senate Bill S6563A

2013-2014 Legislative Session

Makes the primary residence of a permanently totally disabled veteran exempt from property taxes

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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 10, 2014 referred to veterans' affairs
delivered to assembly
passed senate
May 29, 2014 amended on third reading 6563a
May 12, 2014 advanced to third reading
May 07, 2014 2nd report cal.
May 06, 2014 1st report cal.593
Feb 06, 2014 referred to veterans, homeland security and military affairs

Votes

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May 6, 2014 - Veterans, Homeland Security and Military Affairs committee Vote

S6563
7
0
committee
7
Aye
0
Nay
6
Aye with Reservations
0
Absent
0
Excused
0
Abstained
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Committee Vote: May 6, 2014

Bill Amendments

Original
A (Active)
Original
A (Active)

S6563 - Bill Details

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

S6563 - Bill Texts

view summary

Makes the primary residence of a permanently totally disabled veteran exempt from property taxes.

view sponsor memo
BILL NUMBER:S6563 REVISED MEMO 05/06/2014

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

PURPOSE:

This legislation will make the primary residence of a permanently
totally disabled veteran exempt from property taxes.

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
real property owned by a qualified owner, which is the primary
residence of the owner.

Part two of Section one - states that 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 three of Section two - 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.

Section Two - States that this act will take effect on the first
January next succeeding the date on which it shall have become a 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:

All throughout New York State, totally disabled veterans are being
forced out of their homes, due to the out of control property taxes
that have been sky rocketing. During their service, these disabled
veterans have received physical and mental injuries that in some
cases, prevent them from being able to afford the high property taxes
in New York State.

This legislation will enable these heroes to age with dignity and
respect in the comfort of their own homes.

LEGISLATIVE HISTORY:

New Legislation.

FISCAL IMPLICATIONS:

None to the State.

EFFECTIVE DATE:

This act will take effect on the first January next succeeding the
date on which it shall have become a 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
________________________________________________________________________

                                  6563

                            I N  S E N A T E

                            February 6, 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.
                                                           LBD13333-02-4

S. 6563                             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.
  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.

S6563A (ACTIVE) - Bill Details

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

S6563A (ACTIVE) - Bill Texts

view summary

Makes the primary residence of a permanently totally disabled veteran exempt from property taxes.

view sponsor memo
BILL NUMBER:S6563A

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

PURPOSE:

This legislation will make the primary residence of a permanently
totally disabled veteran exempt from property taxes.

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 real property
owned by a qualified owner, which is the primary residence of the
owner. 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.

Part seven of Section one - states the governing body of any
municipality may, after public hearing, adopt a local law, ordinance
or resolution providing that where a qualified owner already receiving
an exemption pursuant to this section sells the property receiving the
exemption and purchases property within the same city, town or
village, the assessor will transfer and prorate, for the remainder of
the fiscal year, the exemption received. The prorated exemption will
be based upon the date the qualified owner obtains title to the new
property and will be calculated by multiplying the tax rate or rates
for each municipal corporation which levied taxes, or for which taxes
were levied, on the appropriate tax roll used for the fiscal year or
years during which the transfer occurred times the previously granted
exempt amount times the fraction of each fiscal year or years
remaining subsequent to the transfer of title. Nothing in this section
will be construed to remove the requirement that any such qualified
owner transferring an exemption pursuant to this subdivision will
reapply for the exemption authorized pursuant to this section on or
before the following taxable status date, in the event such qualified
owner wishes to receive the exemption in future fiscal years.

Section Two - States that this act will take effect on the first
January next succeeding the date on which it shall have become a 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:

All throughout New York State, totally disabled veterans are being
forced out of their homes, due to the out of control property taxes
that have been sky rocketing. During their service, these disabled
veterans have received physical and mental injuries that in some
cases, prevent them from being able to afford the high property taxes
in New York State.

This legislation will enable these heroes to age with dignity and
respect in the comfort of their own homes.

LEGISLATIVE HISTORY:

New Legislation.

FISCAL IMPLICATIONS:


None to the State.

EFFECTIVE DATE:

This act will take effect on the first January next succeeding the
date on which it shall have become a 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
________________________________________________________________________

                                 6563--A
    Cal. No. 593

                            I N  S E N A T E

                            February 6, 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  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 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.
                                                           LBD13333-03-4

S. 6563--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;
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 OR UNREMARRIED SURVIVING SPOUSE OF THE QUALIFIED OWNER, UNLESS THE
QUALIFIED OWNER OR UNREMARRIED SURVIVING SPOUSE IS ABSENT FROM THE PROP-
ERTY  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 DEPEND-
ENT CHILD OR CHILDREN UNDER TWENTY-ONE YEARS OF AGE OF A QUALIFIED 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
DECREASES  OR  THE  PERMANENCY  OF THE DISABILITY CEASES.  ANY APPLICANT
CONVICTED OF MAKING ANY WILLFUL FALSE STATEMENT IN THE  APPLICATION  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. 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 GOVERN-
ING BOARD OF ANY COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A LOCAL LAW  TO

S. 6563--A                          3

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 THOU-
SAND 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  TAXA-
BLE 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.
  7. NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (D) OF SUBDIVISION  ONE
OF  THIS  SECTION  AND  SUBDIVISION THREE OF THIS SECTION, THE GOVERNING
BODY OF ANY MUNICIPALITY MAY, AFTER PUBLIC HEARING, ADOPT A  LOCAL  LAW,
ORDINANCE  OR  RESOLUTION PROVIDING THAT WHERE A QUALIFIED OWNER ALREADY
RECEIVING AN EXEMPTION PURSUANT  TO  THIS  SECTION  SELLS  THE  PROPERTY
RECEIVING  THE  EXEMPTION  AND  PURCHASES PROPERTY WITHIN THE SAME CITY,
TOWN OR VILLAGE, THE  ASSESSOR  SHALL  TRANSFER  AND  PRORATE,  FOR  THE
REMAINDER  OF  THE  FISCAL  YEAR,  THE  EXEMPTION RECEIVED. THE PRORATED
EXEMPTION SHALL BE BASED UPON THE DATE THE QUALIFIED OWNER OBTAINS TITLE
TO THE NEW PROPERTY AND SHALL BE CALCULATED BY MULTIPLYING THE TAX  RATE
OR RATES FOR EACH MUNICIPAL CORPORATION WHICH LEVIED TAXES, OR FOR WHICH
TAXES  WERE LEVIED, ON THE APPROPRIATE TAX ROLL USED FOR THE FISCAL YEAR
OR YEARS DURING WHICH THE TRANSFER OCCURRED TIMES THE PREVIOUSLY GRANTED

S. 6563--A                          4

EXEMPT AMOUNT TIMES THE FRACTION OF EACH FISCAL YEAR OR YEARS  REMAINING
SUBSEQUENT  TO  THE  TRANSFER OF TITLE. NOTHING IN THIS SECTION SHALL BE
CONSTRUED TO REMOVE THE REQUIREMENT THAT ANY SUCH QUALIFIED OWNER TRANS-
FERRING  AN EXEMPTION PURSUANT TO THIS SUBDIVISION SHALL REAPPLY FOR THE
EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION ON OR BEFORE THE FOLLOWING
TAXABLE STATUS DATE, IN THE EVENT SUCH QUALIFIED OWNER WISHES TO RECEIVE
THE EXEMPTION IN FUTURE FISCAL YEARS.
  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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