| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jun 17, 2016 |
committed to rules |
| Mar 21, 2016 |
amended on third reading 3048b |
| Mar 16, 2016 |
advanced to third reading |
| Mar 15, 2016 |
2nd report cal. |
| Mar 14, 2016 |
1st report cal.359 |
| Jan 06, 2016 |
referred to veterans, homeland security and military affairs |
| Jun 25, 2015 |
committed to rules |
| Mar 23, 2015 |
advanced to third reading |
| Mar 19, 2015 |
2nd report cal. |
| Mar 18, 2015 |
1st report cal.269 |
| Feb 17, 2015 |
print number 3048a |
| Feb 17, 2015 |
amend and recommit to veterans, homeland security and military affairs |
| Feb 02, 2015 |
referred to veterans, homeland security and military affairs |
Senate Bill S3048B
2015-2016 Legislative Session
Sponsored By
(R, C, IP) 62nd Senate District
Archive: Last Bill Status - In Senate Committee Rules Committee
Actions
Votes
Bill Amendments
2015-S3048 - Details
2015-S3048 - Summary
Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes if veteran has sold a property that was exempt, the application is made prior to first day of new tax year and the property subject to taxation is a qualifying residential real property.
2015-S3048 - Sponsor Memo
BILL NUMBER:S3048
TITLE OF BILL: An act to amend the real property tax law, in relation
to application for certain veterans exemptions from real property
taxes
PURPOSE OR GENERAL IDEA OF BILL:
This bill authorizes assessor of taxing municipality to accept late
application for veterans' exemption from real property taxes in
certain cases.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 of the real property tax law is amended by adding a new
section 458-c.
JUSTIFICATION:
As the law is written today, if a veteran buys a new home after the
municipality's taxable status date, that veteran must reapply for the
exemption, but it will not take effect until the following year.
Many veterans are also senior citizens who live on fixed incomes. Many
veterans also own their own homes so taxes are paid out of pocket
instead of an escrow account. The sudden loss of their tax deduction,
2015-S3048 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
3048
2015-2016 Regular Sessions
I N S E N A T E
February 2, 2015
___________
Introduced by Sen. ORTT -- 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 application
for certain veterans exemptions 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. APPLICATION FOR CERTAIN VETERANS EXEMPTIONS. 1. NOTWITH-
STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE ASSESSOR OF
ANY TAXING MUNICIPALITY SHALL ACCEPT AN APPLICATION FOR A VETERANS
EXEMPTION PURSUANT TO SECTION FOUR HUNDRED FIFTY-EIGHT OR FOUR HUNDRED
FIFTY-EIGHT-A OF THIS TITLE AFTER THE LAST DATE FOR FILING SUCH
EXEMPTION FOR THE FOLLOWING TAX YEAR WHENEVER THE FACTS SET FORTH BELOW
CAN BE SHOWN:
(A) THE VETERAN HAS SOLD HIS OR HER RESIDENCE WITHIN THE CURRENT TAX
YEAR AND HAD BEEN GRANTED AN EXEMPTION FOR THAT RESIDENCE;
(B) THE VETERAN MAKES APPLICATION FOR THE NEW EXEMPTION PRIOR TO THE
FIRST DAY OF THE FOLLOWING TAX YEAR; AND
(C) THE PROPERTY SUBJECT TO TAXATION IS A "QUALIFYING RESIDENTIAL REAL
PROPERTY" AS DEFINED IN PARAGRAPH (D) OF SUBDIVISION ONE OF SECTION FOUR
HUNDRED FIFTY-EIGHT-A OF THIS TITLE.
2. IF THE MUNICIPAL COLLECTING OFFICER IS NOTIFIED OF THE NEW
EXEMPTION PRIOR TO PAYMENT OF THE TAXES, HE SHALL ADJUST THE TAX LIABIL-
ITY OF THE PARCEL ACCORDINGLY. IF THE COLLECTING OFFICER RECEIVES SUCH
NOTIFICATION AFTER TAXES HAVE BEEN PAID, THE COLLECTING OFFICER SHALL
REFUND THE APPROPRIATE AMOUNT.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01748-01-5
co-Sponsors
(R, C, IP) Senate District
(R, C, IP) Senate District
2015-S3048A - Details
2015-S3048A - Summary
Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes if veteran has sold a property that was exempt, the application is made prior to first day of new tax year and the property subject to taxation is a qualifying residential real property.
2015-S3048A - Sponsor Memo
BILL NUMBER:S3048A
TITLE OF BILL: An act to amend the real property tax law, in relation
to application for certain veterans exemptions from real property
taxes
PURPOSE OR GENERAL IDEA OF BILL:
This bill authorizes assessor of taxing municipality the option to
accept late application for veterans' exemption from real property
taxes in certain cases.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 of the real property tax law is amended by adding a new
section 458-c.
JUSTIFICATION:
As the law is written today, if a veteran buys a new home after the
municipality's taxable status date, that veteran must reapply for the
exemption, but it will not take effect until the following year.
Many veterans are also senior citizens who live on fixed incomes. Many
veterans also own their own homes so taxes are paid out of pocket
instead of an escrow account. The sudden loss of their tax deduction,
2015-S3048A - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
3048--A
2015-2016 Regular Sessions
I N S E N A T E
February 2, 2015
___________
Introduced by Sen. ORTT -- read twice and ordered printed, and when
printed to be committed to the Committee on Veterans, Homeland Securi-
ty and Military Affairs -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the real property tax law, in relation to application
for certain veterans exemptions 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. APPLICATION FOR CERTAIN VETERANS EXEMPTIONS. 1. NOTWITH-
STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE ASSESSOR OF
ANY TAXING MUNICIPALITY MAY ACCEPT AN APPLICATION FOR A VETERANS
EXEMPTION PURSUANT TO SECTION FOUR HUNDRED FIFTY-EIGHT OR FOUR HUNDRED
FIFTY-EIGHT-A OF THIS TITLE AFTER THE LAST DATE FOR FILING SUCH
EXEMPTION FOR THE FOLLOWING TAX YEAR WHENEVER THE FACTS SET FORTH BELOW
CAN BE SHOWN:
(A) THE VETERAN HAS SOLD HIS OR HER RESIDENCE WITHIN THE CURRENT TAX
YEAR AND HAD BEEN GRANTED AN EXEMPTION FOR THAT RESIDENCE;
(B) THE VETERAN MAKES APPLICATION FOR THE NEW EXEMPTION PRIOR TO THE
FIRST DAY OF THE FOLLOWING TAX YEAR; AND
(C) THE PROPERTY SUBJECT TO TAXATION IS A "QUALIFYING RESIDENTIAL REAL
PROPERTY" AS DEFINED IN PARAGRAPH (D) OF SUBDIVISION ONE OF SECTION FOUR
HUNDRED FIFTY-EIGHT-A OF THIS TITLE.
2. IF THE MUNICIPAL COLLECTING OFFICER IS NOTIFIED OF THE NEW
EXEMPTION PRIOR TO PAYMENT OF THE TAXES, HE SHALL ADJUST THE TAX LIABIL-
ITY OF THE PARCEL ACCORDINGLY. IF THE COLLECTING OFFICER RECEIVES SUCH
NOTIFICATION AFTER TAXES HAVE BEEN PAID, THE COLLECTING OFFICER SHALL
REFUND THE APPROPRIATE AMOUNT.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01748-02-5
co-Sponsors
(R, C, IP) Senate District
(R, C, IP) Senate District
2015-S3048B (ACTIVE) - Details
2015-S3048B (ACTIVE) - Summary
Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes if veteran has sold a property that was exempt, the application is made prior to first day of new tax year and the property subject to taxation is a qualifying residential real property.
2015-S3048B (ACTIVE) - Sponsor Memo
BILL NUMBER: S3048B
TITLE OF BILL : An act to amend the real property tax law, in
relation to application for certain veterans exemptions from real
property taxes
PURPOSE OR GENERAL IDEA OF BILL :
This bill authorizes at local option the assessor of taxing
municipality the option to accept late application for veterans'
exemption from real property taxes in certain cases.
SUMMARY OF SPECIFIC PROVISIONS :
Section 1 of the real property tax law is amended by adding a new
section 458-c.
JUSTIFICATION :
As the law is written today, if a veteran buys a new home after the
municipality's taxable status date, that veteran must reapply for the
exemption, but it will not take effect until the following year.
Many veterans are also senior citizens who live on fixed incomes. Many
veterans also own their own homes so taxes are paid out of pocket
instead of an escrow account. The sudden loss of their tax deduction,
2015-S3048B (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
3048--B
Cal. No. 359
2015-2016 Regular Sessions
I N S E N A T E
February 2, 2015
___________
Introduced by Sens. ORTT, FUNKE, GOLDEN -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Veterans,
Homeland Security and Military Affairs -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee -- recommitted to the Committee on Veterans, Homeland Security and
Military Affairs in accordance with Senate Rule 6, sec. 8 -- 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 application
for certain veterans exemptions 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. APPLICATION FOR CERTAIN VETERANS EXEMPTIONS. 1. NOTWITH-
STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, IF THE GOVERNING
BODY OF A COUNTY, CITY, TOWN OR VILLAGE ADOPTS A RESOLUTION THEREFOR,
THE ASSESSOR OF ANY TAXING MUNICIPALITY MAY ACCEPT AN APPLICATION FOR A
VETERANS EXEMPTION PURSUANT TO SECTION FOUR HUNDRED FIFTY-EIGHT OR FOUR
HUNDRED FIFTY-EIGHT-A OF THIS TITLE AFTER THE LAST DATE FOR FILING SUCH
EXEMPTION FOR THE FOLLOWING TAX YEAR WHENEVER THE FACTS SET FORTH BELOW
CAN BE SHOWN:
(A) THE VETERAN HAS SOLD HIS OR HER RESIDENCE WITHIN THE CURRENT TAX
YEAR AND HAD BEEN GRANTED AN EXEMPTION FOR THAT RESIDENCE;
(B) THE VETERAN MAKES APPLICATION FOR THE NEW EXEMPTION PRIOR TO THE
FIRST DAY OF THE FOLLOWING TAX YEAR; AND
(C) THE PROPERTY SUBJECT TO TAXATION IS A "QUALIFYING RESIDENTIAL REAL
PROPERTY" AS DEFINED IN PARAGRAPH (D) OF SUBDIVISION ONE OF SECTION FOUR
HUNDRED FIFTY-EIGHT-A OF THIS TITLE.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01748-04-6
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