S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2696--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 20, 2017
                                ___________
 
 Introduced  by  M. of A. ABINANTI, JAFFEE, ZEBROWSKI, SKOUFIS, BRINDISI,
   GUNTHER, SANTABARBARA, LUPARDO,  STECK,  BARRETT,  MAYER,  WALLACE  --
   Multi-Sponsored by -- M. of A. WALTER -- read once and referred to the
   Committee  on  Veterans'  Affairs  --  recommitted to the Committee on
   Veterans' Affairs in accordance  with  Assembly  Rule  3,  sec.  2  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to amend the real property tax law, in relation to veteran alter-
   native tax exemptions
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  458-a of the real property tax law is amended by
 adding two new subdivisions 11 and 12 to read as follows:
   11. THE ASSESSED VALUE OF  ANY  EXEMPTION  GRANTED  PURSUANT  TO  THIS
 SECTION SHALL BE ENTERED BY THE ASSESSOR ON THE ASSESSMENT ROLL WITH THE
 TAXABLE PROPERTY, WITH THE AMOUNT OF THE EXEMPTION ENTERED IN A SEPARATE
 COLUMN.
   12.  THE  EXEMPTION  AUTHORIZED  BY THIS SECTION SHALL HAVE THE EFFECT
 SPECIFIED IN  SECTION  THIRTEEN  HUNDRED  SIX-B  OF  THIS  CHAPTER.  THE
 EXEMPTION  SHALL  NOT BE CONSIDERED WHEN DETERMINING STATE AID TO EDUCA-
 TION PURSUANT TO SECTION THIRTY-SIX HUNDRED TWO OF  THE  EDUCATION  LAW,
 WHEN  DETERMINING  SCHOOL  DISTRICT  DEBT  LIMITS  PURSUANT TO LAW, WHEN
 DETERMINING THE AMOUNT OF TAXES TO BE LEVIED BY OR ON BEHALF OF A SCHOOL
 DISTRICT, WHEN CALCULATING TAX RATES FOR A SCHOOL DISTRICT, WHEN  APPOR-
 TIONING TAXES BETWEEN OR AMONG SCHOOL DISTRICTS, WHEN APPORTIONING TAXES
 AMONG CLASSES IN A SPECIAL ASSESSING UNIT UNDER ARTICLE EIGHTEEN OF THIS
 CHAPTER,  OR  WHEN  APPORTIONING  TAXES  BETWEEN  CLASSES IN AN APPROVED
 ASSESSING UNIT UNDER ARTICLE NINETEEN OF THIS CHAPTER.
   § 2. The real property tax law is amended  by  adding  a  new  section
 1306-b to read as follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01825-04-8
              

 A. 2696--A                          2
 
   §  1306-B.    EFFECT  OF  VETERANS  ALTERNATIVE  EXEMPTION UPON SCHOOL
 DISTRICT TAXES; STATE AID. 1. LEVY OF TAXES; DETERMINATION OF TAXES DUE.
 THE AMOUNT OF TAXES TO BE LEVIED FOR ANY SCHOOL YEAR SHALL BE DETERMINED
 WITHOUT REGARD TO THE FACT THAT STATE AID WILL BE  PAYABLE  PURSUANT  TO
 THIS  SECTION.  IN  ADDITION,  THE TAX RATE FOR ANY SCHOOL YEAR SHALL BE
 DETERMINED AS IF NO  PARCELS  WERE  EXEMPT  FROM  TAXATION  PURSUANT  TO
 SECTION  FOUR  HUNDRED  FIFTY-EIGHT-A  OF THIS CHAPTER. HOWEVER, THE TAX
 RATE SO DETERMINED SHALL BE APPLIED TO THE  TAXABLE  ASSESSED  VALUE  OF
 EACH  PARCEL  AFTER  ACCOUNTING FOR ALL APPLICABLE EXEMPTIONS, INCLUDING
 THE EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED FIFTY-EIGHT-A  OF  THIS
 CHAPTER.
   2.  TAX  SAVINGS.  THE  TAX  SAVINGS  FOR  EACH  PARCEL  RECEIVING THE
 EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED FIFTY-EIGHT-A OF THIS CHAP-
 TER SHALL BE COMPUTED BY SUBTRACTING THE AMOUNT ACTUALLY LEVIED  AGAINST
 THE  PARCEL  FROM  THE AMOUNT THAT WOULD HAVE BEEN LEVIED IF NOT FOR THE
 EXEMPTION.
   3. STATE AID. (A) THE TOTAL TAX SAVINGS DULY PROVIDED BY  EACH  SCHOOL
 DISTRICT  PURSUANT  TO THIS SECTION SHALL BE A STATE CHARGE, WHICH SHALL
 BE PAYABLE AS PROVIDED HEREIN.
   (B) A SCHOOL DISTRICT SEEKING STATE AID PURSUANT TO THIS SECTION SHALL
 SUBMIT AN APPLICATION THEREFOR  TO  THE  COMMISSIONER.  THE  APPLICATION
 SHALL INCLUDE SUCH INFORMATION AS THE COMMISSIONER SHALL REQUIRE.
   (C)  UPON  APPROVING  AN  APPLICATION  FOR  STATE AID PURSUANT TO THIS
 SECTION, THE COMMISSIONER SHALL COMPUTE AND CERTIFY TO THE  COMMISSIONER
 OF  EDUCATION THE AMOUNTS PAYABLE TO THE SCHOOL DISTRICT. SUCH STATE AID
 SHALL BE PAYABLE UPON THE AUDIT AND WARRANT  OF  THE  STATE  COMPTROLLER
 FROM  VOUCHERS  CERTIFIED AND APPROVED BY THE COMMISSIONER OF EDUCATION,
 AS PROVIDED BY SECTION THIRTY-SIX HUNDRED NINE-E OF THE  EDUCATION  LAW,
 AS APPLICABLE.
   (D)  THE  COMMISSIONER MAY AUDIT AN APPLICATION FOR STATE AID PURSUANT
 TO THIS SECTION WITHIN ONE YEAR AFTER AUTHORIZING  PAYMENT  THEREON.  IF
 THE  COMMISSIONER  SHOULD DISCOVER THAT A SCHOOL DISTRICT HAS RECEIVED A
 GREATER OR LESSER AMOUNT OF SUCH AID THAN IT SHOULD HAVE  RECEIVED,  THE
 COMMISSIONER  SHALL  SO  NOTIFY THE SCHOOL DISTRICT, AND SHALL CAUSE THE
 NEXT PAYMENT OF SUCH AID TO THE SCHOOL DISTRICT TO BE  ADJUSTED  ACCORD-
 INGLY.
   (E)  WHEN  AN EXEMPTION PURSUANT TO SECTION FOUR HUNDRED FIFTY-EIGHT-A
 OF THIS CHAPTER HAS BEEN REVOKED, THE AID PAYABLE TO THE SCHOOL DISTRICT
 PURSUANT TO THIS SECTION SHALL BE REDUCED BY THE  AMOUNT  OF  THE  TAXES
 ATTRIBUTABLE TO THE REVOKED EXEMPTION.
   § 3. Paragraph (c) of subdivision 1 of section 458-a of the real prop-
 erty  tax law, as amended by chapter 100 of the laws of 1988, is amended
 to read as follows:
   (c) "Qualified owner" means a veteran, the spouse of a veteran or  the
 unremarried  surviving  spouse of a veteran, PROVIDED SUCH PERSON IS NOT
 EARNING AN ANNUAL INCOME EQUAL TO OR IN EXCESS OF FIVE HUNDRED  THOUSAND
 DOLLARS.  Where  property is owned by more than one qualified owner, the
 exemption to which each is entitled may be combined. Where a veteran  is
 also the unremarried surviving spouse of a veteran, such person may also
 receive any exemption to which the deceased spouse was entitled.
   §  4.  This act shall take effect immediately and shall apply to taxa-
 ble years beginning on and after January 1, 2019.