senate Bill S4227

2017-2018 Legislative Session

Permits municipalities the local option of providing a tax exemption to National Guard members and reservists

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee


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

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Actions

view actions (10)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 20, 2018 committed to rules
May 14, 2018 advanced to third reading
May 09, 2018 2nd report cal.
May 08, 2018 1st report cal.1075
Jan 03, 2018 referred to veterans, homeland security and military affairs
Jun 21, 2017 committed to rules
May 17, 2017 advanced to third reading
May 16, 2017 2nd report cal.
May 15, 2017 1st report cal.926
Feb 06, 2017 referred to veterans, homeland security and military affairs

Votes

view votes

May 7, 2018 - Veterans, Homeland Security and Military Affairs committee Vote

S4227
11
0
committee
11
Aye
0
Nay
0
Aye with Reservations
1
Absent
0
Excused
0
Abstained
show Veterans, Homeland Security and Military Affairs committee vote details

Veterans, Homeland Security and Military Affairs Committee Vote: May 7, 2018

absent (1)

May 15, 2017 - Veterans, Homeland Security and Military Affairs committee Vote

S4227
13
0
committee
13
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Veterans, Homeland Security and Military Affairs committee vote details

Veterans, Homeland Security and Military Affairs Committee Vote: May 15, 2017

Co-Sponsors

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S4227 (ACTIVE) - Details

See Assembly Version of this Bill:
A5255
Current Committee:
Senate Rules
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in 2019-2020 Legislative Session:
S2667, A1553

S4227 (ACTIVE) - Summary

Provides a tax exemption for U.S. military reservists and members of the National Guard.

S4227 (ACTIVE) - Sponsor Memo

S4227 (ACTIVE) - Bill Text download pdf


                    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.

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