Senate Bill S4227

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4227
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             February 6, 2017
                                ___________
 
 Introduced by Sen. MARCHIONE -- 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 permitting
   municipalities the local  option  of  providing  a  tax  exemption  to
   National Guard members and reservists

   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.  EXEMPTION  FOR NATIONAL GUARD MEMBERS AND RESERVISTS. 1. AS
 USED IN THIS SECTION:
   (A) "QUALIFIED OWNER"  MEANS  AN  ACTIVE  OR  RETIRED  MEMBER  OF  THE
 NATIONAL  GUARD  OR  RESERVES.  WHERE PROPERTY IS OWNED BY MORE THAN ONE
 QUALIFIED OWNER,  THE  EXEMPTION  TO  WHICH  EACH  IS  ENTITLED  MAY  BE
 COMBINED.
   (B)  "QUALIFYING  RESIDENTIAL REAL PROPERTY" MEANS PROPERTY OWNED BY A
 QUALIFIED OWNER WHICH IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED  HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
 SO USED EXCLUSIVELY FOR RESIDENTIAL  PURPOSES  BUT  IS  USED  FOR  OTHER
 PURPOSES,  SUCH  PORTION  SHALL BE SUBJECT TO TAXATION AND THE REMAINING
 PORTION ONLY SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED  BY  THIS
 SECTION.  SUCH  PROPERTY  MUST BE THE PRIMARY RESIDENCE OF THE QUALIFIED
 OWNER, UNLESS THE QUALIFIED OWNER IS ABSENT FROM  THE  PROPERTY  DUE  TO
 MEDICAL REASONS OR INSTITUTIONALIZATION.
   (C) "MUNICIPALITY" MEANS A COUNTY, TOWN, CITY OR VILLAGE.
   2.  THE  GOVERNING  BODY  OF ANY MUNICIPALITY ACTING THROUGH ITS LOCAL
 LEGISLATIVE BODY OR OTHER GOVERNING AGENCY,  IS  HEREBY  AUTHORIZED  AND
 EMPOWERED  TO  ADOPT  AND  AMEND LOCAL LAWS OR ORDINANCES PROVIDING THAT
 QUALIFYING REAL PROPERTY MAY BE EXEMPT FROM REAL PROPERTY TAXES,  IN  AN
 AMOUNT  EQUAL  TO  FIVE  PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD07090-01-7

 S. 4227                             2
 
 SUCH EXEMPTION SHALL NOT BE IN ADDITION TO ANY OTHER MILITARY  EXEMPTION
 OR ABATEMENT OF TAXES AUTHORIZED BY LAW.
   3.  SUCH  EXEMPTION FROM TAXATION SHALL BE GRANTED UPON AN APPLICATION
 WHICH SHALL INCLUDE A STATEMENT THAT A QUALIFIED OWNER  RESIDES  AT  THE
 PROPERTY.   APPLICATION SHALL BE MADE ANNUALLY UPON A FORM TO BE PROMUL-
 GATED BY THE COMMISSIONER AND SHALL INCLUDE  A  COPY  OF  THE  QUALIFIED
 OWNER'S  TWENTY-YEAR  FAVORABLE  SERVICE  LETTER  FROM THE UNITED STATES
 DEPARTMENT OF DEFENSE. THE APPLICATION AND TWENTY-YEAR FAVORABLE SERVICE
 LETTER SHALL BE FILED BY THE QUALIFIED OWNER TO  THE  ASSESSOR  OF  SUCH
 MUNICIPALITY  WHICH  HAS THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR
 BEFORE THE APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY. IF  THE
 ASSESSOR  IS  SATISFIED  THAT THE PROPERTY IS QUALIFIED FOR AN EXEMPTION
 PURSUANT TO THIS SECTION, THEN SUCH RESIDENTIAL  IMPROVEMENTS  SHALL  BE
 EXEMPT FROM TAXATION AS PROVIDED IN SUBDIVISION TWO OF THIS SECTION.
   § 2. This act shall take effect immediately.