senate Bill S6429

2013-2014 Legislative Session

Authorizes a real property tax exemption for certain persons with active military service of the United States and active duty reservists

download bill text pdf

Sponsored By

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

view actions (6)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 02, 2014 referred to real property taxation
delivered to assembly
passed senate
May 29, 2014 ordered to third reading from special report cal.1010
May 28, 2014 special report cal.1010
Jan 23, 2014 referred to veterans, homeland security and military affairs

Votes

view votes

May 28, 2014 - Veterans, Homeland Security and Military Affairs committee Vote

S6429
10
0
committee
10
Aye
0
Nay
3
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 28, 2014

aye wr (3)

Co-Sponsors

S6429 - Details

See Assembly Version of this Bill:
A8134
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง458-c, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: A8058
2009-2010: A4030

S6429 - Summary

Authorizes a real property tax exemption for certain persons with active military service of the United States and active duty reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such persons with active military service of the United States and active duty reservists to be his or her primary residence and such person with active military service and such active duty reservist must have retained his or her active duty status for at least 90 consecutive days to claim such tax exemption.

S6429 - Sponsor Memo

S6429 - Bill Text download pdf

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

                                  6429

                            I N  S E N A T E

                            January 23, 2014
                               ___________

Introduced  by Sen. GALLIVAN -- 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 tax exemptions
  for persons with active military service  of  the  United  States  and
  eligible 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 CERTAIN PERSONS WITH ACTIVE MILITARY SERVICE OF
THE  UNITED  STATES  AND  CERTAIN  RESERVISTS.  1.  FOR PURPOSES OF THIS
SECTION, "ELIGIBLE RESERVIST" MEANS A MEMBER OF A RESERVE  COMPONENT  OF
THE  ARMED  FORCES  OF  THE  UNITED STATES ORDERED TO ACTIVE DUTY BY THE
PRESIDENT OF THE UNITED STATES.
  2. REAL PROPERTY OWNED BY AN  ELIGIBLE  PERSON  WITH  ACTIVE  MILITARY
SERVICE, SUCH PERSON'S SPOUSE, AN ELIGIBLE RESERVIST OR SUCH RESERVIST'S
SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE,
TOWN,  PART  TOWN,  SPECIAL  DISTRICT  OR  COUNTY PURPOSES, EXCLUSIVE OF
SPECIAL ASSESSMENTS,  PROVIDED  THAT  THE  GOVERNING  BODY  OF  A  CITY,
VILLAGE,  TOWN  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
  3. SUCH EXEMPTION SHALL NOT BE GRANTED  TO  AN  ELIGIBLE  PERSON  WITH
ACTIVE  MILITARY SERVICE, SUCH PERSON'S SPOUSE, AN ELIGIBLE RESERVIST OR
SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS:
  (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
  (B)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
USED  EXCLUSIVELY  FOR  THE  APPLICANT'S RESIDENCE 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; AND
  (C) THE ELIGIBLE PERSON WITH ACTIVE MILITARY SERVICE OR  THE  ELIGIBLE
RESERVIST  RETAINED  HIS  OR  HER ACTIVE DUTY STATUS FOR AT LEAST NINETY

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

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