|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jun 02, 2014||referred to real property taxation|
delivered to assembly
|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|
senate Bill S6429
Archive: Last Bill Status - Passed Senate
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S6429 - Details
- See Assembly Version of this Bill:
- Law Section:
- Real Property Tax Law
- Laws Affected:
- Add §458-c, RPT L
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
BILL NUMBER:S6429 TITLE OF BILL: 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 PURPOSE: This legislation would allow the governing body of a city, village, town or county to adopt a local law that would exempt property owned by a person called to active duty, including reservists called to active duty, from real property taxes. SUMMARY OF PROVISIONS: The real property tax law is amended by adding a new section 458-c. JUSTIFICATION: This legislation provides a benefit to those who are called to active duty by the President of the United States. Military personnel who are serving our country are sacrificing so much in order to protect the citizens of the United States. This legislation would allow the communities in which they live to express their gratitude to the military personnel by providing an exemption
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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