senate Bill S6541A

2013-2014 Legislative Session

Makes the primary residence of a permanently totally disabled veteran exempt from property taxes, when the property was given to the veteran by a charitable organization at no cost

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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 12, 2014 referred to veterans' affairs
delivered to assembly
passed senate
Jun 02, 2014 advanced to third reading
May 29, 2014 2nd report cal.
amended 6541a
May 28, 2014 1st report cal.1012
Feb 04, 2014 referred to veterans, homeland security and military affairs

Votes

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

S6541
12
0
committee
12
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
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Committee Vote: May 28, 2014

aye wr (1)

Bill Amendments

Original
A (Active)
Original
A (Active)

S6541 - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L

S6541 - Bill Texts

view summary

Makes the primary residence of a permanently totally disabled veteran exempt from property taxes, when the property was given to the veteran by a charitable organization at no cost.

view sponsor memo
BILL NUMBER:S6541 REVISED 5/15/14

TITLE OF BILL: An act to amend the real property tax law, in relation
to exempting certain residential real property owned by a totally disa-
bled veteran from real property taxes

PURPOSE:S: This will make the primary residence of a permanently totally
disabled veteran exempt from property taxes, when the property was given
to the veteran by a charitable organization at no cost.

SUMMARY OF PROVISIONS:

Section One - amends section 458-c of the real property tax law by
defining "veteran" as a person who served on active duty in the armed
forces of the United States, and was discharged or released therefrom
under honorable conditions. Defining "service connected" with respect to
disability, that such disability was incurred or aggravated in the line
of duty while on active duty in the armed forces of the United States.
Defining "permanently totally disabled" means that the United States
Department of Veteran Affairs or the branch of armed services from which
a veteran was discharged or released has rated the veteran's service
connected disability at one hundred percent or has the rated disability
compensation payable to a veteran at one hundred percent by reason of
being able to secure or follow a substantially gainful employment. The
permanent loss or loss of use of both hands, of both feet, of one hand
and one foot, of the sight of both eyes, or becoming permanently help-
less or bedridden are considered permanent total disabilities. Being
blind in both eyes means having a visual acuity of 5/200 or less, or
concentric contraction of the visual field to five degrees or less.
Losing the use of a hand or foot means that the hand or foot has been
amputated or its use has been lost by reason of ankylosis, progressive
muscular dystrophies or paralysis. Defining "qualified owner" means a
veteran who is permanently totally disabled with a service connected
disability, as certified by the government of the United States. "Quali-
fied residential real property" means real property owned by a qualified
owner, which is the primary residence of such owner and which was
donated to the qualified owned by a charitable organization, at no cost.
Each county, city, town, village and school district shall adopt a local
law or resolution to provide that qualified residential real property
owned by a qualified owner prior to his or her death, or owned by such
qualified owner's dependent mother or father, dependent children under
twenty-one years of age unremarried surviving spouses after the quali-
fied owner's death, shall be exempt from taxation. Application for such
exemption shall be made annually by the owner of the qualified residen-
tial real property on forms prescribed by the department and filed in
the assessor's office on or before the appropriate taxable status date;
provided that proof that a qualified owner is permanently totally disa-
bled need to be submitted only in the year of the exemption is first
sought.

Section Two - this act shall take effect on the first of January next
succeeding the date on which it shall have become law; provided that,

effective immediately, any actions necessary to implement the provisions
of this act on its effective date are authorized and directed to be
completed on or before such date.

JUSTIFICATION: New York's service-connected totally disabled veterans
have sacrificed more for our country than we can ever repay. They have
served to protect our way of life and our freedom. This property tax
break will be available to their families, will help them afford homes,
and stay right here in New York. These men and women have served our
state and nation valiantly and selflessly. We owe our freedom to these
individuals and should provide the tax relief necessary for them to be
successful homeowners. This will make the primary residence of a perma-
nently totally disabled veteran exempt from property taxes, when the
property was given to the veteran by a charitable organization at no
cost.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect on the first of January next
succeeding the date on which it shall have become law; provided that,
effective immediately, any actions necessary to implement the provisions
of this act on its effective date are authorized and directed to be
completed on or before such date.

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

                                  6541

                            I N  S E N A T E

                            February 4, 2014
                               ___________

Introduced  by  Sen.  BALL  --  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  exempting
  certain  residential real property owned by a totally disabled veteran
  from real property taxes

  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 PERMANENTLY TOTALLY DISABLED VETERANS. 1.    AS
USED IN THIS SECTION:
  (A)  "VETERAN"  MEANS  A PERSON WHO SERVED ON ACTIVE DUTY IN THE ARMED
FORCES OF THE UNITED STATES, AND WAS DISCHARGED  OR  RELEASED  THEREFROM
UNDER HONORABLE CONDITIONS.
  (B)  "SERVICE  CONNECTED" MEANS, WITH RESPECT TO DISABILITY, THAT SUCH
DISABILITY WAS INCURRED OR AGGRAVATED IN  THE  LINE  OF  DUTY  WHILE  ON
ACTIVE DUTY IN THE ARMED FORCES OF THE UNITED STATES.
  (C)  "PERMANENTLY  TOTALLY  DISABLED"  MEANS  THAT  THE  UNITED STATES
DEPARTMENT OF VETERANS AFFAIRS OR THE BRANCH OF THE ARMED SERVICES  FROM
WHICH  A  VETERAN  WAS  DISCHARGED  OR  RELEASED HAS RATED THE VETERAN'S
SERVICE CONNECTED DISABILITY AT ONE HUNDRED PERCENT  OR  HAS  RATED  THE
DISABILITY  COMPENSATION  PAYABLE TO A VETERAN AT ONE HUNDRED PERCENT BY
REASON OF BEING ABLE TO SECURE OR FOLLOW A SUBSTANTIALLY GAINFUL EMPLOY-
MENT. THE PERMANENT LOSS OR LOSS OF USE OF BOTH HANDS, OF BOTH FEET,  OF
ONE HAND AND ONE FOOT, OF THE SIGHT OF BOTH EYES, OR BECOMING PERMANENT-
LY  HELPLESS  OR  BEDRIDDEN ARE CONSIDERED PERMANENT TOTAL DISABILITIES.
BEING BLIND IN BOTH EYES MEANS HAVING A VISUAL ACUITY OF 5/200 OR  LESS,
OR  CONCENTRIC  CONTRACTION OF THE VISUAL FIELD TO FIVE DEGREES OR LESS.
LOSING THE USE OF A HAND OR FOOT MEANS THAT THE HAND OR  FOOT  HAS  BEEN
AMPUTATED  OR  ITS USE HAS BEEN LOST BY REASON OF ANKYLOSIS, PROGRESSIVE
MUSCULAR DYSTROPHIES OR PARALYSIS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13333-01-3

S. 6541                             2

  (D) "QUALIFIED OWNER" MEANS A VETERAN WHO IS PERMANENTLY TOTALLY DISA-
BLED WITH A SERVICE CONNECTED DISABILITY, AS CERTIFIED BY THE GOVERNMENT
OF THE UNITED STATES.
  (E) "QUALIFIED RESIDENTIAL REAL PROPERTY" MEANS REAL PROPERTY OWNED BY
A  QUALIFIED  OWNER,  WHICH  IS  THE PRIMARY RESIDENCE OF SUCH OWNER AND
WHICH WAS DONATED TO THE QUALIFIED OWNER BY A  CHARITABLE  ORGANIZATION,
AT NO COST.
  2.  EACH COUNTY, CITY, TOWN, VILLAGE AND SCHOOL DISTRICT SHALL ADOPT A
LOCAL LAW OR RESOLUTION TO PROVIDE THAT QUALIFIED RESIDENTIAL REAL PROP-
ERTY OWNED BY A QUALIFIED OWNER PRIOR TO HIS OR HER DEATH, OR  OWNED  BY
SUCH  QUALIFIED  OWNER'S  DEPENDENT MOTHER OR FATHER, DEPENDENT CHILDREN
UNDER TWENTY-ONE YEARS OF AGE OR UNREMARRIED SURVIVING SPOUSE AFTER  THE
QUALIFIED OWNER'S DEATH, SHALL BE EXEMPT FROM TAXATION.
  3.  APPLICATION FOR SUCH EXEMPTION SHALL BE MADE ANNUALLY BY THE OWNER
OF THE QUALIFIED RESIDENTIAL REAL PROPERTY ON FORMS  PRESCRIBED  BY  THE
DEPARTMENT AND FILED IN THE ASSESSOR'S OFFICE ON OR BEFORE THE APPROPRI-
ATE  TAXABLE  STATUS DATE; PROVIDED THAT PROOF THAT A QUALIFIED OWNER IS
PERMANENTLY TOTALLY DISABLED NEED BE SUBMITTED  ONLY  IN  THE  YEAR  THE
EXEMPTION IS FIRST SOUGHT.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law; provided that,  effec-
tive  immediately,  any actions necessary to implement the provisions of
this act on its  effective  date  are  authorized  and  directed  to  be
completed on or before such date.

S6541A (ACTIVE) - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L

S6541A (ACTIVE) - Bill Texts

view summary

Makes the primary residence of a permanently totally disabled veteran exempt from property taxes, when the property was given to the veteran by a charitable organization at no cost.

view sponsor memo
BILL NUMBER:S6541A

TITLE OF BILL: An act to amend the real property tax law, in relation
to exempting certain residential real property owned by a totally
disabled veteran from real property taxes

PURPOSES: This will make the primary residence of a permanently
totally disabled veteran exempt from property taxes, when the property
was given to the veteran by a charitable organization at no cost.

SUMMARY OF PROVISIONS:

Section One - amends the real property tax law by adding a new section
458-c. to define "veteran" as a person who served on active duty in
the armed forced of the United states, and was discharged or released
therefrom under honorable conditions.

Sub-section b - defines "Service connected" with respect to
disability, that such disability was incurred or aggravated in the
line of duty while on active duty in the armed forces of the United
States."

Sub-section c - defines "permanently totally disabled" as a veteran
who the United State Department of Veterans Affairs or the branch of
the armed services from which a veteran was discharged or released has
rated the veterans' service connected disability at one hundred
percent or has rated the disability compensation payable to a veteran
at one hundred percent by reason of being able to secure or follow a
substantially gainful employment. The permanent loss or loss of use of
both hands, of both feet, of one hand and one foot, of the sight of
both eyes, or becoming permanently helpless or bedridden are
considered permanent total disabilities. Being blind on both eyes
means having a visual field to five degrees or less. Losing the use of
a band or foot means that the hand or foot has been amputated or its
use has been lost by reason of ankylosis, progressive muscular
dystrophies or paralysis.

Sub-section d - defines "Qualified owner" as a veteran who is
permanently totally disabled with a service connected disability, as
certified by the government of the United States. Sub-section e -
defines "Qualified residential real property" as the property owned by
a qualified owner which is used exclusively for residential purposes
and which was donated to the qualified owner by a charitable
organization at no cost. Each county, city, town, village and school
district will adopt a local law or resolution to provide that
qualified residential real property owned by a qualified owner prior
to his or her death, or owned by such qualified owner's dependent
mother or father, dependent children under twenty-one years of age or
unremarried surviving spouse after the qualified owner's death, shall
be exempt from taxation.

Part 2-a of Section one - states qualified residential real property
will be exempt from taxation.

Part 2-b of Section one - states the exemption from taxation provided
by this subdivision will be applicable to county, city, town, village
and school district taxation if the governing body of the school


district in which the property is located, after public hearings,
adopts a resolution providing such exemption, the procedure for such
hearing and resolution will be conducted separately from the procedure
for any hearing and local law or resolution.

Part three of Section one - states that application for such exemption
shall be made annually by the owner of the qualified residential real
property on forms prescribed by the department and filed in the
assessor's office on or before the appropriate taxable status date;
provided that proof that a qualified owner is permanently totally
disabled need be submitted only in the year the exemption is first
sought.

Part 3-a of Section one - states the provisions of this section or any
other provision of law, in a city having a population of one million
or more, applications for the exemption authorized pursuant to this
section will be considered timely filed if they are filed on or before
the fifteenth day of March of the appropriate year.

Part four of Section one - state no later than ninety days before the
taxable status date next occurring on or after the thirty-first day of
December two thousand fifteen, the governing board of any county,
city, town or village may adopt a local law to provide that no
exemption will be granted pursuant to this section for the purpose of
taxes levied for such county, city, town or village. For the purposes
of a county which is not an assessing unit, the taxable status date
next occurring on or after December thirty-first, two thousand fifteen
shall mean the first such taxable status date of any city or town
within such county upon the assessment roll of which the county levies
taxes. A local law adopted pursuant to this paragraph may be repealed
by the governing board of the applicable county, city, town or
village. Such repeal must occur at least ninety days prior to the
taxable status date of such county, city, town or village.

Part five of Section one - states the provisions of this section will
apply to any real property held in trust solely for the benefit of a
person or persons who would otherwise be eligible for a real property
tax exemption, pursuant to this section, were such person or persons
the owner or owners of such real property.

Part 6-a of Section one - states the 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, will be deemed to be vested in such tenant-stockholder.

Part 6-b of Section one - states provided that all other eligibility
criteria of this section are met, that proportion of the assessment of
such real property owned by a cooperative apartment corporation
determined by the relationship of such real property vested in such
tenant-stockholder to such real property owned by such cooperative
apartment corporation in which such tenant-stockholder resides will be
subject to exemption from taxation pursuant to this section and any
exemption so granted will be credited by the appropriate taxing
authority against the assessed valuation of such real property, the


reduction in real property taxes realized thereby will be credited by
the cooperative apartment corporation against the amount of such taxes
otherwise payable by or chargeable to such tenant-stock-holder.

Part 6-c of Section one - states a tenant-stockholder who resides in a
dwelling that is subject to the provisions of either article two,
four, five or eleven of the private housing finance law will not be
eligible for an exemption pursuant to this section.

Part 6-d of Section one - states that real property owned by a
cooperative corporation may be exempt from taxation pursuant to this
section by a municipality in which such property is located only if
the governing body of such municipality, after public hearing, adopts
a local law, ordinance or resolution providing therefor.

Section Two - this act shall take effect on the first of January next
succeeding the date on which it shall have become law; provided that,
effective immediately, any actions necessary to implement the
provisions of this act on its effective date are authorized and
directed to be completed on or before such date.

JUSTIFICATION: New York's service-connected totally disabled veterans
have sacrificed more for our country than we can ever repay. They have
served to protect our way of life and our freedom. This property tax
break will be available to their families, will help them afford
homes, and stay right here in New York. These men and women have
served our state and nation valiantly and selflessly. We owe our
freedom to these individuals and should provide the tax relief
necessary for them to be successful homeowners. This will make the
primary residence of a permanently totally disabled veteran exempt
from property taxes, when the property was given to the veteran by a
charitable organization at no cost.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect on the first of January
next succeeding the date on which it shall have become law; provided
that, effective immediately, any actions necessary to implement the
provisions of this act on its effective date are authorized and
directed to be completed on or before such date.

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

                                 6541--A
    Cal. No. 1012

                            I N  S E N A T E

                            February 4, 2014
                               ___________

Introduced  by  Sen.  BALL  --  read twice and ordered printed, and when
  printed to be committed to the Committee on Veterans, Homeland Securi-
  ty and Military Affairs -- reported  favorably  from  said  committee,
  ordered  to first report, amended on first report, ordered to a second
  report and ordered reprinted, retaining its  place  in  the  order  of
  second report

AN  ACT  to  amend  the  real property tax law, in relation to exempting
  certain residential real property owned by a totally disabled  veteran
  from real property taxes

  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 PERMANENTLY TOTALLY DISABLED VETERANS. 1.  THE
FOLLOWING TERMS WHENEVER USED OR REFERRED TO IN THIS SECTION SHALL  HAVE
THE FOLLOWING MEANINGS UNLESS A DIFFERENT MEANING CLEARLY APPEARS IN THE
CONTEXT:
  (A)  "VETERAN"  MEANS  A PERSON WHO SERVED ON ACTIVE DUTY IN THE ARMED
FORCES OF THE UNITED STATES, AND WAS DISCHARGED  OR  RELEASED  THEREFROM
UNDER HONORABLE CONDITIONS.
  (B)  "SERVICE  CONNECTED" MEANS, WITH RESPECT TO DISABILITY, THAT SUCH
DISABILITY WAS INCURRED OR AGGRAVATED IN  THE  LINE  OF  DUTY  WHILE  ON
ACTIVE DUTY IN THE ARMED FORCES OF THE UNITED STATES.
  (C)  "PERMANENTLY  TOTALLY  DISABLED"  MEANS  THAT  THE  UNITED STATES
DEPARTMENT OF VETERANS AFFAIRS OR THE BRANCH OF THE ARMED SERVICES  FROM
WHICH  A  VETERAN  WAS  DISCHARGED  OR  RELEASED HAS RATED THE VETERAN'S
SERVICE CONNECTED DISABILITY AT ONE HUNDRED PERCENT  OR  HAS  RATED  THE
DISABILITY  COMPENSATION  PAYABLE TO A VETERAN AT ONE HUNDRED PERCENT BY
REASON OF BEING ABLE TO SECURE OR FOLLOW A SUBSTANTIALLY GAINFUL EMPLOY-
MENT. THE PERMANENT LOSS OR LOSS OF USE OF BOTH HANDS, OF BOTH FEET,  OF
ONE HAND AND ONE FOOT, OF THE SIGHT OF BOTH EYES, OR BECOMING PERMANENT-
LY  HELPLESS  OR  BEDRIDDEN ARE CONSIDERED PERMANENT TOTAL DISABILITIES.
BEING BLIND IN BOTH EYES MEANS HAVING A VISUAL ACUITY OF 5/200 OR  LESS,
OR  CONCENTRIC  CONTRACTION OF THE VISUAL FIELD TO FIVE DEGREES OR LESS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13333-04-4

S. 6541--A                          2

LOSING THE USE OF A HAND OR FOOT MEANS THAT THE HAND OR  FOOT  HAS  BEEN
AMPUTATED  OR  ITS USE HAS BEEN LOST BY REASON OF ANKYLOSIS, PROGRESSIVE
MUSCULAR DYSTROPHIES OR PARALYSIS.
  (D) "QUALIFIED OWNER" MEANS A VETERAN WHO IS PERMANENTLY TOTALLY DISA-
BLED WITH A SERVICE CONNECTED DISABILITY, AS CERTIFIED BY THE GOVERNMENT
OF  THE  UNITED  STATES  OR  THE  UNREMARRIED SURVIVING SPOUSE OF SUCH A
VETERAN.
  (E) "QUALIFIED RESIDENTIAL REAL PROPERTY" MEANS PROPERTY  OWNED  BY  A
QUALIFIED  OWNER  WHICH IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES AND
WHICH WAS DONATED TO THE QUALIFIED OWNER BY A CHARITABLE ORGANIZATION AT
NO COST; PROVIDED HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPER-
TY 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 QUALI-
FIED OWNER OR UNREMARRIED  SURVIVING  SPOUSE  OF  THE  QUALIFIED  OWNER,
UNLESS  THE  QUALIFIED  OWNER  OR UNREMARRIED SURVIVING SPOUSE IS ABSENT
FROM THE PROPERTY DUE TO MEDICAL REASONS OR INSTITUTIONALIZATION. IN THE
EVENT THE QUALIFIED OWNER DIES AND THERE  IS  NO  UNREMARRIED  SURVIVING
SPOUSE,  "QUALIFIED  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 QUALI-
FIED OWNER 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.
  2. (A) QUALIFIED RESIDENTIAL REAL PROPERTY SHALL BE EXEMPT FROM  TAXA-
TION.
  (B)  THE EXEMPTION FROM TAXATION PROVIDED BY THIS SUBDIVISION SHALL BE
APPLICABLE TO COUNTY, CITY, TOWN, VILLAGE AND SCHOOL  DISTRICT  TAXATION
IF  THE  GOVERNING  BODY OF THE SCHOOL DISTRICT IN WHICH THE PROPERTY IS
LOCATED, AFTER PUBLIC  HEARINGS,  ADOPTS  A  RESOLUTION  PROVIDING  SUCH
EXEMPTION,  THE  PROCEDURE  FOR  SUCH  HEARING  AND  RESOLUTION SHALL BE
CONDUCTED SEPARATELY FROM THE PROCEDURE FOR ANY HEARING AND LOCAL LAW OR
RESOLUTION CONDUCTED PURSUANT TO SUBDIVISION FOUR AND PARAGRAPH  (D)  OF
SUBDIVISION SIX OF THIS SECTION.
  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
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.  APPLICANTS SHALL BE REQUIRED TO REFILE ON OR BEFORE
THE APPROPRIATE TAXABLE STATUS DATE  IF  THE  PERCENTAGE  OF  DISABILITY
PERCENTAGE  DECREASES  OR  THE PERMANENCY OF THE DISABILITY CEASES.  ANY
APPLICANT CONVICTED OF MAKING ANY WILLFUL FALSE STATEMENT IN THE  APPLI-
CATION  FOR  SUCH EXEMPTION SHALL BE SUBJECT TO THE PENALTIES PRESCRIBED
IN THE PENAL LAW.
  3-A. NOTWITHSTANDING THE PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
PROVISION  OF LAW, IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE,
APPLICATIONS FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION SHALL
BE CONSIDERED TIMELY FILED IF THEY ARE FILED ON OR BEFORE THE  FIFTEENTH
DAY OF MARCH OF THE APPROPRIATE YEAR.
  4.  (A)  NOTWITHSTANDING  THE FOREGOING PROVISIONS OF THIS SECTION, NO
LATER THAN NINETY DAYS BEFORE THE TAXABLE STATUS DATE NEXT OCCURRING  ON
OR  AFTER  THE  THIRTY-FIRST  DAY  OF DECEMBER TWO THOUSAND FIFTEEN, THE

S. 6541--A                          3

GOVERNING BOARD OF ANY COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT  A  LOCAL
LAW  TO  PROVIDE  THAT  NO  EXEMPTION  SHALL BE GRANTED PURSUANT TO THIS
SECTION FOR THE PURPOSES OF TAXES LEVIED FOR SUCH COUNTY, CITY, TOWN  OR
VILLAGE.  FOR  THE  PURPOSES OF A COUNTY WHICH IS NOT AN ASSESSING UNIT,
THE  TAXABLE  STATUS  DATE  NEXT  OCCURRING   ON   OR   AFTER   DECEMBER
THIRTY-FIRST,  TWO  THOUSAND  FIFTEEN  SHALL MEAN THE FIRST SUCH TAXABLE
STATUS DATE OF ANY CITY OR TOWN WITHIN SUCH COUNTY UPON  THE  ASSESSMENT
ROLL  OF  WHICH THE COUNTY LEVIES TAXES. A LOCAL LAW ADOPTED PURSUANT TO
THIS PARAGRAPH MAY BE REPEALED BY THE GOVERNING BOARD OF THE  APPLICABLE
COUNTY,  CITY,  TOWN  OR VILLAGE. SUCH REPEAL MUST OCCUR AT LEAST NINETY
DAYS PRIOR TO THE TAXABLE STATUS DATE OF  SUCH  COUNTY,  CITY,  TOWN  OR
VILLAGE.
  5.  NOTWITHSTANDING  ANY  OTHER  PROVISION OF LAW TO THE CONTRARY, THE
PROVISIONS OF THIS SECTION SHALL APPLY TO  ANY  REAL  PROPERTY  HELD  IN
TRUST  SOLELY FOR THE BENEFIT OF A PERSON OR PERSONS WHO WOULD OTHERWISE
BE ELIGIBLE FOR A REAL PROPERTY TAX EXEMPTION, PURSUANT TO THIS SECTION,
WERE SUCH PERSON OR PERSONS THE OWNER OR OWNERS OF SUCH REAL PROPERTY.
  6. (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.
  (B)  PROVIDED  THAT ALL OTHER ELIGIBILITY CRITERIA OF THIS SECTION ARE
MET, THAT PROPORTION OF THE ASSESSMENT OF SUCH REAL PROPERTY OWNED BY  A
COOPERATIVE APARTMENT CORPORATION DETERMINED BY THE RELATIONSHIP OF SUCH
REAL  PROPERTY  VESTED  IN SUCH TENANT-STOCKHOLDER TO SUCH REAL PROPERTY
OWNED  BY  SUCH  COOPERATIVE  APARTMENT  CORPORATION   IN   WHICH   SUCH
TENANT-STOCKHOLDER  RESIDES  SHALL BE SUBJECT TO EXEMPTION FROM TAXATION
PURSUANT TO THIS SECTION AND ANY EXEMPTION SO GRANTED SHALL BE  CREDITED
BY  THE  APPROPRIATE  TAXING AUTHORITY AGAINST THE ASSESSED VALUATION OF
SUCH REAL PROPERTY; THE REDUCTION IN REAL PROPERTY TAXES REALIZED THERE-
BY SHALL BE CREDITED BY THE COOPERATIVE  APARTMENT  CORPORATION  AGAINST
THE  AMOUNT  OF  SUCH  TAXES  OTHERWISE PAYABLE BY OR CHARGEABLE TO SUCH
TENANT-STOCKHOLDER.
  (C) NOTWITHSTANDING PARAGRAPH (B) OF THIS SUBDIVISION, A TENANT-STOCK-
HOLDER WHO RESIDES IN A DWELLING THAT IS SUBJECT TO  THE  PROVISIONS  OF
EITHER  ARTICLE TWO, FOUR, FIVE OR ELEVEN OF THE PRIVATE HOUSING FINANCE
LAW SHALL NOT BE ELIGIBLE FOR AN EXEMPTION PURSUANT TO THIS SECTION.
  (D) NOTWITHSTANDING PARAGRAPH (B) OF THIS SUBDIVISION,  REAL  PROPERTY
OWNED  BY A COOPERATIVE CORPORATION MAY BE EXEMPT FROM TAXATION PURSUANT
TO THIS SECTION BY A MUNICIPALITY IN WHICH SUCH PROPERTY IS LOCATED ONLY
IF THE GOVERNING BODY OF SUCH MUNICIPALITY, AFTER PUBLIC HEARING, ADOPTS
A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
  S 2. This act shall take effect on the first of January next  succeed-
ing  the date on which it shall have become a law; provided that, effec-
tive immediately, any actions necessary to implement the  provisions  of
this  act  on  its  effective  date  are  authorized  and directed to be
completed on or before such date.

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