assembly Bill A9025

2017-2018 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 12, 2018 referred to veterans' affairs

Co-Sponsors

Multi-Sponsors

A9025 (ACTIVE) - Details

See Senate Version of this Bill:
S2407
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2742
2011-2012: A5455, S1750
2013-2014: A566, S2181
2015-2016: A6520, S4527
2019-2020: A5344, S2930

A9025 (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.

A9025 (ACTIVE) - Bill Text download pdf


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

                                  9025

                          I N  A S S E M B L Y

                            January 12, 2018
                               ___________

Introduced by M. of A. CUSICK, ABBATE, COLTON, TITONE -- Multi-Sponsored
  by  -- M. of A. HIKIND, M. G. MILLER, THIELE -- read once and referred
  to the Committee on Veterans' 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:
  §  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.
  (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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets