S T A T E O F N E W Y O R K
________________________________________________________________________
6966
2019-2020 Regular Sessions
I N A S S E M B L Y
March 29, 2019
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Introduced by M. of A. RAMOS, LAVINE, CUSICK -- read once and referred
to the Committee on Veterans' Affairs
AN ACT to amend the real property tax law, in relation to the alterna-
tive veterans property tax exemption
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 1 of section 458-a of the real property tax
law is amended by adding a new paragraph (h) to read as follows:
(H) "ACTIVE MILITARY SERVICE OF THE UNITED STATES" AND "IN THE ARMED
FORCES OF THE UNITED STATES" SHALL MEAN FULL-TIME DUTY IN THE ARMY, NAVY
(INCLUDING MARINE CORPS), AIR FORCE OR COAST GUARD OF THE UNITED STATES.
§ 2. Paragraph (d) of subdivision 2 of section 458-a of the real prop-
erty tax law is amended by adding a new subparagraph (iii) to read as
follows:
(III) THE EXEMPTION FROM TAXATION PROVIDED BY THIS SUBDIVISION SHALL
BE APPLICABLE TO INDIVIDUALS ENGAGED IN ACTIVE MILITARY SERVICE OF THE
UNITED STATES AND THOSE IN THE ARMED FORCES OF THE UNITED STATE IF THE
GOVERNING BODY OF THE COUNTY, CITY, TOWN, VILLAGE OR SCHOOL DISTRICT IN
WHICH THE PROPERTY IS LOCATED, AFTER PUBLIC HEARINGS, ADOPTS A RESOL-
UTION PROVIDING SUCH EXTENSION OF THE EXEMPTION PROVIDED PURSUANT TO
THIS SECTION. THE PROCEDURE FOR SUCH HEARING AND RESOLUTION SHALL BE
CONDUCTED SEPARATELY FROM THE PROCEDURE FOR ANY HEARING OR 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.
§ 3. This act shall take effect on the first of January next succeed-
ing the date upon which it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07619-01-9