The New York State Senate

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

                                  2210

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 22, 2015
                               ___________

Introduced  by  Sens. LARKIN, ADDABBO, BONACIC, CARLUCCI, CROCI, LIBOUS,
  MARTINS, RANZENHOFER, SEWARD -- read twice and  ordered  printed,  and
  when  printed  to  be committed to the Committee on Veterans, Homeland
  Security and Military Affairs

AN ACT to amend the real property tax law, in  relation  to  authorizing
  school districts to grant an exemption to Cold War veterans

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

  Section 1. Paragraph (a) of subdivision 2 of section 458-b of the real
property tax law, as amended by chapter 235 of  the  laws  of  2009,  is
amended to read as follows:
  (a) Each county, city, town or village may adopt a local law, AND EACH
SCHOOL DISTRICT MAY ADOPT A RESOLUTION, to provide that qualifying resi-
dential  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 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 or; (ii)
fifteen percent of the assessed value of such property; provided  howev-
er,  that such exemption shall not exceed twelve thousand dollars or the
product of twelve thousand dollars multiplied by the latest state equal-
ization rate for the assessing unit,  or,  in  the  case  of  a  special
assessing unit, the latest class ratio, whichever is less.
  S  2. Subparagraphs (i) and (iii) of paragraph (c) of subdivision 2 of
section 458-b of the real property tax law, as amended by chapter 235 of
the laws of 2009, subparagraph (iii) as further amended  by  subdivision
(b)  of  section  1  of  part  W  of chapter 56 of the laws of 2010, are
amended to read as follows:
  (i) The exemption from taxation provided by this subdivision shall  be
applicable  to  county,  city,  town, [and] village, AND SCHOOL DISTRICT

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04575-01-5

S. 2210                             2

taxation[, but shall not  be  applicable  to  taxes  levied  for  school
purposes].
  (iii)  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
qualified  owner owns qualifying residential real property on the effec-
tive date of the local law OR RESOLUTION 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  OR  RESOLUTION  providing  for  such
exemption.  Where  a qualified owner does not own qualifying residential
real property on the effective date  of  the  local  law  OR  RESOLUTION
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 quali-
fying 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 property, 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. Each county,
city, town or village may adopt a local law,  AND  SCHOOL  DISTRICT  MAY
ADOPT  A  RESOLUTION, to reduce the maximum exemption allowable in para-
graphs (a) and (b) of this subdivision to  six  thousand  dollars,  nine
thousand  dollars  and  thirty  thousand  dollars, respectively, or four
thousand dollars, six thousand  dollars  and  twenty  thousand  dollars,
respectively.  Each county, city, town, or village is also authorized to
adopt a local law, AND  SCHOOL  DISTRICT  MAY  ADOPT  A  RESOLUTION,  to
increase  the  maximum  exemption allowable in paragraphs (a) and (b) of
this subdivision to ten thousand dollars, fifteen thousand  dollars  and
fifty  thousand dollars, respectively; twelve thousand dollars, eighteen
thousand dollars and  sixty  thousand  dollars,  respectively;  fourteen
thousand  dollars,  twenty-one  thousand  dollars  and  seventy thousand
dollars, respectively; sixteen thousand  dollars,  twenty-four  thousand
dollars  and  eighty  thousand  dollars, respectively; eighteen thousand
dollars, twenty-seven thousand  dollars  and  ninety  thousand  dollars,
respectively;  twenty  thousand dollars, thirty thousand dollars and one
hundred thousand dollars,  respectively;  twenty-two  thousand  dollars,
thirty-three  thousand  dollars  and  one  hundred ten thousand dollars,
respectively; twenty-four thousand dollars, thirty-six thousand  dollars
and  one  hundred  twenty thousand dollars, respectively. In addition, a
county, city, town or village  which  is  a  "high-appreciation  munici-
pality"  as  defined in this subparagraph is authorized to adopt a local
law, AND EACH SCHOOL DISTRICT WHICH IS WITHIN A HIGH-APPRECIATION  MUNI-
CIPALITY  IS  AUTHORIZED  TO ADOPT A RESOLUTION, to increase the maximum
exemption allowable in paragraphs (a) and (b)  of  this  subdivision  to
twenty-six  thousand  dollars,  thirty-nine  thousand  dollars  and  one
hundred thirty thousand  dollars,  respectively;  twenty-eight  thousand
dollars,  forty-two  thousand  dollars  and  one  hundred forty thousand
dollars, respectively;  thirty  thousand  dollars,  forty-five  thousand
dollars and one hundred fifty thousand dollars, respectively; thirty-two
thousand  dollars,  forty-eight  thousand  dollars and one hundred sixty
thousand dollars, respectively; thirty-four thousand dollars,  fifty-one

S. 2210                             3

thousand dollars and one hundred seventy thousand dollars, respectively;
thirty-six thousand dollars, fifty-four thousand dollars and one hundred
eighty  thousand  dollars, respectively.   For purposes of this subpara-
graph, a "high-appreciation municipality" means: (A) a special assessing
unit  that is a city, (B) a county for which the commissioner has estab-
lished 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  or  village  which  is
wholly or partly located within such a county.
  S  3.  Subdivision 5 of section 458-b of the real property tax law, as
added by chapter 655 of the laws of 2007, is amended to read as follows:
  5. A local law OR RESOLUTION adopted pursuant to this section  may  be
repealed  by  the  governing  body of the applicable county, city, town,
[or] village OR SCHOOL DISTRICT.  Such repeal shall occur at least nine-
ty days prior to the taxable status date of  such  county,  city,  town,
[or] village OR SCHOOL DISTRICT.
  S 4. This act shall take effect immediately.

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

                                 2210--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 22, 2015
                               ___________

Introduced  by  Sens. LARKIN, ADDABBO, AVELLA, BONACIC, CARLUCCI, CROCI,
  GALLIVAN, MARTINS, RANZENHOFER,  SEWARD  --  read  twice  and  ordered
  printed,  and  when printed to be committed to the Committee on Veter-
  ans, 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 commit-
  tee

AN ACT to amend the real property tax law, in  relation  to  authorizing
  school districts to grant an exemption to Cold War veterans

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

  Section 1. Paragraph (a) of subdivision 2 of section 458-b of the real
property tax law, as amended by chapter 235 of  the  laws  of  2009,  is
amended to read as follows:
  (a) Each county, city, town or village may adopt a local law, AND EACH
SCHOOL DISTRICT MAY ADOPT A RESOLUTION, to provide that qualifying resi-
dential  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 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 or; (ii)
fifteen percent of the assessed value of such property; provided  howev-
er,  that such exemption shall not exceed twelve thousand dollars or the
product of twelve thousand dollars multiplied by the latest state equal-
ization rate for the assessing unit,  or,  in  the  case  of  a  special
assessing unit, the latest class ratio, whichever is less.
  S  2. Subparagraphs (i) and (iii) of paragraph (c) of subdivision 2 of
section 458-b of the real property tax law, subparagraph (i) as  amended

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04575-02-6

S. 2210--A                          2

by  chapter 235 of the laws of 2009 and subparagraph (iii) as amended by
chapter 381 of the laws of 2015, are amended to read as follows:
  (i)  The exemption from taxation provided by this subdivision shall be
applicable to county, city, town, [and]  village,  AND  SCHOOL  DISTRICT
taxation[,  but  shall  not  be  applicable  to  taxes levied for school
purposes].
  (iii) 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
qualified owner owns qualifying residential real property on the  effec-
tive  date  of the local law OR RESOLUTION 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  OR  RESOLUTION  providing for such
exemption. Where a qualified owner does not own  qualifying  residential
real  property  on  the  effective  date  of the local law OR RESOLUTION
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  quali-
fying  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 property, 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.  Each  county,
city,  town  or  village may adopt a local law, AND EACH SCHOOL DISTRICT
MAY ADOPT A RESOLUTION, to reduce the  maximum  exemption  allowable  in
paragraphs (a) and (b) of this subdivision to six thousand dollars, nine
thousand  dollars  and  thirty  thousand  dollars, respectively, or four
thousand dollars, six thousand  dollars  and  twenty  thousand  dollars,
respectively.  Each county, city, town, or village is also authorized to
adopt a local law, AND EACH SCHOOL DISTRICT MAY ADOPT A  RESOLUTION,  to
increase  the  maximum  exemption allowable in paragraphs (a) and (b) of
this subdivision to ten thousand dollars, fifteen thousand  dollars  and
fifty  thousand dollars, respectively; twelve thousand dollars, eighteen
thousand dollars and  sixty  thousand  dollars,  respectively;  fourteen
thousand  dollars,  twenty-one  thousand  dollars  and  seventy thousand
dollars, respectively; sixteen thousand  dollars,  twenty-four  thousand
dollars  and  eighty  thousand  dollars, respectively; eighteen thousand
dollars, twenty-seven thousand  dollars  and  ninety  thousand  dollars,
respectively;  twenty  thousand dollars, thirty thousand dollars and one
hundred thousand dollars,  respectively;  twenty-two  thousand  dollars,
thirty-three  thousand  dollars  and  one  hundred ten thousand dollars,
respectively; twenty-four thousand dollars, thirty-six thousand  dollars
and one hundred twenty thousand dollars, respectively; thirty-nine thou-
sand  dollars, twenty-six thousand dollars, and one hundred thirty thou-
sand dollars, respectively;  forty-two  thousand  dollars,  twenty-eight
thousand  dollars, and one hundred forty thousand dollars, respectively;
and forty-five thousand dollars, thirty thousand dollars and one hundred
fifty thousand dollars, respectively. In addition, a county, city,  town
or  village  which  is  a "high-appreciation municipality" as defined in
this subparagraph is authorized to adopt a local law,  AND  EACH  SCHOOL
DISTRICT  WHICH IS WITHIN A HIGH-APPRECIATION MUNICIPALITY IS AUTHORIZED

S. 2210--A                          3

TO ADOPT A RESOLUTION, to increase the maximum  exemption  allowable  in
paragraphs  (a)  and  (b)  of  this  subdivision  to twenty-six thousand
dollars, thirty-nine thousand dollars and one  hundred  thirty  thousand
dollars, respectively; twenty-eight thousand dollars, forty-two thousand
dollars  and  one  hundred  forty thousand dollars, respectively; thirty
thousand dollars, forty-five thousand  dollars  and  one  hundred  fifty
thousand dollars, respectively; thirty-two thousand dollars, forty-eight
thousand  dollars  and one hundred sixty thousand dollars, respectively;
thirty-four thousand dollars, fifty-one thousand dollars and one hundred
seventy thousand dollars,  respectively;  thirty-six  thousand  dollars,
fifty-four  thousand  dollars  and  one hundred eighty thousand 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.    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 differ-
ential 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 or village which is wholly  or  partly  located  within
such a county.
  S  3.  Subdivision 5 of section 458-b of the real property tax law, as
added by chapter 655 of the laws of 2007, is amended to read as follows:
  5. A local law OR RESOLUTION adopted pursuant to this section  may  be
repealed  by  the  governing  body of the applicable county, city, town,
[or] village OR SCHOOL DISTRICT.  Such repeal shall occur at least nine-
ty days prior to the taxable status date of  such  county,  city,  town,
[or] village OR SCHOOL DISTRICT.
  S 4. This act shall take effect immediately.