S T A T E O F N E W Y O R K
________________________________________________________________________
1169
2019-2020 Regular Sessions
I N S E N A T E
January 11, 2019
___________
Introduced by Sens. AMEDORE, GALLIVAN -- read twice and ordered printed,
and when printed to be committed to the Committee on Veterans, Home-
land Security and Military Affairs
AN ACT to amend the real property tax law, in relation to directing the
department of taxation and finance to provide notice to property
owners who are veterans when the school district, in which their prop-
erty is situate, elects to provide a real property exemption or abate-
ment to veterans
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 1310 to read as follows:
§ 1310. NOTICE OF AVAILABILITY OF SCHOOL TAX EXEMPTION OR ABATEMENT
FOR PROPERTY OWNED BY A VETERAN. 1. ANY SCHOOL DISTRICT WHICH, BY RESOL-
UTION, ELECTS TO GRANT A SCHOOL TAX EXEMPTION OR ABATEMENT TO REAL PROP-
ERTY OWNED BY A VETERAN IN ACCORDANCE WITH ANY PROVISION OF ARTICLE FOUR
OF THIS CHAPTER SHALL, WITHIN TEN DAYS OF ADOPTING SUCH RESOLUTION,
PROVIDE NOTICE THEREOF TO THE DEPARTMENT.
2. UPON RECEIPT OF A NOTICE OF THE GRANTING OF A SCHOOL TAX EXEMPTION
OR ABATEMENT FOR REAL PROPERTY OWNED BY A VETERAN, THE DEPARTMENT SHALL
COMPILE A LIST OF ALL REAL PROPERTY OWNERS, WITHIN THE SCHOOL DISTRICT
PROVIDING SUCH NOTICE, WHO ARE VETERANS RECEIVING A REAL PROPERTY TAX
EXEMPTION OR ABATEMENT FROM ANY OTHER REAL PROPERTY TAXING AUTHORITY
PURSUANT TO ARTICLE FOUR OF THIS CHAPTER WHICH APPLIES TO THE REAL PROP-
ERTY WITHIN SUCH SCHOOL DISTRICT.
3. THE DEPARTMENT SHALL, BY FIRST-CLASS MAIL, PROVIDE, TO EACH PROPER-
TY OWNER WHO IS A VETERAN ON THE LIST COMPILED PURSUANT TO SUBDIVISION
TWO OF THIS SECTION, NOTICE OF THE AVAILABILITY OF A SCHOOL TAX
EXEMPTION OR ABATEMENT, AND THE SPECIFIC ACTIONS, IF ANY, THAT THE PROP-
ERTY OWNER MUST TAKE IN ORDER TO BE GRANTED THE SCHOOL TAX EXEMPTION OR
ABATEMENT.
§ 2. This act shall take effect on the thirtieth day after it shall
have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01599-01-9