NY State Senate Bill 2015-S4527

Senate Bill S4527

2015-2016 Legislative Session

Relates to a real property tax exemption for property owned by certain persons performing active duty in a combat zone

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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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2016	referred to veterans, homeland security and military affairs
Mar 26, 2015	referred to veterans, homeland security and military affairs

co-Sponsors

2015-S4527 (ACTIVE) - Details

See Assembly Version of this Bill:: A6520
Current Committee:: Senate Veterans, Homeland Security And Military Affairs
Law Section:: Real Property Tax Law
Laws Affected:: Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2742
2011-2012: S1750, A5455
2013-2014: S2181, A566
2017-2018: S2407, A9025
2019-2020: S2930, A5344
2021-2022: S1378, A5766
2023-2024: S5442, A7796

2015-S4527 (ACTIVE) - Summary

Authorizes municipalities to offer a real property tax exemption for property owned by certain persons performing active duty in a combat zone in an amount equal to ten percent of the assessed value of the real property.

2015-S4527 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S4527                REVISED 11/16/15

 TITLE OF BILL :  An act to amend the real property tax law, in
relation to a real property tax exemption for property owned by
certain persons performing active duty in a combat zone

 PURPOSE :  To provide local governments with the opportunity to
afford any homeowner who engaged in active service in the armed forces
of the United States during the year to receive a partial exemption
from the municipal real property taxes for that year

 SUMMARY OF PROVISIONS :

Section one of the bill adds a new section 458-c to the Real Property
Tax Law to provide local governments with the option to provide a
partial exemption against the municipal real property taxes assessed
on the primary residence of a person who was in active service in the
armed forces of the United States during the year.

Section two provides that this act shall take effect immediately and
shall apply to real property having a taxable status date on or after
such effective date.

 EXISTING LAW : New bill

 JUSTIFICATION :  This bill assists in reducing the financial burden

experienced by the active military personnel in a combat zone. Many
servicemen and women have taken pay cuts from their civilian jobs to
serve their country in a time of need. These servicemen and women
deserve support from their government and fellow citizens including
ameliorating financial hardship for their families back home.
Increased property taxes across this State have imposed greater
financial stress on these men and women engaged in active combat duty.
A 10% tax exemption on their primary residence is warranted and helps
mitigate the increasing tax burdens of home ownership.

 LEGISLATIVE HISTORY :  2014: S.2181/A.566 - Veterans, Homeland
Security & Military Affairs/Veterans' Affairs
2013: S.2181/A.566 - Veterans, Homeland Security & Military
Affairs/Veterans' Affairs
2012: S.1750/A.5455 - Veterans, Homeland Security & Military
Affairs/Veterans' Affairs
2011: S.1750/A.5455 - Veterans, Homeland Security & Military
Affairs/Veterans' Affairs
2010: S.2742 - Veterans, Homeland Security & Military Affairs
2009: S.2742 - Veterans, Homeland Security & Military Affairs
2008: S.1311/A.438 - Passed Senate/Veterans' Affairs
2007: S.1311/A.438 - 3rd Reading Calendar/Veterans' Affairs
2006: S.5973/A.9054 - Veterans, Homeland Security & Military
Affairs/Veterans' Affairs
2005: S.5973/A.9054 - Rules/Real Property Taxation

 FISCAL IMPLICATIONS : None to the State

 LOCAL FISCAL IMPLICATIONS :  This bill provides local governments
with the option to a real property tax exemption for qualified
homeowners.

 EFFECTIVE DATE :  This act shall take effect immediately and shall
apply to real property having a taxable status date on or after such
effective date.

2015-S4527 (ACTIVE) - Bill Text download pdf

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

                                  4527

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             March 26, 2015
                               ___________

Introduced  by  Sen.  GOLDEN -- 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 a real proper-
  ty tax exemption for property  owned  by  certain  persons  performing
  active duty in a combat zone

  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.  ACTIVE  DUTY  SERVICE IN A COMBAT ZONE.  1. FOR PURPOSES OF
THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
  (A) "ACTIVE SERVICE IN THE ARMED FORCES OF THE  UNITED  STATES"  SHALL
MEAN  ACTIVE DUTY (OTHER THAN FOR TRAINING) IN THE ARMY, NAVY (INCLUDING
THE MARINE CORPS), AIR FORCE OR COAST GUARD  OF  THE  UNITED  STATES  AS
DEFINED IN TITLE TEN OF THE UNITED STATES CODE.
  (B)  "COMBAT  ZONE"  SHALL MEAN AN AREA DESIGNATED BY THE PRESIDENT OF
THE UNITED STATES BY EXECUTIVE ORDER AS A "COMBAT ZONE".
  (C) "QUALIFYING REAL PROPERTY" SHALL MEAN  RESIDENTIAL  REAL  PROPERTY
OWNED  BY  A  PERSON WHO PERFORMED ACTIVE SERVICE IN THE ARMED FORCES OF
THE UNITED STATES IN A COMBAT ZONE DURING THE TAXABLE YEAR.
  2. AFTER A PUBLIC HEARING, A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A
LOCAL LAW PROVIDING FOR AN EXEMPTION PURSUANT TO THE PROVISIONS OF  THIS
SECTION.  SUCH LOCAL LAW MAY PROVIDE THAT QUALIFYING REAL PROPERTY OWNED
BY  A  PERSON  WHO  AT ANY TIME DURING THE TAXABLE YEAR PERFORMED ACTIVE
SERVICE IN THE ARMED FORCES OF THE UNITED STATES IN A COMBAT ZONE  SHALL
BE  EXEMPT  FROM  TAXATION  IN  AN  AMOUNT  EQUAL  TO TEN PERCENT OF THE
ASSESSED VALUE OF SUCH QUALIFYING REAL PROPERTY.
  3. (A) THE AUTHORITY GRANTED IN SUBDIVISION TWO OF THIS SECTION  SHALL
NOT  BE  CONSTRUED  TO  PERMIT A COUNTY, CITY, TOWN OR VILLAGE TO EXEMPT
QUALIFYING REAL PROPERTY FROM TAXES LEVIED FOR SCHOOL PURPOSES.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07040-01-5

S. 4527                             2

  (B) THE PROVISIONS OF THIS SECTION SHALL ONLY APPLY TO QUALIFYING REAL
PROPERTY WHICH IS THE PRIMARY RESIDENCE OF THE APPLICANT, PROVIDED THAT,
IN THE EVENT ANY PORTION OF SUCH REAL PROPERTY IS NOT  USED  EXCLUSIVELY
FOR  THE  APPLICANT'S  OR  HIS  OR  HER SPOUSE'S PRIMARY RESIDENCE, SUCH
PORTION SHALL NOT BE SUBJECT TO THE EXEMPTION GRANTED BY THIS SECTION.
  4.  AN  EXEMPTION  SHALL BE GRANTED PURSUANT TO THIS SECTION ONLY UPON
APPLICATION BY THE OWNER OF THE PROPERTY ON A FORM AND IN SUCH A  MANNER
AS  SHALL BE PRESCRIBED BY THE COMMISSIONER. THE APPLICANT SHALL FURNISH
SUCH INFORMATION AS THE COMMISSIONER SHALL REQUIRE.
  S 2. This act shall take effect immediately and shall  apply  to  real
property having a taxable status date on or after such effective date.

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Senate Bill S4527

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Sponsored By

Martin J. Golden