senate Bill S7556

2013-2014 Legislative Session

Grants a full real property tax exemption for the primary residence of a seriously disabled member of the armed forces of the United States

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Archive: Last Bill Status - In Committee


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

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 15, 2014 referred to veterans, homeland security and military affairs

S7556 - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง458, RPT L

S7556 - Bill Texts

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Grants a full real property tax exemption for the primary residence of a seriously disabled member of the armed forces of the United States.

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BILL NUMBER:S7556

TITLE OF BILL: An act to amend the real property tax law, in relation
to granting a real property tax exemption to disabled members of the
armed forces of the United States

PURPOSE: To grant disabled members of the armed forces of the United
States, who are eligible to receive pecuniary assistance received from
the United States government that is applicable toward the acquisition
or modification of a suitable housing unit with special fixtures or
moveable facilities made necessary by the nature of the armed forces
member's disability, a full real property tax exemption for their
primary residence.

SUMMARY OF PROVISIONS:

Section 1: amends subdivision 3 of section 458 to add member of the
armed forces of the United States as defined in section thirteen-a of
the general construction law.

Section 2: effective date.

EXISTING LAW: The property tax exemption provided under current law
only applies to seriously disabled veterans and not seriously disabled
members of the armed forces still in service.

JUSTIFICATION: New York has a full property tax exemption that is
intended to benefit members of our armed forces who served our country
and as a result are seriously disabled. In 2006, this exemption was
extended for veterans who were eligible for pecuniary assistance from
the federal government, regardless of whether or not they used the
pecuniary assistance available to them. This legislation merely
extends this property tax benefit to current members of the armed
forces who while seriously disabled remain in active service.

LEGISLATIVE HISTORY: New Bill.

FISCAL IMPLICATIONS: None to state.

EFFECTIVE DATE: Immediate.

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

                                  7556

                            I N  S E N A T E

                              May 15, 2014
                               ___________

Introduced  by  Sen.  LARKIN -- 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  granting  a
  real property tax exemption to disabled members of the armed forces of
  the United States

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 3 of section 458 of the real property tax  law,
as  amended  by  chapter  46  of the laws of 2006, is amended to read as
follows:
  3. In addition to any exemption from taxation on real  property  which
may  be  allowed  to veterans pursuant to the provisions of subdivisions
one and two of this section, the  primary  residence  of  any  seriously
disabled  veteran OR MEMBER OF THE ARMED FORCES OF THE UNITED STATES, AS
DEFINED IN SECTION THIRTEEN-A OF THE GENERAL  CONSTRUCTION  LAW  who  is
eligible  for pecuniary assistance from the United States government, or
who has received pecuniary assistance from the United States  government
and  has  applied such assistance toward the acquisition or modification
of a suitable housing unit with special fixtures or  movable  facilities
made  necessary  by the nature of the veteran's OR ARMED FORCES MEMBER'S
disability, and the necessary land therefor, shall be fully exempt  from
taxation  and  special  district  charges and assessments and special ad
valorem levies. The same exemption shall also be allowed on such a hous-
ing unit owned by the unremarried surviving spouse of such  veteran,  or
by  such  veteran OR ARMED FORCES MEMBER and spouse while occupying such
premises as a residence. The unremarried surviving spouse of such veter-
an may transfer the exemption to any new housing unit to be used as  his
or  her  primary  residence.  If  an  exemption has already been granted
pursuant to the provisions of subdivisions one and two of this  section,
application  for  a further exemption as herein provided may be made and
action taken thereon in the same manner as set forth in subdivision  one
of this section.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15240-01-4

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