senate Bill S7001A

2017-2018 Legislative Session

Establishes a tax exemption for improvements to the property of severely injured members of the armed forces of the United States

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs Committee


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

Your Voice

do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 01, 2018 print number 7001a
Jun 01, 2018 amend (t) and recommit to veterans, homeland security and military affairs
Jan 03, 2018 referred to veterans, homeland security and military affairs

S7001 - Details

See Assembly Version of this Bill:
A8729
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:
2013-2014: S7556
2015-2016: S2253, A3574
2019-2020: S1681, A7289

S7001 - Summary

Establishes a tax exemption for improvements to the property of severely injured members of the armed forces of the United States; authorizes localities to adopt a local law or resolution granting an exemption from taxation and special ad valorem levies for real property altered or improved for the purposes of removing architectural barriers that challenge the mobility of a severely injured member of the armed forces of the United States.

S7001 - Sponsor Memo

S7001 - Bill Text download pdf


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

                                  7001

                            I N  S E N A T E

                               (PREFILED)

                             January 3, 2018
                               ___________

Introduced  by  Sen.  LARKIN -- 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  granting  a
  real property tax exemption to disabled members of the armed forces of
  the United States

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 3 of section 458 of the real property tax  law,
as  amended  by  chapter  46  of the laws of 2006, is amended to read as
follows:
  3. In addition to any exemption from taxation on real  property  which
may  be  allowed  to veterans pursuant to the provisions of subdivisions
one and two of this section, the  primary  residence  of  any  seriously
disabled  veteran OR MEMBER OF THE ARMED FORCES OF THE UNITED STATES, AS
DEFINED IN SECTION THIRTEEN-A OF THE GENERAL  CONSTRUCTION  LAW  who  is
eligible  for pecuniary assistance from the United States government, or
who has received pecuniary assistance from the United States  government
and  has  applied such assistance toward the acquisition or modification
of a suitable housing unit with special fixtures or  movable  facilities
made  necessary  by the nature of the veteran's OR ARMED FORCES MEMBER'S
disability, and the necessary land therefor, shall be fully exempt  from
taxation  and  special  district  charges and assessments and special ad
valorem levies. The same exemption shall also be allowed on such a hous-
ing unit owned by the unremarried surviving spouse of such  veteran,  or
by  such  veteran OR ARMED FORCES MEMBER and spouse while occupying such
premises as a residence. The unremarried surviving spouse of such veter-
an may transfer the exemption to any new housing unit to be used as  his
or  her  primary  residence.  If  an  exemption has already been granted
pursuant to the provisions of subdivisions one and two of this  section,
application  for  a further exemption as herein provided may be made and
action taken thereon in the same manner as set forth in subdivision  one
of this section.
  § 2. This act shall take effect immediately.

S7001A (ACTIVE) - Details

See Assembly Version of this Bill:
A8729
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:
2013-2014: S7556
2015-2016: S2253, A3574
2019-2020: S1681, A7289

S7001A (ACTIVE) - Summary

Establishes a tax exemption for improvements to the property of severely injured members of the armed forces of the United States; authorizes localities to adopt a local law or resolution granting an exemption from taxation and special ad valorem levies for real property altered or improved for the purposes of removing architectural barriers that challenge the mobility of a severely injured member of the armed forces of the United States.

S7001A (ACTIVE) - Sponsor Memo

S7001A (ACTIVE) - Bill Text download pdf


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

                                 7001--A

                            I N  S E N A T E

                               (PREFILED)

                             January 3, 2018
                               ___________

Introduced  by  Sen.  LARKIN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Veterans, Homeland Securi-
  ty and Military Affairs -- committee discharged, bill amended, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the real property tax law, in relation to establishing a
  tax exemption for improvements to the  property  of  severely  injured
  members of the armed forces of the United States

  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.  IMPROVEMENTS TO PROPERTY OF SEVERELY INJURED MEMBERS OF THE
ARMED FORCES OF THE UNITED STATES. 1. FOR THE PURPOSE OF  THIS  SECTION,
"MEMBER  OF  THE  ARMED FORCES OF THE UNITED STATES" SHALL MEAN A PERSON
WHO SERVED IN THE ARMY, NAVY, AIR  FORCE,  MARINES,  COAST  GUARD  OR  A
RESERVE COMMAND.
  2.  REAL  PROPERTY  ALTERED, INSTALLED OR IMPROVED FOR THE PURPOSES OF
REMOVAL OF ARCHITECTURAL BARRIERS  THAT  CHALLENGE  THE  MOBILITY  OF  A
SEVERELY INJURED MEMBER OF THE ARMED FORCES OF THE UNITED STATES WHO HAS
A  SERVICE-CONNECTED  DISABILITY DUE TO COMBAT AND FOUND FIT TO SERVE BY
THE PHYSICAL  EVALUATION  BOARD  OF  SUCH  SERVICE  MEMBER'S  BRANCH  OF
SERVICE, IN EXISTING PROPERTY USED SOLELY FOR RESIDENTIAL PURPOSES SHALL
BE  EXEMPT  FROM  TAXATION  AND SPECIAL AD VALOREM LEVIES AS HEREINAFTER
PROVIDED. AFTER A PUBLIC HEARING, THE GOVERNING BOARD OF A COUNTY, CITY,
TOWN OR VILLAGE MAY ADOPT A LOCAL LAW AND A SCHOOL DISTRICT MAY ADOPT  A
RESOLUTION  TO  GRANT THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION.
A COPY OF SUCH LOCAL LAW OR RESOLUTION SHALL BE FILED WITH  THE  COMMIS-
SIONER  AND  THE  ASSESSOR  OF  SUCH  COUNTY,  CITY, TOWN OR VILLAGE WHO
PREPARES THE ASSESSMENT ROLL ON WHICH THE TAXES OF  SUCH  COUNTY,  CITY,
TOWN, VILLAGE OR SCHOOL DISTRICT ARE LEVIED.
  3.  (A) IMPROVEMENTS TO SUCH REAL PROPERTY SHALL BE EXEMPT PURSUANT TO
THE FOLLOWING EXEMPTION SCHEDULE:
YEAR OF EXEMPTION                     PERCENTAGE OF EXEMPTION

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.