Senate Bill S6682

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

                                  6682

                            I N  S E N A T E

                            February 4, 2016
                               ___________

Introduced  by Sen. STAVISKY -- 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 and the administrative code of
  the city of New York, in relation to allowing municipalities to accept
  retroactive applications for real property tax exemptions from certain
  veterans

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

  Section  1.  Subdivision 1 of section 458 of the real property tax law
is amended by adding a new paragraph 6 to read as follows:
  (6) NOTWITHSTANDING THE  PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
PROVISION  OF  LAW  TO  THE CONTRARY, EACH COUNTY, CITY, TOWN OR VILLAGE
SHALL ADOPT A LOCAL LAW ALLOWING  THE  ASSESSOR  TO  ACCEPT  RETROACTIVE
APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FROM ANY VETER-
AN  TO  WHOM  AN  EXEMPTION  HAS  ALREADY  BEEN  GRANTED PURSUANT TO THE
PROVISIONS OF THIS SECTION, PROVIDED, HOWEVER, THAT SAID  VETERAN  WOULD
HAVE  BEEN ENTITLED TO SUCH EXEMPTION IF HE OR SHE HAD FILED AN APPLICA-
TION FOR EXEMPTION BY THE APPROPRIATE TAXABLE STATUS DATE AND THAT  SUCH
APPLICATIONS  MAY  ONLY BE ACCEPTED FOR ASSESSMENT ROLLS PREPARED ON THE
BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE THAN THREE YEARS PRECED-
ING THE DATE OF SUCH APPLICATION.
  S 2. Section 458-a of the real property tax law is amended by adding a
new subdivision 3-b to read as follows:
  3-B. NOTWITHSTANDING THE PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
PROVISION  OF  LAW  TO  THE CONTRARY, EACH COUNTY, CITY, TOWN OR VILLAGE
SHALL ADOPT A LOCAL LAW ALLOWING  THE  ASSESSOR  TO  ACCEPT  RETROACTIVE
APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FROM ANY VETER-
AN  TO  WHOM  AN  EXEMPTION  HAS  ALREADY  BEEN  GRANTED PURSUANT TO THE
PROVISIONS OF THIS SECTION, PROVIDED, HOWEVER, THAT SAID  VETERAN  WOULD
HAVE  BEEN ENTITLED TO SUCH EXEMPTION IF HE OR SHE HAD FILED AN APPLICA-
TION FOR EXEMPTION BY THE APPROPRIATE TAXABLE STATUS DATE AND THAT  SUCH
APPLICATIONS  MAY  ONLY BE ACCEPTED FOR ASSESSMENT ROLLS PREPARED ON THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11923-01-5
              

S. 6682                             2

BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE THAN THREE YEARS PRECED-
ING THE DATE OF SUCH APPLICATION.
  S 3. Section 458-b of the real property tax law is amended by adding a
new subdivision 3-a to read as follows:
  3-A.  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION OR ANY OTHER
PROVISION OF LAW TO THE CONTRARY, EACH COUNTY,  CITY,  TOWN  OR  VILLAGE
SHALL  ADOPT  A  LOCAL  LAW  ALLOWING THE ASSESSOR TO ACCEPT RETROACTIVE
APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FROM ANY VETER-
AN TO WHOM AN  EXEMPTION  HAS  ALREADY  BEEN  GRANTED  PURSUANT  TO  THE
PROVISIONS  OF  THIS SECTION, PROVIDED, HOWEVER, THAT SAID VETERAN WOULD
HAVE BEEN ENTITLED TO SUCH EXEMPTION IF HE OR SHE HAD FILED AN  APPLICA-
TION  FOR EXEMPTION BY THE APPROPRIATE TAXABLE STATUS DATE AND THAT SUCH
APPLICATIONS MAY ONLY BE ACCEPTED FOR ASSESSMENT ROLLS PREPARED  ON  THE
BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE THAN THREE YEARS PRECED-
ING THE DATE OF SUCH APPLICATION.
  S  4.  Part 1 of subchapter 2 of chapter 2 of title 11 of the adminis-
trative code of the city of New York is amended by adding a new  section
11-245.75 to read as follows:
  S  11-245.75  RETROACTIVE  EXEMPTION  FOR  VETERANS.  PURSUANT  TO THE
EXEMPTIONS SET OUT IN PARAGRAPH SIX OF SECTION FOUR HUNDRED FIFTY-EIGHT,
SUBDIVISION 3-A OF SECTION FOUR HUNDRED FIFTY-EIGHT-A AND SUBDIVIDES 3-B
OF SECTION FOUR HUNDRED FIFTY-EIGHT-B OF THE REAL PROPERTY TAX LAW,  THE
CITY  HEREBY  AUTHORIZES THE ASSESSOR TO ACCEPT RETROACTIVE APPLICATIONS
FROM ANY VETERAN TO WHO AN EXEMPTION HAS ALREADY BEEN GRANTED, PROVIDED,
HOWEVER, THAT SAID VETERAN WOULD HAVE BEEN ENTITLED TO SUCH EXEMPTION IF
HE OR SHE HAD FILED AN APPLICATION  FOR  EXEMPTION  BY  THE  APPROPRIATE
TAXABLE  STATUS DATE AND THAT SUCH APPLICATIONS MAY ONLY BE ACCEPTED FOR
ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES OCCURRING
NO MORE THAN THREE YEARS PRECEDING THE SATE OF SUCH APPLICATION.
  S 5. This act shall take effect immediately.