S T A T E O F N E W Y O R K
________________________________________________________________________
1365
2017-2018 Regular Sessions
I N A S S E M B L Y
January 11, 2017
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Introduced by M. of A. BRAUNSTEIN -- read once and referred to the
Committee on Real Property Taxation
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.
§ 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01761-01-7
A. 1365 2
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.
§ 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.
§ 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:
§ 11-245.75 RETROACTIVE EXEMPTION FOR VETERANS. PURSUANT TO THE
EXEMPTIONS SET OUT IN PARAGRAPH SIX OF SECTION FOUR HUNDRED FIFTY-EIGHT,
SUBDIVISION THREE-A OF SECTION FOUR HUNDRED FIFTY-EIGHT-A AND SUBDIVI-
SION THREE-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 WHOM 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 DATE OF SUCH
APPLICATION.
§ 5. This act shall take effect immediately.