S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1627
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 16, 2019
                                ___________
 
 Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
   tee on Veterans, Homeland Security and Military Affairs
 
 AN ACT to amend the real property tax law, in relation  to  granting  an
   exemption to members of the armed forces serving in hostile areas
 
   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.  MILITARY  SERVICE  IN HOSTILE AREAS. 1. FOR THE PURPOSES OF
 THIS SECTION:
   (A) "HAZARDOUS SERVICE" SHALL MEAN DUTY SUBJECT  TO  HOSTILE  FIRE  OR
 IMMINENT  DANGER  AS DEFINED IN SECTION 310(A) OF TITLE 37 OF THE UNITED
 STATES CODE, REGARDLESS OF WHETHER OR  NOT  WAR  HAS  BEEN  DECLARED  BY
 CONGRESS.
   (B)  "MEMBER  OF  THE  MILITARY" SHALL MEAN A PERSON WHO IS ON "ACTIVE
 DUTY" OR "IN THE ARMED FORCES  OF  THE  UNITED  STATES"  AS  DEFINED  IN
 SECTION ONE OF THE MILITARY LAW.
   2.  REAL PROPERTY OWNED BY A MEMBER OF THE MILITARY ENGAGED IN HAZARD-
 OUS SERVICE, OR BY A MEMBER OF THE MILITARY ENGAGED IN HAZARDOUS SERVICE
 AND HIS OR HER SPOUSE, AND CONSTITUTING THE PRIMARY  RESIDENCE  OF  SUCH
 PERSONS  SHALL  BE  EXEMPT  FROM ALL TAXES IMPOSED BY A MUNICIPAL CORPO-
 RATION, EXCEPT THOSE IMPOSED BY A  SCHOOL  DISTRICT  AND  OTHER  SPECIAL
 ASSESSMENTS AND SPECIAL AD VALOREM LEVIES, AS PROVIDED IN THIS SECTION.
   3. THE EXEMPTION ESTABLISHED BY THIS SECTION SHALL ANNUALLY BE GRANTED
 UPON  THE  SUBMISSION  OF  AN  APPLICATION,  ON A FORM PRESCRIBED BY THE
 COMMISSIONER AND FURNISHED TO THE LOCAL ASSESSING UNIT, BY THE OWNER  OR
 OWNERS OF THE REAL PROPERTY TO THE LOCAL ASSESSING UNIT ON OR BEFORE THE
 APPROPRIATE  TAXABLE  STATUS  DATE.  SUCH  APPLICATION  SHALL INCLUDE AN
 AFFIRMATION THAT AN OWNER IS A MEMBER OF THE MILITARY ENGAGED IN HAZARD-
 OUS SERVICE OR WAS A MEMBER OF THE MILITARY ENGAGED IN HAZARDOUS SERVICE
 DURING THE YEAR IMMEDIATELY PRECEDING  THE  APPROPRIATE  TAXABLE  STATUS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD05388-01-9

 A. 1627                             2
 
 DATE.  THE  COMMISSIONER  SHALL  ESTABLISH RULES AND REGULATIONS FOR THE
 GRANTING OF EXEMPTIONS ON THE BASIS OF APPLICATIONS  SUBMITTED  PURSUANT
 TO THIS SUBDIVISION.
   4.  THE  EXEMPTION  AUTHORIZED  BY  THIS SECTION SHALL HAVE THE EFFECT
 SPECIFIED IN SECTION THIRTEEN HUNDRED SEVEN OF THIS CHAPTER.
   § 2. The real property tax law is amended by adding a new section 1307
 to read as follows:
   § 1307. EFFECT OF MILITARY SERVICE IN  HOSTILE  AREAS  UPON  MUNICIPAL
 CORPORATION  TAXES;  STATE AID. 1.  THE AMOUNT OF REAL PROPERTY TAXES TO
 BE LEVIED FOR ANY TAXABLE YEAR SHALL BE DETERMINED WITHOUT REGARD TO THE
 FACT THAT STATE AID WILL BE PAYABLE PURSUANT TO THIS SECTION.  IN  ADDI-
 TION,  THE  TAX  RATE  OF  ANY TAXABLE YEAR SHALL BE DETERMINED AS IF NO
 PARCELS ARE EXEMPT  FROM  TAXATION  PURSUANT  TO  SECTION  FOUR  HUNDRED
 FIFTY-EIGHT-C OF THIS CHAPTER.
   2.  (A) THE TOTAL AMOUNT OF TAXES DUE TO ANY MUNICIPAL CORPORATION FOR
 ANY PARCEL EXEMPT FROM TAXATION PURSUANT TO SECTION FOUR HUNDRED  FIFTY-
 EIGHT-C  OF THIS CHAPTER SHALL BE A STATE CHARGE, WHICH SHALL BE PAYABLE
 AS PROVIDED IN THIS SUBDIVISION.
   (B) A MUNICIPAL CORPORATION SEEKING STATE AID PURSUANT TO THIS SECTION
 SHALL SUBMIT AN APPLICATION THEREFOR TO THE COMMISSIONER.  THE  APPLICA-
 TION SHALL INCLUDE SUCH INFORMATION AS THE COMMISSIONER SHALL REQUIRE.
   (C)  UPON  APPROVING  AN  APPLICATION  FOR  STATE AID PURSUANT TO THIS
 SECTION, THE COMMISSIONER SHALL COMPUTE AND CERTIFY TO  THE  COMPTROLLER
 THE  AMOUNTS  PAYABLE TO THE MUNICIPAL CORPORATION. SUCH STATE AID SHALL
 BE PAYABLE BY THE COMPTROLLER.
   (D) THE COMMISSIONER MAY AUDIT AN APPLICATION FOR STATE  AID  PURSUANT
 TO  THIS  SECTION  WITHIN ONE YEAR AFTER AUTHORIZING PAYMENT THEREON. IF
 THE COMMISSIONER  SHOULD  DISCOVER  THAT  A  MUNICIPAL  CORPORATION  HAS
 RECEIVED  A  GREATER  OR  LESSER  AMOUNT OF SUCH AID THAN IT SHOULD HAVE
 RECEIVED, THE COMMISSIONER SHALL SO NOTIFY  THE  MUNICIPAL  CORPORATION,
 AND  CAUSE  THE NEXT PAYMENT OF SUCH AID TO THE MUNICIPAL CORPORATION TO
 BE ADJUSTED ACCORDINGLY.
   § 3. This act shall take effect on the one hundred twentieth day after
 it shall have become a law and shall apply to real property with a taxa-
 ble status date on or before such date. Effective immediately, the addi-
 tion, amendment and/or repeal of any rule or  regulation  necessary  for
 the  implementation  of this act on its effective date are authorized to
 be made and completed on or before such effective date.