NY State Senate Bill 2015-S1045

Archive: Last Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2016	referred to veterans, homeland security and military affairs
Jan 08, 2015	referred to veterans, homeland security and military affairs

2015-S1045 (ACTIVE) - Details

Current Committee:: Senate Veterans, Homeland Security And Military Affairs
Law Section:: Real Property Tax Law
Laws Affected:: Amd §458-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S6147
2017-2018: S1269

2015-S1045 (ACTIVE) - Summary

Provides that such exemption shall be effective retroactively to the prior fiscal year, but not beyond one year; also provides that if such exemption is granted it shall be prorated to the date upon which the veteran filed the application.

2015-S1045 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S1045

TITLE OF BILL:  An act to amend the real property tax law, in relation
to certain veterans' exemptions

PURPOSE OR GENERAL IDEA OF BILL:

The purpose of the bill is to update the "period of war" definitions
in the alternative veterans' exemption to include recent and current
"hostilities" in Somalia, Bosnia, and Kosovo and in the Global War on
Terrorism respectively. The bill also provides special consideration
to such veterans allowing them to file applications for alternative
veterans' exemptions that will be effective retroactively for no more
than 1 year and prorated accordingly.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the bill amends paragraphs (a) of subdivision 1, and
subdivisions 3 and 3-a of section 458-a of the real property tax law,
by amending the definition of "period of war" to include hostilities
participated in by military forces of the United States in the Global
War on Terrorism from September 11, 2001 through the end of such
hostilities and hostilities participated in by military forces of the
United States in NATO related combat theaters in Somalia from August
1992 through March 1994, Bosnia in December 1995 through November 2004
and Kosovo in April 1999 through June 1999; and by adding that once an

application is made such exemption shall be effective retroactively to
the prior fiscal year, but not beyond one year; and if such exemption
is granted it shall be prorated to the date upon which the veteran
filed the application.

Section 2 of the bill sets forth an immediate effective date.

JUSTIFICATION:

Subdivision 1 of Section 458-a of the real property tax law has not
been updated to include recent and current "periods of war" where
United States military forces were engaged in "hostilities" including
the Global War on Terrorism, Somalia, Bosnia and Kosovo. Since
military personnel were actively engaged in hostilities in each of
these operations, they should be afforded the same eligibility to
apply for veterans alternative exemptions provided to veterans of
other "periods of war" currently provided for in this section of the
real property tax law.

In addition, although there are necessary requirements for the timely
filing of applications for property tax exemptions, veterans who are
covered under Section 958-a deserve special recognition and privilege
due the sacrifices that they so readily gave their nation. Many times
"combat veterans" are unaware of their entitlement to the tax
exemptions provided in this section of the real property tax law and
unwittingly lose out on tremendous benefits which many of them could
desperately use. This is especially the case for those veterans who
suffered injury or surviving spouses of deceased veterans who may be
dealing with significant financial pressures. Therefore, it is
appropriate that the state provide for a retroactive exemption of no
more than 1 year, which will be prorated accordingly from the date


that the veteran (or their eligible spouse) submits their application
for the alternative veterans' exemption.

PRIOR LEGISLATIVE HISTORY:

None.

FISCAL IMPLICATIONS:

To Be Determined.

EFFECTIVE DATE:

This act shall take effect immediately.

2015-S1045 (ACTIVE) - Bill Text download pdf

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

                                  1045

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             January 8, 2015
                               ___________

Introduced  by  Sen.  AVELLA -- 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 certain veter-
  ans' exemptions

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

  Section  1. Paragraph (a) of subdivision 1, and subdivisions 3 and 3-a
of section 458-a of the real property tax law, paragraph (a) of subdivi-
sion 1 as amended by chapter 179 of the laws of 2006, subdivision  3  as
amended  by  chapter  646  of the laws of 2004 and as further amended by
paragraph (b) of section 1 of part W of chapter 56 of the laws of  2010,
subdivision 3-a as added by chapter 531 of the laws of 2006, are 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
Gulf   conflict,   which   commenced  August  second,  nineteen  hundred
ninety[.]; THE HOSTILITIES PARTICIPATED IN BY THE MILITARY FORCES OF THE
UNITED STATES IN THE GLOBAL WAR ON TERRORISM  FROM  SEPTEMBER  ELEVENTH,
TWO  THOUSAND  ONE  THROUGH THE END OF SUCH HOSTILITIES; AND THE HOSTIL-
ITIES PARTICIPATED IN BY THE MILITARY FORCES OF  THE  UNITED  STATES  IN
NATO  RELATED  COMBAT  THEATERS IN SOMALIA FROM AUGUST, NINETEEN HUNDRED
NINETY-TWO THROUGH MARCH, NINETEEN HUNDRED NINETY-FOUR, BOSNIA IN DECEM-
BER, NINETEEN HUNDRED NINETY-FIVE THROUGH NOVEMBER,  TWO  THOUSAND  FOUR
AND KOSOVO IN APRIL, NINETEEN HUNDRED NINETY-NINE THROUGH JUNE, NINETEEN
HUNDRED NINETY-NINE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02141-01-5

S. 1045                             2

  3.  Application for exemption must 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 appropriate taxable  status  date;  PROVIDED,  HOWEVER,
THAT SUCH EXEMPTION SHALL BE EFFECTIVE RETROACTIVELY TO THE PRIOR FISCAL
YEAR,  BUT  NOT  BEYOND  ONE  YEAR; AND, PROVIDED, FURTHER, THAT IF SUCH
EXEMPTION IS GRANTED IT SHALL BE PRORATED TO THE  DATE  UPON  WHICH  THE
VETERAN  FILED  THE  APPLICATION.   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 making any willful false statement in the appli-
cation for such exemption shall be subject to the  penalties  prescribed
in the penal law.
  3-a.  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;  PROVIDED,  HOWEVER,  THAT  SUCH
EXEMPTION SHALL BE EFFECTIVE RETROACTIVELY TO THE PRIOR FISCAL YEAR, BUT
NOT  BEYOND  ONE YEAR; AND, PROVIDED, FURTHER, THAT IF SUCH EXEMPTION IS
GRANTED IT SHALL BE PRORATED TO THE DATE UPON WHICH  THE  VETERAN  FILED
THE APPLICATION.
  S 2. This act shall take effect immediately.

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Senate Bill S1045

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Archive: Last Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs Committee

Actions

2015-S1045 (ACTIVE) - Details

2015-S1045 (ACTIVE) - Summary

2015-S1045 (ACTIVE) - Sponsor Memo

2015-S1045 (ACTIVE) - Bill Text download pdf

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Sponsored By

Tony Avella

Archive: Last Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs Committee

Actions

2015-S1045 (ACTIVE) - Details

2015-S1045 (ACTIVE) - Summary

2015-S1045 (ACTIVE) - Sponsor Memo

2015-S1045 (ACTIVE) - Bill Text download pdf

Comments