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Assembly Bill A4908B

2015-2016 Legislative Session

Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes in certain cases

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

co-Sponsors

multi-Sponsors

2015-A4908 - Details

See Senate Version of this Bill:
S3048
Current Committee:
Assembly Veterans
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5728
2011-2012: A5041, A9256, S5010
2013-2014: A4621, S1348
2017-2018: A5368

2015-A4908 - 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-A4908 - Bill Text download pdf 

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

                                  4908

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 9, 2015
                               ___________

Introduced by M. of A. WALTER -- read once and referred to the Committee
  on Veterans' 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

multi-Sponsors

2015-A4908A - Details

See Senate Version of this Bill:
S3048
Current Committee:
Assembly Veterans
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5728
2011-2012: A5041, A9256, S5010
2013-2014: A4621, S1348
2017-2018: A5368

2015-A4908A - 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-A4908A - Bill Text download pdf 

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

                                 4908--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 9, 2015
                               ___________

Introduced  by  M.  of A. WALTER, FINCH, RAIA, GRAF, MONTESANO, BRONSON,
  BORELLI, STEC, CORWIN, STECK, HAWLEY, CURRAN -- Multi-Sponsored by  --
  M. of A. CERETTO, TENNEY -- read once and referred to the Committee on
  Veterans'  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.
                                                           LBD01748-03-5

co-Sponsors

multi-Sponsors

2015-A4908B (ACTIVE) - Details

See Senate Version of this Bill:
S3048
Current Committee:
Assembly Veterans
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5728
2011-2012: A5041, A9256, S5010
2013-2014: A4621, S1348
2017-2018: A5368

2015-A4908B (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-A4908B (ACTIVE) - Bill Text download pdf 

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

                                 4908--B

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 9, 2015
                               ___________

Introduced  by  M.  of A. WALTER, FINCH, RAIA, GRAF, MONTESANO, BRONSON,
  STEC, CORWIN, STECK, HAWLEY, CURRAN, CROUCH, LAWRENCE  --  Multi-Spon-
  sored  by -- M. of A. CERETTO, TENNEY -- read once and referred to the
  Committee on Veterans' Affairs -- committee discharged, bill  amended,
  ordered  reprinted  as  amended  and  recommitted to said committee --
  recommitted to the Committee on Veterans' Affairs in  accordance  with
  Assembly Rule 3, sec. 2 -- 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, 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.
  2.  IF  THE  MUNICIPAL  COLLECTING  OFFICER  IS  NOTIFIED  OF  THE NEW
EXEMPTION PRIOR TO PAYMENT OF THE TAXES, HE SHALL ADJUST THE TAX LIABIL-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01748-05-6

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