senate Bill S553B

2013-2014 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee


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

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Actions

view actions (12)
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

S553 - Details

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

S553 - Summary

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

S553 - Sponsor Memo

S553 - Bill Text download pdf

                    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.

S553A - Details

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

S553A - Summary

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

S553A - Sponsor Memo

S553A - Bill 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.

Co-Sponsors

S553B (ACTIVE) - Details

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

S553B (ACTIVE) - Summary

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

S553B (ACTIVE) - Sponsor Memo

S553B (ACTIVE) - Bill 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

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