Assembly Bill A1553

2019-2020 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 Assembly 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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2019-A1553 (ACTIVE) - Details

See Senate Version of this Bill:
S2667
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:
2017-2018: A5255, S4227
2021-2022: A1282, S2090
2023-2024: A1098, S4568

2019-A1553 (ACTIVE) - Summary

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

2019-A1553 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1553
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 15, 2019
                                ___________
 
 Introduced by M. of A. WOERNER -- Multi-Sponsored by -- M. of A. HAWLEY,
   STEC -- read once and referred to the Committee on Real Property Taxa-
   tion
 
 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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