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

                                  8716

                          I N  A S S E M B L Y

                            January 13, 2016
                               ___________

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

AN  ACT  to  amend the real property tax law, in relation to authorizing
  the parents of an unmarried veteran killed in combat to be entitled to
  a real property tax exemption

  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 PARENTS OF UNMARRIED VETERANS KILLED IN COMBAT.
1. AS USED IN THIS SECTION:
  (A) "ARMED FORCES" MEANS THE UNITED STATES ARMY, NAVY,  MARINE  CORPS,
AIR FORCE, AND COAST GUARD.
  (B)  "KILLED  IN COMBAT" MEANS A VETERAN WHO WAS KILLED WHILE IN FULL-
TIME DUTY IN THE UNITED STATES ARMED FORCES, OTHER THAN ACTIVE DUTY  FOR
TRAINING.
  (C)  "SERVICE  CONNECTED"  MEANS, WITH RESPECT TO DISABILITY OR DEATH,
THAT SUCH DISABILITY WAS INCURRED  OR  AGGRAVATED,  OR  THAT  THE  DEATH
RESULTED  FROM  A DISABILITY INCURRED OR AGGRAVATED, IN THE LINE OF DUTY
ON ACTIVE MILITARY, NAVAL OR AIR SERVICE.
  (D) "QUALIFIED OWNER" MEANS THE PARENTS OF AN UNMARRIED VETERAN WHO IS
DECEASED AND KILLED IN COMBAT. WHERE PROPERTY IS OWNED BY MORE THAN  ONE
QUALIFIED  OWNER,  THE  EXEMPTION  TO  WHICH  EACH  IS  ENTITLED  MAY BE
COMBINED. IF THE PARENTS ARE DIVORCED, THE EXEMPTION  SHALL  BE  EQUALLY
SHARED.
  (E)  "QUALIFIED  RESIDENTIAL  REAL PROPERTY" MEANS PROPERTY OWNED BY A
QUALIFIED OWNER WHICH IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
PROVIDED,  HOWEVER,  THAT IN THE EVENT THAT ANY PORTION OF SUCH PROPERTY
IS NOT USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES, BUT IS USED FOR  OTHER
PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION AND ONLY THE REMAIN-
ING  PORTION  USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES SHALL BE SUBJECT
TO THE EXEMPTION PROVIDED BY THIS SECTION. SUCH PROPERTY  SHALL  BE  THE
PRIMARY  RESIDENCE OF THE PARENTS OF THE UNMARRIED VETERAN KILLED IN THE
LINE OF DUTY.

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

                                                           LBD10674-02-6

A. 8716                             2

  (F) "LATEST STATE EQUALIZATION RATE" MEANS THE LATEST FINAL  EQUALIZA-
TION  RATE ESTABLISHED BY THE COMMISSIONER PURSUANT TO ARTICLE TWELVE OF
THIS CHAPTER.
  (G)  "LATEST  CLASS  RATIO"  MEANS THE LATEST FINAL CLASS RATIO ESTAB-
LISHED BY THE COMMISSIONER PURSUANT TO TITLE ONE OF  ARTICLE  TWELVE  OF
THIS  CHAPTER  FOR USE IN A SPECIAL ASSESSING UNIT AS DEFINED IN SECTION
EIGHTEEN HUNDRED ONE OF THIS CHAPTER.
  2. (A) EACH COUNTY, CITY, TOWN, OR VILLAGE MAY ADOPT A  LOCAL  LAW  TO
PROVIDE  THAT  QUALIFYING RESIDENTIAL REAL PROPERTY SHALL BE EXEMPT FROM
TAXATION TO THE EXTENT OF EITHER: (I) 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 MULTI-
PLIED BY THE LATEST STATE EQUALIZATION RATE OF THE ASSESSING  UNIT,  OR,
IN  THE CASE OF A SPECIAL ASSESSING UNIT, THE LATEST CLASS RATIO, WHICH-
EVER IS LESS; OR (II) 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 OF THE ASSESSING  UNIT,  OR,  IN  THE
CASE  OF  A SPECIAL ASSESSING UNIT, THE LATEST CLASS RATIO, WHICHEVER IS
LESS.
  (B) (I) EACH COUNTY, CITY, TOWN, OR VILLAGE MAY ADOPT A LOCAL  LAW  TO
REDUCE  THE MAXIMUM EXEMPTION ALLOWABLE IN SUBPARAGRAPHS (I) AND (II) OF
PARAGRAPH (A) OF THIS SUBDIVISION TO SIX THOUSAND DOLLARS, NINE THOUSAND
DOLLARS AND THIRTY THOUSAND DOLLARS.
  (II) THE EXEMPTION PROVIDED BY PARAGRAPH (A) OF THIS SUBDIVISION SHALL
BE GRANTED FOR A PERIOD OF TEN YEARS. THE COMMENCEMENT OF SUCH TEN  YEAR
PERIOD  SHALL  BE GOVERNED PURSUANT TO THIS SUBPARAGRAPH. WHERE A QUALI-
FIED OWNER OWNS QUALIFYING RESIDENTIAL REAL PROPERTY  ON  THE  EFFECTIVE
DATE OF THE LOCAL LAW PROVIDING FOR SUCH EXEMPTION, SUCH TEN YEAR PERIOD
SHALL  BE  MEASURED  FROM  THE  ASSESSMENT ROLL PREPARED PURSUANT TO THE
FIRST TAXABLE STATUS DATE OCCURRING ON OR AFTER THE  EFFECTIVE  DATE  OF
THE LOCAL LAW PROVIDING FOR SUCH EXEMPTION. WHERE A QUALIFIED OWNER DOES
NOT  OWN  QUALIFYING  RESIDENTIAL REAL PROPERTY ON THE EFFECTIVE DATE OF
THE LOCAL LAW PROVIDING FOR SUCH EXEMPTION, SUCH TEN YEAR  PERIOD  SHALL
BE  MEASURED  FROM  THE  ASSESSMENT  ROLL PREPARED PURSUANT TO THE FIRST
TAXABLE STATUS DATE OCCURRING AT LEAST SIXTY  DAYS  AFTER  THE  DATE  OF
PURCHASE  OF  QUALIFYING  RESIDENTIAL  REAL PROPERTY; PROVIDED, HOWEVER,
THAT SHOULD THE VETERAN APPLY FOR AND BE GRANTED  AN  EXEMPTION  ON  THE
ASSESSMENT  ROLL  PREPARED  PURSUANT  TO A TAXABLE STATUS DATE OCCURRING
WITHIN SIXTY DAYS AFTER THE DATE OF PURCHASE OF RESIDENTIAL REAL PROPER-
TY, SUCH TEN YEAR PERIOD SHALL BE MEASURED  FROM  THE  FIRST  ASSESSMENT
ROLL  IN  WHICH  THE EXEMPTION OCCURS. IF, BEFORE THE EXPIRATION OF SUCH
TEN YEAR PERIOD, SUCH EXEMPT PROPERTY IS SOLD AND  REPLACED  WITH  OTHER
RESIDENTIAL  REAL  PROPERTY,  SUCH  EXEMPTION MAY BE GRANTED PURSUANT TO
THIS SUBDIVISION FOR THE UNEXPIRED PORTION OF  THE  TEN  YEAR  EXEMPTION
PERIOD.
  3.  NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SECTION, NO LATER
THAN NINETY DAYS BEFORE THE TAXABLE STATUS DATE  NEXT  OCCURRING  ON  OR
AFTER THE THIRTY-FIRST OF DECEMBER, TWO THOUSAND SIXTEEN, AFTER A PUBLIC
HEARING,  THE  GOVERNING  BODY OF ANY COUNTY, CITY, TOWN, OR VILLAGE MAY
ADOPT A LOCAL LAW TO PROVIDE THAT THE EXEMPTION SHALL BE GRANTED  PURSU-
ANT  TO  THIS  SECTION FOR THE PURPOSES OF TAXES LEVIED FOR SUCH COUNTY,
CITY, TOWN, OR VILLAGE. FOR THE PURPOSES OF A COUNTY  WHICH  IS  NOT  AN
ASSESSING  UNIT,  THE TAXABLE STATUS DATE OCCURRING ON OR AFTER DECEMBER
THIRTY-FIRST, TWO THOUSAND SIXTEEN SHALL MEAN THE FIRST  SUCH  TAX  ROLL
FOR WHICH THE COUNTY TAXES ARE LEVIED.

A. 8716                             3

  4. APPLICATION FOR EXEMPTION SHALL BE MADE BY THE OWNER, OR ALL OF THE
OWNERS,  OF  THE PROPERTY ON A FORM PRESCRIBED BY THE COMMISSIONER.  THE
OWNER OR OWNERS SHALL FILE THE COMPLETED FORM IN THE  ASSESSOR'S  OFFICE
ON  OR  BEFORE  THE FIRST APPROPRIATE TAXABLE STATUS DATE. THE EXEMPTION
SHALL  CONTINUE  IN FULL FORCE AND EFFECT FOR ALL APPROPRIATE SUBSEQUENT
TAX YEARS AND THE OWNER OR OWNERS OF THE PROPERTY SHALL NOT BE  REQUIRED
TO REFILE EACH YEAR. APPLICANTS SHALL BE REQUIRED TO REFILE ON OR BEFORE
THE  APPROPRIATE  TAXABLE  STATUS  DATE  IF THE PERCENTAGE OF DISABILITY
PERCENTAGE INCREASES OR DECREASES OR MAY REFILE IF  OTHER  CHANGES  HAVE
OCCURRED WHICH AFFECT QUALIFICATION FOR AN INCREASED OR DECREASED AMOUNT
OF  EXEMPTION.  ANY  APPLICANT  CONVICTED  OF WILLFULLY MAKING ANY FALSE
STATEMENT IN THE APPLICATION FOR SUCH EXEMPTION SHALL BE SUBJECT TO  THE
PENALTIES PRESCRIBED IN THE PENAL LAW.
  5.  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION  OR  ANY OTHER
PROVISION OF LAW, IN A CITY HAVING A POPULATION OF ONE MILLION OR  MORE,
APPLICATIONS FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION SHALL
BE  CONSIDERED TIMELY FILED IF THEY ARE FILED ON OR BEFORE THE FIFTEENTH
DAY OF MARCH OF THE APPROPRIATE YEAR.
  6. A LOCAL LAW ADOPTED PURSUANT TO THIS SECTION MAY BE REPEALED BY THE
GOVERNING BODY OF THE APPLICABLE COUNTY, CITY, TOWN,  OR  VILLAGE.  SUCH
REPEAL SHALL OCCUR AT LEAST NINETY DAYS PRIOR TO THE TAXABLE STATUS DATE
OF SUCH COUNTY, CITY, TOWN, OR VILLAGE.
  S  2.  This  act shall take effect on the thirtieth day after it shall
have become a law; provided, however, that  effective  immediately,  the
addition,  amendment  and/or  repeal of any rule or regulation necessary
for the implementation of this act on its effective date are  authorized
and directed to be made and completed on or before such effective date.