senate Bill S2520A

2017-2018 Legislative Session

Authorizes a real property tax exemption for certain eligible reservists

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

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Actions

view actions (14)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2018 print number 2520b
Jan 04, 2018 amend and recommit to veterans, homeland security and military affairs
Jan 03, 2018 referred to veterans, homeland security and military affairs
returned to senate
died in assembly
May 23, 2017 referred to real property taxation
delivered to assembly
passed senate
Apr 26, 2017 advanced to third reading
Apr 25, 2017 2nd report cal.
Apr 24, 2017 1st report cal.562
Mar 29, 2017 print number 2520a
Mar 29, 2017 amend (t) and recommit to veterans, homeland security and military affairs
Jan 13, 2017 referred to veterans, homeland security and military affairs

Votes

view votes

Apr 24, 2017 - Veterans, Homeland Security and Military Affairs committee Vote

S2520A
11
0
committee
11
Aye
0
Nay
2
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: Apr 24, 2017

aye wr (2)

S2520 - Details

See Assembly Version of this Bill:
A8711
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: S6429
2015-2016: S534, A2635
2019-2020: S713

S2520 - Summary

Authorizes a real property tax exemption for certain eligible reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such eligible reservists to be his or her primary residence; such reservist must have retained his or her active duty status for at least 90 consecutive days to claim such tax exemption.

S2520 - Sponsor Memo

S2520 - Bill Text download pdf


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

                                  2520

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 13, 2017
                               ___________

Introduced  by Sen. GALLIVAN -- 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 tax exemptions
  for persons with active military service  of  the  United  States  and
  eligible 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 CERTAIN PERSONS WITH ACTIVE MILITARY SERVICE OF
THE  UNITED  STATES  AND  CERTAIN  RESERVISTS.  1.  FOR PURPOSES OF THIS
SECTION, "ELIGIBLE RESERVIST" MEANS A MEMBER OF A RESERVE  COMPONENT  OF
THE  ARMED  FORCES  OF  THE  UNITED STATES ORDERED TO ACTIVE DUTY BY THE
PRESIDENT OF THE UNITED STATES.
  2. REAL PROPERTY OWNED BY AN  ELIGIBLE  PERSON  WITH  ACTIVE  MILITARY
SERVICE, SUCH PERSON'S SPOUSE, AN ELIGIBLE RESERVIST OR SUCH RESERVIST'S
SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE,
TOWN,  PART  TOWN,  SPECIAL  DISTRICT  OR  COUNTY PURPOSES, EXCLUSIVE OF
SPECIAL ASSESSMENTS,  PROVIDED  THAT  THE  GOVERNING  BODY  OF  A  CITY,
VILLAGE,  TOWN  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
  3. SUCH EXEMPTION SHALL NOT BE GRANTED  TO  AN  ELIGIBLE  PERSON  WITH
ACTIVE  MILITARY SERVICE, SUCH PERSON'S SPOUSE, AN ELIGIBLE RESERVIST OR
SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS:
  (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
  (B)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
USED  EXCLUSIVELY  FOR  THE  APPLICANT'S RESIDENCE BUT IS USED FOR OTHER
PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00290-01-7

Co-Sponsors

S2520A - Details

See Assembly Version of this Bill:
A8711
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: S6429
2015-2016: S534, A2635
2019-2020: S713

S2520A - Summary

Authorizes a real property tax exemption for certain eligible reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such eligible reservists to be his or her primary residence; such reservist must have retained his or her active duty status for at least 90 consecutive days to claim such tax exemption.

S2520A - Sponsor Memo

S2520A - Bill Text download pdf


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

                                 2520--A

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 13, 2017
                               ___________

Introduced  by Sen. GALLIVAN -- 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 tax exemptions
  for certain eligible 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 CERTAIN RESERVISTS. 1.  FOR  PURPOSES  OF  THIS
SECTION,  "ELIGIBLE  RESERVIST" MEANS A MEMBER OF A RESERVE COMPONENT OF
THE ARMED FORCES OF THE UNITED STATES ORDERED  TO  ACTIVE  DUTY  BY  THE
PRESIDENT OF THE UNITED STATES.
  2.  REAL  PROPERTY  OWNED BY AN ELIGIBLE RESERVIST OR SUCH RESERVIST'S
SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE,
TOWN, PART TOWN, SPECIAL  DISTRICT  OR  COUNTY  PURPOSES,  EXCLUSIVE  OF
SPECIAL  ASSESSMENTS,  PROVIDED  THAT  THE  GOVERNING  BODY  OF  A CITY,
VILLAGE, TOWN OR COUNTY, AFTER A PUBLIC HEARING,  ADOPTS  A  LOCAL  LAW,
ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
  3.  SUCH  EXEMPTION  SHALL  NOT BE GRANTED TO AN ELIGIBLE RESERVIST OR
SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS:
  (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
  (B)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
USED  EXCLUSIVELY  FOR  THE  APPLICANT'S RESIDENCE 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; AND
  (C) THE ELIGIBLE RESERVIST RETAINED HIS OR HER ACTIVE DUTY STATUS  FOR
AT LEAST NINETY CONSECUTIVE DAYS WITHIN THE IMMEDIATELY PRECEDING CALEN-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

Co-Sponsors

S2520B (ACTIVE) - Details

See Assembly Version of this Bill:
A8711
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: S6429
2015-2016: S534, A2635
2019-2020: S713

S2520B (ACTIVE) - Summary

Authorizes a real property tax exemption for certain eligible reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such eligible reservists to be his or her primary residence; such reservist must have retained his or her active duty status for at least 90 consecutive days to claim such tax exemption.

S2520B (ACTIVE) - Sponsor Memo

S2520B (ACTIVE) - Bill Text download pdf


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

                                 2520--B

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 13, 2017
                               ___________

Introduced  by Sens. GALLIVAN, PHILLIPS -- read twice and ordered print-
  ed, and when printed to be committed to  the  Committee  on  Veterans,
  Homeland  Security  and Military Affairs -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee -- recommitted to the Committee on Veterans, Homeland Security and
  Military Affairs in accordance with Senate Rule 6, sec. 8 -- 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 tax exemptions
  for certain eligible 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  CERTAIN RESERVISTS. 1. FOR PURPOSES OF THIS
SECTION, "ELIGIBLE RESERVIST" MEANS A MEMBER OF A RESERVE  COMPONENT  OF
THE  ARMED  FORCES  OF  THE  UNITED STATES ORDERED TO ACTIVE DUTY BY THE
PRESIDENT OF THE UNITED STATES.
  2. REAL PROPERTY OWNED BY AN ELIGIBLE RESERVIST  OR  SUCH  RESERVIST'S
SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE,
TOWN,  PART  TOWN,  SPECIAL  DISTRICT  OR  COUNTY PURPOSES, EXCLUSIVE OF
SPECIAL ASSESSMENTS,  PROVIDED  THAT  THE  GOVERNING  BODY  OF  A  CITY,
VILLAGE,  TOWN  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
  3. SUCH EXEMPTION SHALL NOT BE GRANTED TO  AN  ELIGIBLE  RESERVIST  OR
SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS:
  (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
  (B)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
USED EXCLUSIVELY FOR THE APPLICANT'S RESIDENCE BUT  IS  USED  FOR  OTHER
PURPOSES,  SUCH  PORTION  SHALL BE SUBJECT TO TAXATION AND THE REMAINING

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

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