S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6192
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               May 11, 2017
                                ___________
 
 Introduced  by  Sen.  LANZA  -- 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 real  property
   tax  exemptions  for  property  in  cities  having a population of one
   million or more and owned by certain veterans or their family members
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraphs 2 and 3 of subdivision 1 of section 458 of the
 real property tax law, paragraph 2 as amended by chapter 425 of the laws
 of 2014 and paragraph 3 as amended by chapter 733 of the laws  of  1959,
 are amended to read as follows:
   (2)  Except  as  provided in subdivision five of this section, no such
 exemption on account of eligible funds paid on account  of  military  or
 naval  services  rendered by an individual shall be allowed in excess of
 seven thousand five hundred dollars; PROVIDED, HOWEVER, IN A CITY WITH A
 POPULATION OF ONE MILLION OR MORE, AN EXEMPTION ON ACCOUNT  OF  ELIGIBLE
 FUNDS PAID ON ACCOUNT OF MILITARY OR NAVAL SERVICES RENDERED BY AN INDI-
 VIDUAL SHALL EQUAL FORTY PERCENT OF ELIGIBLE FUNDS, BUT IN NO CASE SHALL
 SUCH  EXEMPTION  BE  ALLOWED  IN EXCESS OF TWO THOUSAND DOLLARS. For the
 purposes of this subdivision any established exemption, or newly claimed
 exemption, or an aggregate thereof, as the case may be, in excess of any
 multiple of fifty dollars shall be regarded as being the nearest  multi-
 ple  of  fifty dollars and allowed in such amount. If the amount of such
 exemption has no nearest multiple of fifty dollars, it shall be regarded
 as being the next higher multiple of fifty dollars and allowed  in  such
 amount.  The  mingling  of such eligible funds with other funds or their
 retention by the United States for insurance premiums shall not bar  the
 granting of a claim for such exemption.
   (3)  If  the assessors are satisfied that the applicant is entitled to
 any exemption, they shall make appropriate entries upon the  assessment-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11637-01-7

 S. 6192                             2
 
 roll  opposite  the  description of such property and subtract the total
 amount of such exemption from the total amount assessed pursuant to  the
 provisions  of  paragraph one of this subdivision. Such entries shall be
 made  and  continued in each assessment of the property so long as it is
 exempt from taxation for any purpose. Such real property, to the  extent
 of  the  exemption entered by the assessors, shall be exempt from state,
 county and general municipal taxation, but shall be  taxable  for  local
 school purposes; PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE
 MILLION  OR  MORE,  SUCH  REAL  PROPERTY, TO THE EXTENT OF THE EXEMPTION
 ENTERED BY THE ASSESSORS, SHALL BE EXEMPT FROM STATE, COUNTY AND GENERAL
 MUNICIPAL TAXATION AND SHALL NOT BE TAXABLE FOR LOCAL  SCHOOL  PURPOSES.
 The provisions herein, relating to the assessment and exemption of prop-
 erty  purchased  with eligible funds apply and shall be enforced in each
 municipal corporation authorized to levy taxes.
   § 2. Subdivision 2 of section 458 of the real  property  tax  law,  as
 amended  by  chapter  63  of  the  laws  of  1976, is amended to read as
 follows:
   2.  Real  property  purchased  with  moneys   collected   by   popular
 subscription  in  partial recognition of extraordinary services rendered
 by any honorably discharged veteran of world war one, world war two,  or
 of the hostilities which commenced June twenty-seventh, nineteen hundred
 fifty, who sustained permanent disability while on military duty, either
 total  or  partial, and owned by the person who sustained such injuries,
 or by his or her spouse or unremarried surviving  spouse,  or  dependent
 father  or mother, is subject to taxation as herein provided. Such prop-
 erty shall be assessed in the same manner as other real property in  the
 tax  district.  At  the  meeting  of  the  assessors  to hear complaints
 concerning the assessments, a verified application for the exemption  of
 such  real  property  from  taxation  may  be presented to them by or on
 behalf of the owner thereof, which application must show  the  facts  on
 which the exemption is claimed, including the amount of moneys so raised
 and  used  in  or  toward the purchase of such property. No exemption on
 account of any such gift shall be allowed in  excess  of  five  thousand
 dollars; PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE MILLION
 OR  MORE, NO EXEMPTION ON ACCOUNT OF ANY GIFT SHALL BE ALLOWED IN EXCESS
 OF  TWO  THOUSAND  DOLLARS.  The  application  for  exemption  shall  be
 presented and action thereon taken in the manner provided by subdivision
 one  of  this  section.  If no application for exemption be granted, the
 property shall be subject to taxation for all purposes.  The  provisions
 herein,  relating  to the assessment and exemption of property purchased
 with moneys raised by popular subscription, apply and shall be  enforced
 in each municipal corporation authorized to levy taxes.
   §  3.    Paragraph  (a)  of subdivision 1 of section 458-a of the real
 property tax law, as amended by chapter 179 of  the  laws  of  2006,  is
 amended to read as follows:
   (a) "Period of war" means the Spanish-American war; the Mexican border
 period;  World War I; World War II; the hostilities, known as the Korean
 war, which commenced June twenty-seventh,  nineteen  hundred  fifty  and
 terminated  on  January  thirty-first,  nineteen hundred fifty-five; the
 hostilities, known as the Vietnam war, which commenced February  twenty-
 eighth,  nineteen hundred sixty-one and terminated on May seventh, nine-
 teen hundred seventy-five; [and] the hostilities, known as  the  Persian
 Gulf  conflict,  which commenced August second, nineteen hundred ninety;
 IN ANY CITY WITH A POPULATION OF ONE MILLION OR MORE,  THE  HOSTILITIES,
 KNOWN AS THE IRAQ WAR, WHICH COMMENCED MARCH, TWO THOUSAND THREE; AND IN
 ANY  CITY  WITH  A  POPULATION  OF ONE MILLION OR MORE, THE HOSTILITIES,

 S. 6192                             3
 
 KNOWN AS THE AFGHANISTAN WAR, WHICH COMMENCED OCTOBER SEVENTH, TWO THOU-
 SAND ONE.
   §  4.  Subdivision 2 of section 458-a of the real property tax law, as
 added by chapter 525 of the laws of 1984, paragraph (a)  as  amended  by
 chapter 899 of the laws of 1985, paragraph (b) as amended by chapter 473
 of the laws of 2004, paragraph (c) as amended by chapter 100 of the laws
 of  1988, subparagraph (i) of paragraph (d) as amended by chapter 332 of
 the laws of 2016 and subparagraph (ii) of paragraph (d)  as  amended  by
 chapter 381 of the laws of 2015, is amended to read as follows:
   2. (a) Qualifying residential real property shall be exempt from taxa-
 tion  to  the  extent  of  fifteen percent of the assessed value of such
 property; provided, however, that such exemption shall not exceed twelve
 thousand dollars or the product of twelve thousand dollars multiplied by
 the latest state equalization rate for the assessing  unit,  or  in  the
 case  of  a special assessing unit, the latest class ratio, whichever is
 less; PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE MILLION OR
 MORE, QUALIFYING RESIDENTIAL REAL PROPERTY SHALL BE EXEMPT FROM TAXATION
 TO THE EXTENT OF SIX PERCENT OF THE ASSESSED  VALUE  OF  SUCH  PROPERTY;
 PROVIDED,  FURTHER,  THAT  SUCH EXEMPTION SHALL NOT EXCEED FOUR THOUSAND
 EIGHT HUNDRED DOLLARS OR THE PRODUCT  OF  FOUR  THOUSAND  EIGHT  HUNDRED
 DOLLARS MULTIPLIED BY THE LATEST CLASS RATIO, WHICHEVER IS LESS.
   (b)  In  addition  to  the exemption provided by paragraph (a) of this
 subdivision, where the veteran served in a combat theatre or combat zone
 of operations, as documented by the award of a  United  States  campaign
 ribbon  or  service medal, or the armed forces expeditionary medal, navy
 expeditionary medal, marine corps expeditionary medal, or global war  on
 terrorism expeditionary medal, qualifying residential real property also
 shall  be  exempt  from  taxation  to  the  extent of ten percent of the
 assessed value of such property; provided, however, that such  exemption
 shall not exceed eight thousand dollars or the product of eight thousand
 dollars multiplied by the latest state equalization rate for the assess-
 ing  unit,  or in the case of a special assessing unit, the class ratio,
 whichever is less; PROVIDED FURTHER, THAT, IN ANY CITY WITH A POPULATION
 OF ONE MILLION OR MORE, WHERE THE VETERAN SERVED IN A COMBAT THEATRE  OR
 COMBAT ZONE OF OPERATIONS, AS DOCUMENTED BY THE AWARD OF A UNITED STATES
 CAMPAIGN  RIBBON  OR  SERVICE  MEDAL,  OR THE ARMED FORCES EXPEDITIONARY
 MEDAL, NAVY EXPEDITIONARY MEDAL, MARINE CORPS  EXPEDITIONARY  MEDAL,  OR
 GLOBAL WAR ON TERRORISM EXPEDITIONARY MEDAL, QUALIFYING RESIDENTIAL REAL
 PROPERTY  ALSO  SHALL  BE  EXEMPT  FROM  TAXATION  TO THE EXTENT OF FOUR
 PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY; PROVIDED  FURTHER,  THAT
 SUCH  EXEMPTION  SHALL  NOT EXCEED THREE THOUSAND TWO HUNDRED DOLLARS OR
 THE PRODUCT OF THREE THOUSAND TWO  HUNDRED  DOLLARS  MULTIPLIED  BY  THE
 CLASS RATIO, WHICHEVER IS LESS.
   (c)  In  addition to the exemptions provided by paragraphs (a) and (b)
 of this subdivision, where the veteran received  a  compensation  rating
 from  the  United  States  veteran's  administration  or from the United
 States department of defense because of a service connected  disability,
 qualifying  residential  real  property shall be exempt from taxation to
 the extent of the product of the assessed value of such property  multi-
 plied  by  fifty  percent  of the veteran's disability rating; provided,
 however, that such exemption shall not exceed forty thousand dollars  or
 the  product  of  forty  thousand dollars multiplied by the latest state
 equalization rate for the assessing unit, or in the case  of  a  special
 assessing  unit, the latest class ratio, whichever is less. For purposes
 of this paragraph, where a person who served  in  the  active  military,
 naval or air service during a period of war died in service of a service

 S. 6192                             4
 
 connected  disability, such person shall be deemed to have been assigned
 a compensation rating of one hundred percent; PROVIDED, HOWEVER, IN  ANY
 CITY  WITH  A  POPULATION  OF  ONE  MILLION  OR MORE, IN ADDITION TO THE
 EXEMPTIONS PROVIDED BY PARAGRAPHS (A) AND (B) OF THIS SUBDIVISION, WHERE
 THE VETERAN RECEIVED A COMPENSATION RATING FROM THE UNITED STATES VETER-
 AN'S  ADMINISTRATION  OR  FROM  THE  UNITED STATES DEPARTMENT OF DEFENSE
 BECAUSE OF A SERVICE CONNECTED DISABILITY, QUALIFYING  RESIDENTIAL  REAL
 PROPERTY  SHALL  BE EXEMPT FROM TAXATION TO THE EXTENT OF THE PRODUCT OF
 THE ASSESSED VALUE OF SUCH PROPERTY MULTIPLIED BY TWENTY PERCENT OF  THE
 VETERAN'S DISABILITY RATING; PROVIDED FURTHER, THAT SUCH EXEMPTION SHALL
 NOT  EXCEED  SIXTEEN THOUSAND DOLLARS OR THE PRODUCT OF SIXTEEN THOUSAND
 DOLLARS MULTIPLIED BY THE LATEST CLASS RATIO, WHICHEVER IS LESS.
   (d) Limitations.  (i) The exemption from  taxation  provided  by  this
 subdivision  shall  be  applicable  to  county,  city, town, village and
 school district taxation if the governing body of the school district in
 which the property is located, or in the case of a  city  with  a  popu-
 lation  of one million or more, the local legislative body, after public
 hearings, adopts a resolution, or in the case of a  city  with  a  popu-
 lation  of  one  million or more, a local law, providing such exemption,
 the procedure for such hearing and resolution  or  local  law  shall  be
 conducted separately from the procedure for any hearing and local law or
 resolution  conducted  pursuant  to subparagraph (ii) of this paragraph,
 paragraph (b) of subdivision four, paragraph (d) of subdivision six  and
 paragraph  (b)  of subdivision seven of this section; PROVIDED, HOWEVER,
 THAT IN ANY CITY WITH A POPULATION OF ONE MILLION OR MORE, THE EXEMPTION
 FROM TAXATION PROVIDED BY THIS SUBDIVISION SHALL BE APPLICABLE  TO  CITY
 TAXES AND TAXES LEVIED FOR LOCAL SCHOOL PURPOSES.
   (ii)  Each  county, city, town, village or school district may adopt a
 local law to reduce the maximum exemption allowable in  paragraphs  (a),
 (b)  and  (c) of this subdivision to nine thousand dollars, six thousand
 dollars and thirty  thousand  dollars,  respectively,  or  six  thousand
 dollars,  four thousand dollars and twenty thousand dollars, respective-
 ly. Each county, city, town, village or school district is also  author-
 ized to adopt a local law to increase the maximum exemption allowable in
 paragraphs  (a),  (b)  and  (c)  of this subdivision to fifteen thousand
 dollars, ten thousand dollars and fifty thousand dollars,  respectively;
 eighteen  thousand  dollars,  twelve thousand dollars and sixty thousand
 dollars, respectively; twenty-one thousand  dollars,  fourteen  thousand
 dollars,  and  seventy thousand dollars, respectively; twenty-four thou-
 sand dollars, sixteen thousand dollars,  and  eighty  thousand  dollars,
 respectively;  twenty-seven thousand dollars, eighteen thousand dollars,
 and ninety thousand  dollars,  respectively;  thirty  thousand  dollars,
 twenty thousand dollars, and one hundred thousand dollars, respectively;
 thirty-three  thousand  dollars,  twenty-two  thousand  dollars, and one
 hundred ten thousand dollars, respectively; thirty-six thousand dollars,
 twenty-four thousand dollars, and one hundred twenty  thousand  dollars,
 respectively; thirty-nine thousand dollars, twenty-six thousand dollars,
 and  one  hundred thirty thousand dollars, respectively; forty-two thou-
 sand dollars, twenty-eight thousand dollars, and one hundred forty thou-
 sand dollars, respectively;  and  forty-five  thousand  dollars,  thirty
 thousand  dollars  and one hundred fifty thousand dollars, respectively.
 In addition, a county, city, town, village or school district which is a
 "high-appreciation municipality" as  defined  in  this  subparagraph  is
 authorized to adopt a local law to increase the maximum exemption allow-
 able  in  paragraphs (a), (b) and (c) of this subdivision to thirty-nine
 thousand dollars, twenty-six thousand dollars, and  one  hundred  thirty

 S. 6192                             5
 
 thousand dollars, respectively; forty-two thousand dollars, twenty-eight
 thousand  dollars, and one hundred forty thousand dollars, respectively;
 forty-five thousand dollars, thirty thousand  dollars  and  one  hundred
 fifty  thousand  dollars,  respectively;  forty-eight  thousand dollars,
 thirty-two thousand dollars and  one  hundred  sixty  thousand  dollars,
 respectively;  fifty-one  thousand dollars, thirty-four thousand dollars
 and one hundred seventy thousand dollars, respectively; fifty-four thou-
 sand dollars, thirty-six thousand dollars and one hundred  eighty  thou-
 sand  dollars,  respectively; fifty-seven thousand dollars, thirty-eight
 thousand dollars and one hundred ninety thousand dollars,  respectively;
 sixty  thousand dollars, forty thousand dollars and two hundred thousand
 dollars, respectively; sixty-three thousand dollars, forty-two  thousand
 dollars  and  two  hundred ten thousand dollars, respectively; sixty-six
 thousand dollars, forty-four thousand dollars  and  two  hundred  twenty
 thousand  dollars,  respectively; sixty-nine thousand dollars, forty-six
 thousand dollars and two hundred thirty thousand dollars,  respectively;
 seventy-two  thousand  dollars,  forty-eight  thousand  dollars  and two
 hundred forty  thousand  dollars,  respectively;  seventy-five  thousand
 dollars,  fifty thousand dollars and two hundred fifty thousand dollars,
 respectively; PROVIDED, HOWEVER, A HIGH-APPRECIATION  MUNICIPALITY  THAT
 IS  A  SPECIAL  ASSESSING  UNIT  THAT IS A CITY WITH A POPULATION OF ONE
 MILLION OR MORE, IS AUTHORIZED TO ADOPT A  LOCAL  LAW  TO  INCREASE  THE
 MAXIMUM  EXEMPTION  ALLOWABLE  IN  PARAGRAPHS  (A),  (B) AND (C) OF THIS
 SUBDIVISION TO FIFTEEN THOUSAND SIX HUNDRED DOLLARS, TEN  THOUSAND  FOUR
 HUNDRED  DOLLARS,  AND FIFTY-TWO THOUSAND DOLLARS, RESPECTIVELY; SIXTEEN
 THOUSAND EIGHT HUNDRED DOLLARS, ELEVEN THOUSAND TWO HUNDRED DOLLARS, AND
 FIFTY-SIX THOUSAND DOLLARS,  RESPECTIVELY;  EIGHTEEN  THOUSAND  DOLLARS,
 TWELVE THOUSAND DOLLARS, AND SIXTY THOUSAND DOLLARS, RESPECTIVELY; NINE-
 TEEN  THOUSAND  TWO  HUNDRED  DOLLARS,  TWELVE  THOUSAND  EIGHT  HUNDRED
 DOLLARS, AND SIXTY-FOUR THOUSAND DOLLARS, RESPECTIVELY; TWENTY  THOUSAND
 FOUR  HUNDRED DOLLARS, THIRTEEN THOUSAND SIX HUNDRED DOLLARS, AND SIXTY-
 EIGHT THOUSAND DOLLARS, RESPECTIVELY; TWENTY-ONE  THOUSAND  SIX  HUNDRED
 DOLLARS,  FOURTEEN  THOUSAND FOUR HUNDRED DOLLARS, AND SEVENTY-TWO THOU-
 SAND DOLLARS, RESPECTIVELY.  For purposes of this subparagraph, a "high-
 appreciation municipality" means: (A) a special assessing unit that is a
 city, (B) a county for which the commissioner has  established  a  sales
 price  differential factor for purposes of the STAR exemption authorized
 by section four hundred twenty-five of this title in  three  consecutive
 years,  and (C) a city, town, village or school district which is wholly
 or partly located within such a county.
   § 5. An exemption granted pursuant to section 458 or 458-a of the real
 property tax law that precedes the effective date of this act  shall  be
 calculated  on  subsequent assessment rolls as if the original exemption
 had been granted pursuant to the provisions of such section, as  amended
 by this act.
   §  6.  This  act shall take effect immediately and apply to assessment
 rolls based upon the taxable status date occurring on or after the fifth
 day of January next succeeding the date on which it shall have become  a
 law.