NY State Senate Bill 2017-S7001A

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

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

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	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

Bill Amendments

Original

A (Active)

2017-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

2017-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.

2017-S7001 - Sponsor Memo

                                
 
BILL NUMBER: S7001

SPONSOR: LARKIN
 
TITLE OF BILL:  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

 
PURPOSE:

To grant disabled members of the armed forces of the United States, who
are eligible to receive pecuniary assistance received from the United
States government that is applicable toward the acquisition or modifica-
tion of a suitable housing unit with special fixtures or moveable facil-
ities made necessary by the nature of the armed forces member's disabil-
ity, a full real property tax exemption for their primary residence.

 
SUMMARY OF PROVISIONS:

Section 1: amends subdivision 3 of section 458 to add member of the
armed forces of the United States as defined in section thirteen-a of
the general construction law.

Section 2: effective date.

 
EXISTING LAW:

The property tax exemption provided under current law only applies to
seriously disabled veterans and not seriously disabled members of the
armed forces still in service.

 
JUSTIFICATION:

New York provides a full property tax exemption to seriously disabled
veterans who are either eligible for or have received financial assist-
ance from the United States Government for the acquisition or modifica-
tion of suitable housing made necessary by the nature of the veteran's
disability. Currently, only veterans, not active members of the armed
forces, are eligible for this property tax exemption. Therefore, there
are seriously disabled members of our armed forces who are being
excluded from receiving a benefit they rightfully deserve due to their
decision to continue serving our country. This legislation would end
this discrepancy by merely extending this property tax benefit to
current members of the armed forces who, despite being seriously disa-
bled, remain in active service.

 
LEGISLATIVE HISTORY:

(2015-2016) S.2253-Referred to Veterans, Homeland Security and Military
Affairs

 
FISCAL IMPLICATIONS:

None to state.

 
EFFECTIVE DATE:
Immediate.

2017-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.

 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13576-01-7

2017-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

2017-S7001A (ACTIVE) - Summary

2017-S7001A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S7001A

SPONSOR: LARKIN
 
TITLE OF BILL:  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

 
PURPOSE:

To established a real property tax exemption, by local option, to
severely injured members of the armed forces of the United State due to
a service-connected disability who altered, installed or improved their
primary residence of architectural barriers and are found fit to contin-
ue military service by the physical evaluation board of such service
members branch of service.

 
SUMMARY OF PROVISIONS:

Section 1: amends real property tax law by adding a new section.

Section 2: effective date.

 
EXISTING LAW:

The property tax exemption law provided under current law only applies
to seriously disabled veterans and not seriously disabled members of the
armed forces still in service.

 
JUSTIFICATION:

Currently, only veterans, not active members of the armed forces, are
eligible for a real property tax exemption. Therefore, there are seri-
ously disabled members of our armed forces who are being excluded from
receiving a benefit they rightfully deserve due to their decision to
continue serving our country. This legislation would end this discrepan-
cy by merely extending this property tax benefit to current members of
the armed forces who, despite being seriously disabled, remain in active
service.

 
LEGISLATIVE HISTORY:

(2015-2016) S.2253-Referred to Veterans, Homeland Security and Military
Affairs.

 
FISCAL IMPLICATIONS:

None to state.

 
EFFECTIVE DATE:
This shall take effect on the second day of January on which it shall
have become a law and shall apply to assessment rolls prepared on the
basis of taxable status date occurring on or after such date.

2017-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

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13576-03-8

 S. 7001--A                          2
 
        1                                        50
        2                                        45
        3                                        40
        4                                        35
        5                                        30
        6                                        25
        7                                        20
        8                                        15
        9                                        10
       10                                         5
   (B)  NO  EXEMPTION SHALL BE GRANTED FOR ALTERATIONS, INSTALLATIONS, OR
 IMPROVEMENTS UNLESS SUCH  ALTERATIONS,  INSTALLATIONS,  OR  IMPROVEMENTS
 WERE  COMMENCED  AFTER  THE  DATE  OF THE SEVERELY INJURED MEMBER OF THE
 ARMED FORCES' DISABILITY DUE TO COMBAT AND SUBSEQUENT TO  THE  EFFECTIVE
 DATE  OF THE LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDIVISION TWO
 OF THIS SECTION.   NOTWITHSTANDING  THE  FOREGOING  PROVISION,  IF  SUCH
 ALTERATIONS,  INSTALLATIONS  OR IMPROVEMENTS WERE COMMENCED PRIOR TO THE
 EFFECTIVE DATE OF THE LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDI-
 VISION TWO OF THIS SECTION, SUCH ALTERNATIONS, INSTALLATIONS OR IMPROVE-
 MENTS MAY RECEIVE AN EXEMPTION PURSUANT TO  THE  EXEMPTION  SCHEDULE  OF
 THIS  SECTION FOR THE REMAINDER OF THE AUTHORIZED PERIOD OF EXEMPTION AS
 IF SUCH ALTERATIONS, INSTALLATIONS OR IMPROVEMENTS, HAD  BEEN  COMMENCED
 ON  OR  AFTER SUCH EFFECTIVE DATE; PROVIDED, HOWEVER, THE PROPERTY SHALL
 NOT BE ELIGIBLE FOR REFUNDS OF PROPERTY  TAXES  OR  SPECIAL  AD  VALOREM
 LEVIES PAID PRIOR TO THE EFFECTIVE DATE OF THE LOCAL LAW OR RESOLUTION.
   4. FOR THE PURPOSE OF THIS SECTION, THE TERMS ALTERATION, INSTALLATION
 AND IMPROVEMENT SHALL NOT INCLUDE ORDINARY MAINTENANCE AND REPAIR.
   5. (A) THE PROVISIONS OF THIS SECTION SHALL ONLY APPLY TO THE QUALIFY-
 ING  REAL  PROPERTY  WHICH  IS  THE  PRIMARY RESIDENCE OF THE APPLICANT,
 PROVIDED THAT, IN THE EVENT ANY PORTION OF SUCH  REAL  PROPERTY  IS  NOT
 USED  EXCLUSIVELY  FOR  THE  APPLICANT'S  PRIMARY RESIDENCE SUCH PORTION
 SHALL NOT BE SUBJECT TO THE EXEMPTION GRANTED BY THIS SECTION.
   (B) THE EXEMPTION FROM TAXATION PROVIDED  BY  THIS  SECTION  SHALL  BE
 APPLICABLE TO COUNTY, CITY, TOWN, VILLAGE, AND SCHOOL DISTRICT TAXATION.
   (C)  IF  A  SEVERELY  INJURED MEMBER OF THE UNITED STATES ARMED FORCES
 RECEIVES THE EXEMPTION UNDER SECTIONS  FOUR  HUNDRED  FIFTY-EIGHT,  FOUR
 HUNDRED  FIFTY-EIGHT-A,  FOUR HUNDRED FIFTY-EIGHT-B, FOUR HUNDRED FIFTY-
 NINE OR FOUR HUNDRED FIFTY-NINE-C OF THIS TITLE,  THE  SEVERELY  INJURED
 MEMBER  OF  THE  ARMED FORCES OF THE UNITED STATES SHALL NOT BE ELIGIBLE
 UNDER THIS SECTION.
   6. (A) APPLICATIONS FOR THE EXEMPTION  ALLOWABLE  UNDER  THIS  SECTION
 SHALL  BE  MADE  BY THE OWNER, OR ALL OTHER OWNERS, OF THE PROPERTY ON A
 FORM PRESCRIBED BY THE COMMISSIONER. THE OWNER OR OWNERS SHALL FILE  THE
 COMPLETED  FORM  IN  THE  ASSESSOR'S OFFICE OF THE COUNTY, CITY, TOWN OR
 VILLAGE HAVING THE POWER TO ASSESS PROPERTY FOR TAXATION  ON  OR  BEFORE
 THE  APPROPRIATE  TAXABLE  STATUS  DATE  OF  SUCH  COUNTY, CITY, TOWN OR
 VILLAGE, WITH THE FOLLOWING DOCUMENTATION:
   (I) A COPY OF THE APPLICANT'S MILITARY ID CARD;
   (II) A COPY OF THE APPLICANT'S CURRENT MILITARY ORDERS;
   (III) A STATEMENT FROM THE APPLICANT'S COMMANDER OR SUPERIOR  ADDRESS-
 ING THE APPLICANT'S PHYSICAL CAPABILITIES;
   (IV)  A  LETTER  OR LETTERS FROM THE APPLICANT'S TREATING PHYSICIAN OR
 PHYSICIANS ADDRESSING THE APPLICANT'S PHYSICAL CAPABILITIES AND NEED FOR
 THE ALTERATIONS, INSTALLATIONS OR IMPROVEMENTS OF THE APPLICANT'S PRIMA-
 RY RESIDENCE;

 S. 7001--A                          3
 
   (V) COPY OF THE AFTER ACTION REPORT WHICH DESCRIBES  THE  EVENTS  THAT
 RESULTED IN THE DISABILITY; AND
   (VI)  ANY OTHER EVIDENCE DETERMINED TO BE NECESSARY BY THE COMMISSION-
 ER.
   (B) ANY APPLICANT CONVICTED OF MAKING A FALSE STATEMENT ON THE  APPLI-
 CATION  OR SUBMITTED EVIDENCE FOR SUCH EXEMPTION SHALL BE SUBJECT TO THE
 PENALTIES PRESCRIBED IN ARTICLE ONE HUNDRED SEVENTY-FIVE  OF  THE  PENAL
 LAW.
   (C)  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION  OR ANY OTHER
 PROVISIONS OF LAW, IN A CITY HAVING A POPULATION OF ONE MILLION OR  MORE
 APPLICATIONS FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION SHALL
 BE  CONSIDERED  TIMELY  FILED ON OR BEFORE THE FIFTEENTH DAY OF MARCH OF
 THE APPROPRIATE TAX YEARS.
   7. IF SATISFIED THAT THE APPLICANT IS ENTITLED TO AN EXEMPTION  PURSU-
 ANT TO THIS SECTION, THE ASSESSOR SHALL APPROVE THE APPLICATION AND SUCH
 BUILDING SHALL THEREAFTER BE EXEMPT FROM TAXATION AND SPECIAL AD VALOREM
 LEVIES  AS  HEREIN PROVIDED COMMENCING WITH THE ASSESSMENT ROLL PREPARED
 ON THE BASIS OF THE TAXABLE STATUS DATE REFERRED TO IN SUBDIVISION THREE
 OF THIS SECTION.  THE ASSESSED VALUE OF ANY EXEMPTION  GRANTED  PURSUANT
 TO  THIS SECTION SHALL BE ENTERED BY THE ASSESSOR ON THE ASSESSMENT ROLL
 WITH THE TAXABLE PROPERTY, WITH THE AMOUNT OF THE EXEMPTION SHOWN  IN  A
 SEPARATE COLUMN.
   8.  A  COUNTY,  CITY, TOWN OR VILLAGE MAY BY LOCAL LAW, OR IN A SCHOOL
 DISTRICT MAY BY RESOLUTION:
   (I) REDUCE THE PER CENTUM OF THE EXEMPTION OTHERWISE ALLOWED  PURSUANT
 TO THIS SECTION; AND
   (II)  LIMIT  ELIGIBILITY  FOR  THE  EXEMPTION TO THOSE FORMS OF ALTER-
 ATIONS, INSTALLATIONS, OR IMPROVEMENTS AS ARE PRESCRIBED IN  SUCH  LOCAL
 LAW OR RESOLUTION.
   § 2. This act shall take effect on the second of January next succeed-
 ing  the  date  on  which  it shall have become a law and shall apply to
 assessment rolls prepared on the basis of taxable status date  occurring
 on or after such date.

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