senate Bill S823

2013-2014 Legislative Session

Provides personal income tax credit for real property taxes paid by certain veterans and their spouses; repeals real property tax law veterans' tax exemptions

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee


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

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

S823 - Details

See Assembly Version of this Bill:
A3487
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L; amd §§844, 467-a & 1801, rpld §§458 & 458-a, RPT L; amd §51, Gen Muni L; rpld §§11-245.45, 11-245.5, 11-245.6 & 11-245.7, NYC Ad Cd
Versions Introduced in Previous Legislative Sessions:
2011-2012: S7039, A559A
2009-2010: A3802

S823 - Summary

Replaces current system which grants veterans real property tax exemptions funded by local governments with a system funded by the state; provides that honorably discharged veterans of certain wars shall receive an additional personal income tax credit varying in amount based on factors like extent of disability for qualifying real property taxes; provides same to unremarried surviving spouse; includes multi-unit real property at least one unit of which is veteran's primary residence (view more) repeals provisions relating to current system of veterans' real property tax exemptions.

S823 - Sponsor Memo

S823 - Bill Text download pdf

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

                                   823

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, the real property tax law and  the  general
  municipal law, in relation to providing personal income tax credit for
  real property taxes paid by honorably discharged veterans or the unre-
  married  surviving spouses of such veterans and to repeal sections 458
  and 458-a of  the  real  property  tax  law  and  sections  11-245.45,
  11-245.5, 11-245.6 and 11-245.7 of the administrative code of the city
  of New York relating thereto

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

  Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (vv) to read as follows:
  (VV)  REAL  PROPERTY TAX CREDIT FOR VETERANS. (1) A TAXPAYER WHO IS AN
HONORABLY DISCHARGED VETERAN OF THE SPANISH-AMERICAN  WAR,  THE  MEXICAN
BORDER  PERIOD,  WORLD  WAR  I,  WORLD  WAR  II,  THE  HOSTILITIES WHICH
COMMENCED  JUNE  TWENTY-SEVENTH,   NINETEEN   HUNDRED   FIFTY   TO   THE
THIRTY-FIRST OF JANUARY, NINETEEN HUNDRED FIFTY-FIVE, OR THE HOSTILITIES
PARTICIPATED  IN  BY  THE MILITARY FORCES OF THE UNITED STATES, FROM THE
FIRST DAY OF JANUARY, NINETEEN HUNDRED SIXTY-THREE, TO  THE  SEVENTH  OF
MAY,  NINETEEN HUNDRED SEVENTY-FIVE; OR THE UNREMARRIED SURVIVING SPOUSE
OF SUCH VETERAN SHALL BE ALLOWED A CREDIT OF  FIFTEEN  PERCENT  OF  REAL
PROPERTY  TAXES  PAID  DURING  THE TAXABLE YEAR TO A MUNICIPALITY NOT TO
EXCEED TWO HUNDRED FIFTY DOLLARS AGAINST THE TAX IMPOSED BY  THIS  ARTI-
CLE.
  (2) ANY SUCH TAXPAYER WHO SERVED IN A COMBAT THEATRE OR COMBAT ZONE OF
OPERATIONS,  AS  DOCUMENTED  BY  THE  AWARD  OF A UNITED STATES CAMPAIGN
RIBBON OR SERVICE MEDAL, OR THE UNREMARRIED  SURVIVING  SPOUSE  OF  SUCH
VETERAN,  SHALL  BE  ALLOWED AN ADDITIONAL CREDIT OF TEN PERCENT OF REAL

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

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