The New York State Senate

                    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

                      [ ] is old law to be omitted.
                                                           LBD00458-01-7

A. 9025                             2

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