Senate Bill S2407

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 Senate Committee Veterans, Homeland Security And Military Affairs Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2017-S2407 (ACTIVE) - Details

See Assembly Version of this Bill:
A9025
Current Committee:
Senate Veterans, Homeland Security And Military Affairs
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2742
2011-2012: S1750, A5455
2013-2014: S2181, A566
2015-2016: S4527, A6520
2019-2020: S2930, A5344
2021-2022: S1378, A5766
2023-2024: S5442, A7796

2017-S2407 (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.

2017-S2407 (ACTIVE) - Sponsor Memo

2017-S2407 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2407
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 13, 2017
                                ___________
 
 Introduced  by  Sen.  GOLDEN -- 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, 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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