S T A T E O F N E W Y O R K
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2635
2015-2016 Regular Sessions
I N A S S E M B L Y
January 20, 2015
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Introduced by M. of A. THIELE, GIGLIO, KOLB, McDONOUGH, McKEVITT, RAIA,
TEDISCO -- Multi-Sponsored by -- M. of A. BARCLAY, BUTLER, CROUCH,
HAWLEY -- read once and referred to the Committee on Real Property
Taxation
AN ACT to amend the real property tax law, in relation to tax exemptions
for persons with active military service of the United States and
eligible reservists
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 CERTAIN PERSONS WITH ACTIVE MILITARY SERVICE OF
THE UNITED STATES AND CERTAIN RESERVISTS. 1. FOR PURPOSES OF THIS
SECTION, "ELIGIBLE RESERVIST" MEANS A MEMBER OF A RESERVE COMPONENT OF
THE ARMED FORCES OF THE UNITED STATES ORDERED TO ACTIVE DUTY BY THE
PRESIDENT OF THE UNITED STATES.
2. REAL PROPERTY OWNED BY AN ELIGIBLE PERSON WITH ACTIVE MILITARY
SERVICE, SUCH PERSON'S SPOUSE, AN ELIGIBLE RESERVIST OR SUCH RESERVIST'S
SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE,
TOWN, PART TOWN, SPECIAL DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF
SPECIAL ASSESSMENTS, PROVIDED THAT THE GOVERNING BODY OF A CITY,
VILLAGE, TOWN OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
3. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN ELIGIBLE PERSON WITH
ACTIVE MILITARY SERVICE, SUCH PERSON'S SPOUSE, AN ELIGIBLE RESERVIST OR
SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS:
(A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
(B) THE PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
USED EXCLUSIVELY FOR THE APPLICANT'S RESIDENCE BUT IS USED FOR OTHER
PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION AND THE REMAINING
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01051-01-5
A. 2635 2
PORTION ONLY SHALL BE ENTITLED TO THE EXEMPTION PROVIDED BY THIS
SECTION; AND
(C) THE ELIGIBLE PERSON WITH ACTIVE MILITARY SERVICE OR THE ELIGIBLE
RESERVIST RETAINED HIS OR HER ACTIVE DUTY STATUS FOR AT LEAST NINETY
CONSECUTIVE DAYS WITHIN THE IMMEDIATELY PRECEDING CALENDAR YEAR IN WHICH
HE OR SHE IS REQUESTING THE EXEMPTION AS AUTHORIZED BY THIS SECTION.
4. ANY ELIGIBLE PERSON WITH ACTIVE MILITARY SERVICE OR ANY ELIGIBLE
RESERVIST SHALL BE GRANTED THE EXEMPTION AS AUTHORIZED BY THIS SECTION
FOR THE PERIOD OF HIS OR HER ACTIVE DUTY STATUS AS LONG AS HIS OR HER
PRIMARY RESIDENCE IS LOCATED WITHIN A VILLAGE, TOWN OR COUNTY IN WHICH
THE GOVERNING BODY OF SUCH VILLAGE, TOWN OR COUNTY, AFTER A PUBLIC HEAR-
ING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING FOR SUCH
EXEMPTION.
5. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR OR
OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
ING SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
PRESCRIBED BY THE COMMISSIONER.
6. NO APPLICANT WHO IS AN ELIGIBLE PERSON WITH ACTIVE MILITARY SERVICE
OR AN ELIGIBLE RESERVIST WHO BY REASON OF SUCH STATUS IS RECEIVING ANY
BENEFIT UNDER THE PROVISIONS OF THIS ARTICLE ON THE EFFECTIVE DATE OF
THIS SECTION SHALL SUFFER ANY DIMINUTION OF SUCH BENEFIT BECAUSE OF THE
PROVISIONS OF THIS SECTION.
S 2. This act shall take effect immediately, shall be deemed to have
been in full force and effect on and after September 11, 2001 and shall
apply to taxable status dates occurring on or after September 11, 2001.