senate Bill S2930A

2019-2020 Legislative Session

Relates to a real property tax exemption for property owned by certain persons performing active duty in a combat zone

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Sponsored By

Archive: Last Bill Status - Passed Senate


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (18)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 26, 2020 referred to veterans' affairs
delivered to assembly
passed senate
Jan 21, 2020 advanced to third reading
Jan 15, 2020 2nd report cal.
Jan 14, 2020 1st report cal.127
Jan 08, 2020 referred to veterans, homeland security and military affairs
returned to senate
died in assembly
May 14, 2019 referred to veterans' affairs
delivered to assembly
passed senate
May 06, 2019 advanced to third reading
May 01, 2019 2nd report cal.
Apr 30, 2019 1st report cal.472
Mar 25, 2019 print number 2930a
Mar 25, 2019 amend and recommit to veterans, homeland security and military affairs
Jan 30, 2019 referred to veterans, homeland security and military affairs

Votes

view votes

Jan 14, 2020 - Veterans, Homeland Security and Military Affairs committee Vote

S2930A
8
0
committee
8
Aye
0
Nay
0
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Veterans, Homeland Security and Military Affairs committee vote details

Veterans, Homeland Security and Military Affairs Committee Vote: Jan 14, 2020

excused (1)

Apr 30, 2019 - Veterans, Homeland Security and Military Affairs committee Vote

S2930A
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Veterans, Homeland Security and Military Affairs committee vote details

Veterans, Homeland Security and Military Affairs Committee Vote: Apr 30, 2019

Co-Sponsors

view additional co-sponsors

S2930 - Details

See Assembly Version of this Bill:
A5344
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2742
2011-2012: S1750, A5455
2013-2014: S2181, A566
2015-2016: S4527, A6520
2017-2018: S2407, A9025
2021-2022: S1378, A5766

S2930 - Summary

Authorizes municipalities to offer a real property tax exemption for property owned by certain persons performing active duty in a combat zone in an amount to the extent of fifteen percent of the assessed value of the real property, but shall not exceed twelve thousand dollars.

S2930 - Sponsor Memo

S2930 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2930
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 30, 2019
                                ___________
 
 Introduced  by  Sen.  BROOKS -- 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 a real proper-
   ty tax exemption for property  owned  by  certain  persons  performing
   active duty in a combat zone

   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.  ACTIVE  DUTY  SERVICE IN A COMBAT ZONE.  1. FOR PURPOSES OF
 THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (A) "ACTIVE SERVICE IN THE ARMED FORCES OF THE  UNITED  STATES"  SHALL
 MEAN  ACTIVE DUTY (OTHER THAN FOR TRAINING) IN THE ARMY, NAVY (INCLUDING
 THE MARINE CORPS), AIR FORCE OR COAST GUARD  OF  THE  UNITED  STATES  AS
 DEFINED IN TITLE TEN OF THE UNITED STATES CODE.
   (B)  "COMBAT  ZONE"  SHALL MEAN AN AREA DESIGNATED BY THE PRESIDENT OF
 THE UNITED STATES BY EXECUTIVE ORDER AS A "COMBAT ZONE".
   (C) "QUALIFYING REAL PROPERTY" SHALL MEAN  RESIDENTIAL  REAL  PROPERTY
 OWNED  BY  A  PERSON WHO PERFORMED ACTIVE SERVICE IN THE ARMED FORCES OF
 THE UNITED STATES IN A COMBAT ZONE DURING THE TAXABLE YEAR.
   2. AFTER A PUBLIC HEARING, A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A
 LOCAL LAW PROVIDING FOR AN EXEMPTION PURSUANT TO THE PROVISIONS OF  THIS
 SECTION.  SUCH LOCAL LAW MAY PROVIDE THAT QUALIFYING REAL PROPERTY OWNED
 BY  A  PERSON  WHO  AT ANY TIME DURING THE TAXABLE YEAR PERFORMED ACTIVE
 SERVICE IN THE ARMED FORCES OF THE UNITED STATES IN A COMBAT ZONE  SHALL
 BE  EXEMPT  FROM  TAXATION  IN  AN  AMOUNT  EQUAL  TO TEN PERCENT OF THE
 ASSESSED VALUE OF SUCH QUALIFYING REAL PROPERTY.
   3. (A) THE AUTHORITY GRANTED IN SUBDIVISION TWO OF THIS SECTION  SHALL
 NOT  BE  CONSTRUED  TO  PERMIT A COUNTY, CITY, TOWN OR VILLAGE TO EXEMPT
 QUALIFYING REAL PROPERTY FROM TAXES LEVIED FOR SCHOOL PURPOSES.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

Co-Sponsors

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S2930A (ACTIVE) - Details

See Assembly Version of this Bill:
A5344
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2742
2011-2012: S1750, A5455
2013-2014: S2181, A566
2015-2016: S4527, A6520
2017-2018: S2407, A9025
2021-2022: S1378, A5766

S2930A (ACTIVE) - Summary

Authorizes municipalities to offer a real property tax exemption for property owned by certain persons performing active duty in a combat zone in an amount to the extent of fifteen percent of the assessed value of the real property, but shall not exceed twelve thousand dollars.

S2930A (ACTIVE) - Sponsor Memo

S2930A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2930--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 30, 2019
                                ___________
 
 Introduced  by  Sen.  BROOKS -- 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 a real proper-
   ty tax exemption for property  owned  by  certain  persons  performing
   active duty in a combat zone
 
   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. ACTIVE DUTY SERVICE. 1. AS USED IN THIS SECTION:
   (A)  "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, MARINE CORPS, AIR FORCE OR COAST GUARD OF THE UNITED STATES.
   (B)  "COMBAT  ZONE"  SHALL MEAN AREAS DESIGNATED BY AN EXECUTIVE ORDER
 FROM THE PRESIDENT OF THE UNITED STATES IN WHICH THE UNITED STATES ARMED
 FORCES ARE ENGAGING OR HAVE ENGAGED IN COMBAT.
   (C) "QUALIFIED OWNER" MEANS AN ACTIVE MILITARY  SERVICE  MEMBER  WHOSE
 MILITARY  DUTY STATION PLACES HIS OR HER RESIDENCE WITHIN THE BOUNDARIES
 OF NEW YORK STATE.
   (D) "QUALIFIED RESIDENTIAL REAL PROPERTY" MEANS PROPERTY  OWNED  BY  A
 QUALIFIED  OWNER  WHICH  IS  USED  EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
 PROVIDED, HOWEVER, THAT IN THE EVENT THAT ANY PORTION OF  SUCH  PROPERTY
 IS  NOT USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES, BUT IS USED FOR OTHER
 PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION AND ONLY THE REMAIN-
 ING PORTION USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES SHALL  BE  SUBJECT
 TO THE EXEMPTION PROVIDED BY THIS SECTION.
   (E)  "LATEST STATE EQUALIZATION RATE" MEANS THE LATEST FINAL EQUALIZA-
 TION RATE ESTABLISHED BY THE STATE BOARD PURSUANT TO ARTICLE  TWELVE  OF
 THIS CHAPTER.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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