Senate Bill S3853A

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

                                 3853--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 20, 2015
                               ___________

Introduced by Sens. LANZA, AVELLA -- read twice and ordered printed, and
  when  printed  to  be committed to the Committee on Veterans, Homeland
  Security and Military Affairs  --  recommitted  to  the  Committee  on
  Veterans,  Homeland  Security  and Military Affairs in accordance with
  Senate Rule 6, sec. 8 -- 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 real property
  tax exemptions for property in  cities  having  a  population  of  one
  million or more and owned by certain veterans or their family members

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

  Section 1. Paragraphs 2 and 3 of subdivision 1 of section 458  of  the
real property tax law, paragraph 2 as amended by chapter 425 of the laws
of  2014  and paragraph 3 as amended by chapter 733 of the laws of 1959,
are amended to read as follows:
  (2) Except as provided in subdivision five of this  section,  no  such
exemption  on  account  of eligible funds paid on account of military or
naval services rendered by an individual shall be allowed in  excess  of
seven thousand five hundred dollars; PROVIDED, HOWEVER, IN A CITY WITH A
POPULATION  OF  ONE MILLION OR MORE, AN EXEMPTION ON ACCOUNT OF ELIGIBLE
FUNDS PAID ON ACCOUNT OF MILITARY OR NAVAL SERVICES RENDERED BY AN INDI-
VIDUAL SHALL EQUAL FORTY PERCENT OF ELIGIBLE FUNDS, BUT IN NO CASE SHALL
SUCH EXEMPTION BE ALLOWED IN EXCESS OF TWO  THOUSAND  DOLLARS.  For  the
purposes of this subdivision any established exemption, or newly claimed
exemption, or an aggregate thereof, as the case may be, in excess of any
multiple  of fifty dollars shall be regarded as being the nearest multi-
ple of fifty dollars and allowed in such amount. If the amount  of  such
exemption has no nearest multiple of fifty dollars, it shall be regarded
as  being  the next higher multiple of fifty dollars and allowed in such
amount. The mingling of such eligible funds with other  funds  or  their

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01388-02-6

              

S. 3853--A                          2

retention  by the United States for insurance premiums shall not bar the
granting of a claim for such exemption.
  (3)  If  the assessors are satisfied that the applicant is entitled to
any exemption, they shall make appropriate entries upon the  assessment-
roll  opposite  the  description of such property and subtract the total
amount of such exemption from the total amount assessed pursuant to  the
provisions  of  paragraph one of this subdivision. Such entries shall be
made and continued in each assessment of the property so long as  it  is
exempt  from taxation for any purpose. Such real property, to the extent
of the exemption entered by the assessors, shall be exempt  from  state,
county  and  general  municipal taxation, but shall be taxable for local
school purposes; PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE
MILLION OR MORE, SUCH REAL PROPERTY, TO  THE  EXTENT  OF  THE  EXEMPTION
ENTERED BY THE ASSESSORS, SHALL BE EXEMPT FROM STATE, COUNTY AND GENERAL
MUNICIPAL  TAXATION  AND SHALL NOT BE TAXABLE FOR LOCAL SCHOOL PURPOSES.
The provisions herein, relating to the assessment and exemption of prop-
erty purchased with eligible funds apply and shall be enforced  in  each
municipal corporation authorized to levy taxes.
  S  2.  Subdivision  2  of section 458 of the real property tax law, as
amended by chapter 63 of the  laws  of  1976,  is  amended  to  read  as
follows:
  2.   Real   property   purchased  with  moneys  collected  by  popular
subscription in partial recognition of extraordinary  services  rendered
by  any honorably discharged veteran of world war one, world war two, or
of the hostilities which commenced June twenty-seventh, nineteen hundred
fifty, who sustained permanent disability while on military duty, either
total or partial, and owned by the person who sustained  such  injuries,
or  by  his  or her spouse or unremarried surviving spouse, or dependent
father or mother, is subject to taxation as herein provided. Such  prop-
erty  shall be assessed in the same manner as other real property in the
tax district. At  the  meeting  of  the  assessors  to  hear  complaints
concerning  the assessments, a verified application for the exemption of
such real property from taxation may be  presented  to  them  by  or  on
behalf  of  the  owner thereof, which application must show the facts on
which the exemption is claimed, including the amount of moneys so raised
and used in or toward the purchase of such  property.  No  exemption  on
account  of  any  such  gift shall be allowed in excess of five thousand
dollars; PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE MILLION
OR MORE, NO EXEMPTION ON ACCOUNT OF ANY GIFT SHALL BE ALLOWED IN  EXCESS
OF  TWO  THOUSAND  DOLLARS.  The  application  for  exemption  shall  be
presented and action thereon taken in the manner provided by subdivision
one of this section. If no application for  exemption  be  granted,  the
property  shall  be subject to taxation for all purposes. The provisions
herein, relating to the assessment and exemption of  property  purchased
with  moneys raised by popular subscription, apply and shall be enforced
in each municipal corporation authorized to levy taxes.
  S 3.  Paragraph (a) of subdivision 1 of  section  458-a  of  the  real
property  tax  law,  as  amended  by chapter 179 of the laws of 2006, is
amended to read as follows:
  (a) "Period of war" means the Spanish-American war; the Mexican border
period; World War I; World War II; the hostilities, known as the  Korean
war,  which  commenced  June  twenty-seventh, nineteen hundred fifty and
terminated on January thirty-first,  nineteen  hundred  fifty-five;  the
hostilities,  known as the Vietnam war, which commenced February twenty-
eighth, nineteen hundred sixty-one and terminated on May seventh,  nine-
teen  hundred  seventy-five; [and] the hostilities, known as the Persian

S. 3853--A                          3

Gulf conflict, which commenced August second, nineteen  hundred  ninety;
IN  ANY  CITY WITH A POPULATION OF ONE MILLION OR MORE, THE HOSTILITIES,
KNOWN AS THE IRAQ WAR, WHICH COMMENCED MARCH, TWO THOUSAND THREE; AND IN
ANY  CITY  WITH  A  POPULATION  OF ONE MILLION OR MORE, THE HOSTILITIES,
KNOWN AS THE AFGHANISTAN WAR, WHICH COMMENCED OCTOBER SEVENTH, TWO THOU-
SAND ONE.
  S 4.  Subdivision 2 of section 458-a of the real property tax law,  as
added  by  chapter  525 of the laws of 1984, paragraph (a) as amended by
chapter 899 of the laws of 1985, paragraph (b) as amended by chapter 473
of the laws of 2004, paragraph (c) as amended by chapter 100 of the laws
of 1988, subparagraph (i) of paragraph (d) as amended by chapter 430  of
the  laws  of  2014 and subparagraph (ii) of paragraph (d) as amended by
chapter 381 of the laws of 2015, is amended to read as follows:
  2. (a) Qualifying residential real property shall be exempt from taxa-
tion to the extent of fifteen percent of  the  assessed  value  of  such
property; provided, however, that such exemption shall not exceed twelve
thousand dollars or the product of twelve thousand dollars multiplied by
the  latest  state  equalization  rate for the assessing unit, or in the
case of a special assessing unit, the latest class ratio,  whichever  is
less; PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE MILLION OR
MORE, QUALIFYING RESIDENTIAL REAL PROPERTY SHALL BE EXEMPT FROM TAXATION
TO  THE  EXTENT  OF  SIX PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY;
PROVIDED, FURTHER, THAT SUCH EXEMPTION SHALL NOT  EXCEED  FOUR  THOUSAND
EIGHT  HUNDRED  DOLLARS  OR  THE  PRODUCT OF FOUR THOUSAND EIGHT HUNDRED
DOLLARS MULTIPLIED BY THE LATEST CLASS RATIO, WHICHEVER IS LESS.
  (b) In addition to the exemption provided by  paragraph  (a)  of  this
subdivision, where the veteran 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 armed forces expeditionary  medal,  navy
expeditionary  medal, marine corps expeditionary medal, or global war on
terrorism expeditionary medal, qualifying residential real property also
shall be exempt from taxation to  the  extent  of  ten  percent  of  the
assessed  value of such property; provided, however, that such exemption
shall not exceed eight thousand dollars or the product of eight thousand
dollars multiplied by the latest state equalization rate for the assess-
ing unit, or in the case of a special assessing unit, the  class  ratio,
whichever is less; PROVIDED FURTHER, THAT, IN ANY CITY WITH A POPULATION
OF  ONE MILLION OR MORE, WHERE THE VETERAN 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  ARMED  FORCES  EXPEDITIONARY
MEDAL,  NAVY  EXPEDITIONARY  MEDAL, MARINE CORPS EXPEDITIONARY MEDAL, OR
GLOBAL WAR ON TERRORISM EXPEDITIONARY MEDAL, QUALIFYING RESIDENTIAL REAL
PROPERTY ALSO SHALL BE EXEMPT  FROM  TAXATION  TO  THE  EXTENT  OF  FOUR
PERCENT  OF  THE ASSESSED VALUE OF SUCH PROPERTY; PROVIDED FURTHER, THAT
SUCH EXEMPTION SHALL NOT EXCEED THREE THOUSAND TWO  HUNDRED  DOLLARS  OR
THE  PRODUCT  OF  THREE  THOUSAND  TWO HUNDRED DOLLARS MULTIPLIED BY THE
CLASS RATIO, WHICHEVER IS LESS.
  (c) In addition to the exemptions provided by paragraphs (a)  and  (b)
of  this  subdivision,  where the veteran received a compensation rating
from the United States  veteran's  administration  or  from  the  United
States  department of defense because of a service connected disability,
qualifying residential real property shall be exempt  from  taxation  to
the  extent of the product of the assessed value of such property multi-
plied by fifty percent of the  veteran's  disability  rating;  provided,
however,  that such exemption shall not exceed forty thousand dollars or
the product of forty thousand dollars multiplied  by  the  latest  state

S. 3853--A                          4

equalization  rate  for  the assessing unit, or in the case of a special
assessing unit, the latest class ratio, whichever is less. For  purposes
of  this  paragraph,  where  a person who served in the active military,
naval or air service during a period of war died in service of a service
connected  disability, such person shall be deemed to have been assigned
a compensation rating of one hundred percent; PROVIDED, HOWEVER, IN  ANY
CITY  WITH  A  POPULATION  OF  ONE  MILLION  OR MORE, IN ADDITION TO THE
EXEMPTIONS PROVIDED BY PARAGRAPHS (A) AND (B) OF THIS SUBDIVISION, WHERE
THE VETERAN RECEIVED A COMPENSATION RATING FROM THE UNITED STATES VETER-
AN'S ADMINISTRATION OR FROM THE  UNITED  STATES  DEPARTMENT  OF  DEFENSE
BECAUSE  OF  A SERVICE CONNECTED DISABILITY, QUALIFYING RESIDENTIAL REAL
PROPERTY SHALL BE EXEMPT FROM TAXATION TO THE EXTENT OF THE  PRODUCT  OF
THE  ASSESSED VALUE OF SUCH PROPERTY MULTIPLIED BY TWENTY PERCENT OF THE
VETERAN'S DISABILITY RATING; PROVIDED FURTHER, THAT SUCH EXEMPTION SHALL
NOT EXCEED SIXTEEN THOUSAND DOLLARS OR THE PRODUCT OF  SIXTEEN  THOUSAND
DOLLARS MULTIPLIED BY THE LATEST CLASS RATIO, WHICHEVER IS LESS.
  (d)  Limitations.    (i)  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 resol-
ution 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  subparagraph
(ii) of this paragraph, paragraph (b) of subdivision four, paragraph (d)
of  subdivision  six  and  paragraph  (b)  of  subdivision seven of this
section; PROVIDED, HOWEVER, THAT IN ANY CITY WITH A  POPULATION  OF  ONE
MILLION  OR  MORE, THE EXEMPTION FROM TAXATION PROVIDED BY THIS SUBDIVI-
SION SHALL BE APPLICABLE TO CITY TAXES AND TAXES LEVIED FOR LOCAL SCHOOL
PURPOSES.
  (ii) Each county, city, town, village or school district may  adopt  a
local  law  to reduce the maximum exemption allowable in paragraphs (a),
(b) and (c) of this subdivision to nine thousand dollars,  six  thousand
dollars  and  thirty  thousand  dollars,  respectively,  or six thousand
dollars, four thousand dollars and twenty thousand dollars,  respective-
ly.  Each county, city, town, village or school district is also author-
ized to adopt a local law to increase the maximum exemption allowable in
paragraphs (a), (b) and (c) of  this  subdivision  to  fifteen  thousand
dollars,  ten thousand dollars and fifty thousand dollars, respectively;
eighteen thousand dollars, twelve thousand dollars  and  sixty  thousand
dollars,  respectively;  twenty-one  thousand dollars, fourteen thousand
dollars, and seventy thousand dollars, respectively;  twenty-four  thou-
sand  dollars,  sixteen  thousand  dollars, and eighty thousand dollars,
respectively; twenty-seven thousand dollars, eighteen thousand  dollars,
and  ninety  thousand  dollars,  respectively;  thirty thousand dollars,
twenty thousand dollars, and one hundred thousand dollars, respectively;
thirty-three thousand dollars,  twenty-two  thousand  dollars,  and  one
hundred ten thousand dollars, respectively; thirty-six thousand dollars,
twenty-four  thousand  dollars, and one hundred twenty thousand dollars,
respectively; thirty-nine thousand dollars, twenty-six thousand dollars,
and one hundred thirty thousand dollars, respectively;  forty-two  thou-
sand dollars, twenty-eight thousand dollars, and one hundred forty thou-
sand  dollars,  respectively;  and  forty-five  thousand dollars, thirty
thousand dollars and one hundred fifty thousand  dollars,  respectively.
In addition, a county, city, town, village or school district which is a
"high-appreciation  municipality"  as  defined  in  this subparagraph is
authorized to adopt a local law to increase the maximum exemption allow-

S. 3853--A                          5

able in paragraphs (a), (b) and (c) of this subdivision  to  thirty-nine
thousand  dollars,  twenty-six  thousand dollars, and one hundred thirty
thousand dollars, respectively; forty-two thousand dollars, twenty-eight
thousand  dollars, and one hundred forty thousand dollars, respectively;
forty-five thousand dollars, thirty thousand  dollars  and  one  hundred
fifty  thousand  dollars,  respectively;  forty-eight  thousand dollars,
thirty-two thousand dollars and  one  hundred  sixty  thousand  dollars,
respectively;  fifty-one  thousand dollars, thirty-four thousand dollars
and one hundred seventy thousand dollars, respectively; fifty-four thou-
sand dollars, thirty-six thousand dollars and one hundred  eighty  thou-
sand  dollars,  respectively; fifty-seven thousand dollars, thirty-eight
thousand dollars and one hundred ninety thousand dollars,  respectively;
sixty  thousand dollars, forty thousand dollars and two hundred thousand
dollars, respectively; sixty-three thousand dollars, forty-two  thousand
dollars  and  two  hundred ten thousand dollars, respectively; sixty-six
thousand dollars, forty-four thousand dollars  and  two  hundred  twenty
thousand  dollars,  respectively; sixty-nine thousand dollars, forty-six
thousand dollars and two hundred thirty thousand dollars,  respectively;
seventy-two  thousand  dollars,  forty-eight  thousand  dollars  and two
hundred forty  thousand  dollars,  respectively;  seventy-five  thousand
dollars,  fifty thousand dollars and two hundred fifty thousand dollars,
respectively; PROVIDED, HOWEVER, A HIGH-APPRECIATION  MUNICIPALITY  THAT
IS  A  SPECIAL  ASSESSING  UNIT  THAT IS A CITY WITH A POPULATION OF ONE
MILLION OR MORE, IS AUTHORIZED TO ADOPT A  LOCAL  LAW  TO  INCREASE  THE
MAXIMUM  EXEMPTION  ALLOWABLE  IN  PARAGRAPHS  (A),  (B) AND (C) OF THIS
SUBDIVISION TO FIFTEEN THOUSAND SIX HUNDRED DOLLARS, TEN  THOUSAND  FOUR
HUNDRED  DOLLARS,  AND FIFTY-TWO THOUSAND DOLLARS, RESPECTIVELY; SIXTEEN
THOUSAND EIGHT HUNDRED DOLLARS, ELEVEN THOUSAND TWO HUNDRED DOLLARS, AND
FIFTY-SIX THOUSAND DOLLARS,  RESPECTIVELY;  EIGHTEEN  THOUSAND  DOLLARS,
TWELVE THOUSAND DOLLARS, AND SIXTY THOUSAND DOLLARS, RESPECTIVELY; NINE-
TEEN  THOUSAND  TWO  HUNDRED  DOLLARS,  TWELVE  THOUSAND  EIGHT  HUNDRED
DOLLARS, AND SIXTY-FOUR THOUSAND DOLLARS, RESPECTIVELY; TWENTY  THOUSAND
FOUR  HUNDRED DOLLARS, THIRTEEN THOUSAND SIX HUNDRED DOLLARS, AND SIXTY-
EIGHT THOUSAND DOLLARS, RESPECTIVELY; TWENTY-ONE  THOUSAND  SIX  HUNDRED
DOLLARS,  FOURTEEN  THOUSAND FOUR HUNDRED DOLLARS, AND SEVENTY-TWO THOU-
SAND DOLLARS, RESPECTIVELY.  For purposes of this subparagraph, a "high-
appreciation municipality" means: (A) a special assessing unit that is a
city, (B) a county for which the commissioner has  established  a  sales
price  differential factor for purposes of the STAR exemption authorized
by section four hundred twenty-five of this title in  three  consecutive
years,  and (C) a city, town, village or school district which is wholly
or partly located within such a county.
  S 5. An exemption granted pursuant to section 458 or 458-a of the real
property tax law that precedes the effective date of this act  shall  be
calculated  on  subsequent assessment rolls as if the original exemption
had been granted pursuant to the provisions of such section, as  amended
by this act.
  S  6.  This  act shall take effect immediately and apply to assessment
rolls based upon the taxable status date occurring on or after the fifth
day of January next succeeding the date on which it shall have become  a
law.