation
to permitting municipalities the local option of providing a tax
exemption to certain National Guard members and reservists

PURPOSE: To provide a tax exemption for U.S. Military reservists and
members of the National Guard after 20 years of favorable service.

SUMMARY OF PROVISIONS:

Section 1 - Amends the real property tax law by adding a new section
458-c.

Section 2 - Establishes the effective date

JUSTIFICATION: Currently military veterans are permitted certain tax
exemptions depending upon the locality in which they live. However,
reservists and National Guard members are not eligible for those
exemptions. This bill would grant localities the option of offering a
5-Ö6 reduction to reservists and National Guard members who have
served our country for a period of not less than 20 years and are not
eligible for any other military property tax exemption.

LEGISLATIVE HISTORY: New Bill.

FISCAL IMPLICATIONS: None to the State.

EFFECTIVE DATE: Immediately.

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

                                 553--A
    Cal. No. 583

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  DeFRANCISCO -- read twice and ordered printed, and
  when printed to be committed to the Committee on Local  Government  --
  reported  favorably  from  said committee, ordered to first and second
  report, ordered to a third reading,  amended  and  ordered  reprinted,
  retaining its place in the order of third reading

AN  ACT  to  amend  the real property tax law, in relation to permitting
  municipalities the local  option  of  providing  a  tax  exemption  to
  certain National Guard members and reservists

  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.  EXEMPTION  FOR  PROPERTY  OWNED  BY  CERTAIN NATIONAL GUARD
MEMBERS AND RESERVISTS. 1. AS USED IN THIS SECTION:
  (A) "QUALIFIED OWNER"  MEANS  AN  ACTIVE  OR  RETIRED  MEMBER  OF  THE
NATIONAL  GUARD  OR  RESERVES  WHO  HAS RECEIVED A TWENTY-YEAR FAVORABLE
SERVICE LETTER FROM THE UNITED STATES DEPARTMENT OF DEFENSE. WHERE PROP-
ERTY IS OWNED BY MORE THAN ONE QUALIFIED OWNER, THE EXEMPTION  TO  WHICH
EACH IS ENTITLED MAY BE COMBINED.
  (B)  "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 QUALIFIED
OWNER, UNLESS THE QUALIFIED OWNER IS ABSENT FROM  THE  PROPERTY  DUE  TO
MEDICAL REASONS OR INSTITUTIONALIZATION.
  (C) "MUNICIPALITY" MEANS A COUNTY, TOWN, CITY OR VILLAGE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03542-02-3

S. 553--A                           2

  2.  THE GOVERNING BODY OF ANY MUNICIPALITY, EXCEPT A MUNICIPALITY WITH
A POPULATION OF ONE MILLION OR MORE, ACTING THROUGH ITS  LOCAL  LEGISLA-
TIVE  BODY OR OTHER GOVERNING AGENCY, IS HEREBY AUTHORIZED AND EMPOWERED
TO ADOPT AND AMEND LOCAL LAWS OR ORDINANCES  PROVIDING  THAT  QUALIFYING
REAL PROPERTY MAY BE EXEMPT FROM REAL PROPERTY TAXES, IN AN AMOUNT EQUAL
TO  FIVE PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY.  SUCH EXEMPTION
SHALL NOT BE IN ADDITION TO ANY OTHER MILITARY EXEMPTION OR ABATEMENT OF
TAXES AUTHORIZED BY LAW.
  3. SUCH EXEMPTION FROM TAXATION SHALL BE GRANTED UPON  AN  APPLICATION
WHICH  SHALL  INCLUDE  A STATEMENT THAT A QUALIFIED OWNER RESIDES AT THE
PROPERTY.  APPLICATION SHALL BE MADE ANNUALLY UPON A FORM TO BE  PROMUL-
GATED  BY  THE  COMMISSIONER  AND  SHALL INCLUDE A COPY OF THE QUALIFIED
OWNER'S TWENTY-YEAR FAVORABLE SERVICE  LETTER  FROM  THE  UNITED  STATES
DEPARTMENT OF DEFENSE. THE APPLICATION AND TWENTY-YEAR FAVORABLE SERVICE
LETTER  SHALL  BE  FILED  BY THE QUALIFIED OWNER TO THE ASSESSOR OF SUCH
MUNICIPALITY WHICH HAS THE POWER TO ASSESS PROPERTY FOR TAXATION  ON  OR
BEFORE  THE APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY. IF THE
ASSESSOR IS SATISFIED THAT THE PROPERTY IS QUALIFIED  FOR  AN  EXEMPTION
PURSUANT  TO  THIS  SECTION, THEN SUCH RESIDENTIAL IMPROVEMENTS SHALL BE
EXEMPT FROM TAXATION AS PROVIDED IN SUBDIVISION TWO OF THIS SECTION.
  S 2. This act shall take effect immediately.

Co-Sponsors

S553B (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A2174A
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L

S553B (ACTIVE) - Bill Texts

view summary

Permits municipalities the local option of providing a tax exemption to certain National Guard members and reservists.

view sponsor memo
BILL NUMBER:S553B

TITLE OF BILL: An act to amend the real property tax law, in relation
to permitting municipalities the local option of providing a tax
exemption to certain National Guard members and reservists

PURPOSE: To provide a tax exemption for U.S. Military reservists and
members of the National Guard after 20 years of favorable service.

SUMMARY OF PROVISIONS:

Section 1 - Amends the real property tax law by adding a new section
458-C.

Section 2 - Establishes the effective date

JUSTIFICATION: Currently military veterans are permitted certain tax
exemptions depending upon the locality in which they live. However,
reservists and National Guard members are not eligible for those
exemptions. This bill would grant localities the option of offering a
5% reduction to reservists and National Guard members who have served
our country for a period of not less than 20 years and are not
eligible for any other military property tax exemption.

LEGISLATIVE HISTORY: New Bill

FISCAL IMPLICATIONS: None to the State

EFFECTIVE DATE: Immediately

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

                                 553--B
    Cal. No. 583

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  DeFRANCISCO -- read twice and ordered printed, and
  when printed to be committed to the Committee on Local  Government  --
  reported  favorably  from  said committee, ordered to first and second
  report, ordered to a third reading,  amended  and  ordered  reprinted,
  retaining its place in the order of third reading -- again amended and
  ordered reprinted, retaining its place in the order of third reading

AN  ACT  to  amend  the real property tax law, in relation to permitting
  municipalities the local  option  of  providing  a  tax  exemption  to
  certain National Guard members and reservists

  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.  EXEMPTION  FOR  PROPERTY  OWNED  BY  CERTAIN NATIONAL GUARD
MEMBERS AND RESERVISTS. 1. AS USED IN THIS SECTION:
  (A) "QUALIFIED OWNER"  MEANS  AN  ACTIVE  OR  RETIRED  MEMBER  OF  THE
NATIONAL  GUARD  OR  RESERVES  WHO  HAS RECEIVED A TWENTY-YEAR FAVORABLE
SERVICE LETTER FROM THE UNITED STATES DEPARTMENT OF DEFENSE. WHERE PROP-
ERTY IS OWNED BY MORE THAN ONE QUALIFIED OWNER, THE EXEMPTION  TO  WHICH
EACH IS ENTITLED MAY BE COMBINED.
  (B)  "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 QUALIFIED
OWNER, UNLESS THE QUALIFIED OWNER IS ABSENT FROM  THE  PROPERTY  DUE  TO
MEDICAL REASONS OR INSTITUTIONALIZATION.
  (C) "MUNICIPALITY" MEANS A COUNTY, TOWN, CITY OR VILLAGE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03542-04-3

S. 553--B                           2

  2.  THE  GOVERNING  BODY  OF ANY MUNICIPALITY ACTING THROUGH ITS LOCAL
LEGISLATIVE BODY OR OTHER GOVERNING AGENCY,  IS  HEREBY  AUTHORIZED  AND
EMPOWERED  TO  ADOPT  AND  AMEND LOCAL LAWS OR ORDINANCES PROVIDING THAT
QUALIFYING REAL PROPERTY MAY BE EXEMPT FROM REAL PROPERTY TAXES,  IN  AN
AMOUNT  EQUAL  TO  FIVE  PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY.
SUCH EXEMPTION SHALL NOT BE IN ADDITION TO ANY OTHER MILITARY  EXEMPTION
OR ABATEMENT OF TAXES AUTHORIZED BY LAW.
  3.  SUCH  EXEMPTION FROM TAXATION SHALL BE GRANTED UPON AN APPLICATION
WHICH SHALL INCLUDE A STATEMENT THAT A QUALIFIED OWNER  RESIDES  AT  THE
PROPERTY.   APPLICATION SHALL BE MADE ANNUALLY UPON A FORM TO BE PROMUL-
GATED BY THE COMMISSIONER AND SHALL INCLUDE  A  COPY  OF  THE  QUALIFIED
OWNER'S  TWENTY-YEAR  FAVORABLE  SERVICE  LETTER  FROM THE UNITED STATES
DEPARTMENT OF DEFENSE. THE APPLICATION AND TWENTY-YEAR FAVORABLE SERVICE
LETTER SHALL BE FILED BY THE QUALIFIED OWNER TO  THE  ASSESSOR  OF  SUCH
MUNICIPALITY  WHICH  HAS THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR
BEFORE THE APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY. IF  THE
ASSESSOR  IS  SATISFIED  THAT THE PROPERTY IS QUALIFIED FOR AN EXEMPTION
PURSUANT TO THIS SECTION, THEN SUCH RESIDENTIAL  IMPROVEMENTS  SHALL  BE
EXEMPT FROM TAXATION AS PROVIDED IN SUBDIVISION TWO OF THIS SECTION.
  S 2. This act shall take effect immediately.

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