Senate Bill S3884

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3884
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             February 20, 2019
                                ___________
 
 Introduced  by Sen. STAVISKY -- 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 and the administrative code of
   the city of New York, in relation to allowing municipalities to accept
   retroactive applications for real property tax exemptions from certain
   veterans
 
   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 of the real property tax law
 is amended by adding a new paragraph 6 to read as follows:
   (6) NOTWITHSTANDING THE  PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
 PROVISION  OF  LAW  TO  THE CONTRARY, EACH COUNTY, CITY, TOWN OR VILLAGE
 SHALL ADOPT A LOCAL LAW ALLOWING  THE  ASSESSOR  TO  ACCEPT  RETROACTIVE
 APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FROM ANY VETER-
 AN  TO  WHOM  AN  EXEMPTION  HAS  ALREADY  BEEN  GRANTED PURSUANT TO THE
 PROVISIONS OF THIS SECTION, PROVIDED, HOWEVER, THAT SAID  VETERAN  WOULD
 HAVE  BEEN ENTITLED TO SUCH EXEMPTION IF HE OR SHE HAD FILED AN APPLICA-
 TION FOR EXEMPTION BY THE APPROPRIATE TAXABLE STATUS DATE AND THAT  SUCH
 APPLICATIONS  MAY  ONLY BE ACCEPTED FOR ASSESSMENT ROLLS PREPARED ON THE
 BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE THAN THREE YEARS PRECED-
 ING THE DATE OF SUCH APPLICATION.
   § 2. Section 458-a of the real property tax law is amended by adding a
 new subdivision 3-b to read as follows:
   3-B. NOTWITHSTANDING THE PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
 PROVISION  OF  LAW  TO  THE CONTRARY, EACH COUNTY, CITY, TOWN OR VILLAGE
 SHALL ADOPT A LOCAL LAW ALLOWING  THE  ASSESSOR  TO  ACCEPT  RETROACTIVE
 APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FROM ANY VETER-
 AN  TO  WHOM  AN  EXEMPTION  HAS  ALREADY  BEEN  GRANTED PURSUANT TO THE
 PROVISIONS OF THIS SECTION, PROVIDED, HOWEVER, THAT SAID  VETERAN  WOULD
 HAVE  BEEN ENTITLED TO SUCH EXEMPTION IF HE OR SHE HAD FILED AN APPLICA-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD02669-01-9

 S. 3884                             2
 
 TION FOR EXEMPTION BY THE APPROPRIATE TAXABLE STATUS DATE AND THAT  SUCH
 APPLICATIONS  MAY  ONLY BE ACCEPTED FOR ASSESSMENT ROLLS PREPARED ON THE
 BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE THAN THREE YEARS PRECED-
 ING THE DATE OF SUCH APPLICATION.
   § 3. Section 458-b of the real property tax law is amended by adding a
 new subdivision 3-a to read as follows:
   3-A.  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION OR ANY OTHER
 PROVISION OF LAW TO THE CONTRARY, EACH COUNTY,  CITY,  TOWN  OR  VILLAGE
 SHALL  ADOPT  A  LOCAL  LAW  ALLOWING THE ASSESSOR TO ACCEPT RETROACTIVE
 APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FROM ANY VETER-
 AN TO WHOM AN  EXEMPTION  HAS  ALREADY  BEEN  GRANTED  PURSUANT  TO  THE
 PROVISIONS  OF  THIS SECTION, PROVIDED, HOWEVER, THAT SAID VETERAN WOULD
 HAVE BEEN ENTITLED TO SUCH EXEMPTION IF HE OR SHE HAD FILED AN  APPLICA-
 TION  FOR EXEMPTION BY THE APPROPRIATE TAXABLE STATUS DATE AND THAT SUCH
 APPLICATIONS MAY ONLY BE ACCEPTED FOR ASSESSMENT ROLLS PREPARED  ON  THE
 BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE THAN THREE YEARS PRECED-
 ING THE DATE OF SUCH APPLICATION.
   §  4.  Part 1 of subchapter 2 of chapter 2 of title 11 of the adminis-
 trative code of the city of New York is amended by adding a new  section
 11-245.76 to read as follows:
   §  11-245.76  RETROACTIVE  EXEMPTION  FOR  VETERANS.  PURSUANT  TO THE
 EXEMPTIONS SET OUT IN PARAGRAPH SIX OF SUBDIVISION ONE OF  SECTION  FOUR
 HUNDRED  FIFTY-EIGHT, SUBDIVISION THREE-B OF SECTION FOUR HUNDRED FIFTY-
 EIGHT-A AND SUBDIVISION THREE-A OF SECTION FOUR HUNDRED FIFTY-EIGHT-B OF
 THE REAL PROPERTY TAX LAW, THE CITY HEREBY AUTHORIZES  THE  ASSESSOR  TO
 ACCEPT  RETROACTIVE  APPLICATIONS  FROM ANY VETERAN TO WHOM AN EXEMPTION
 HAS ALREADY BEEN GRANTED, PROVIDED, HOWEVER,  THAT  SAID  VETERAN  WOULD
 HAVE  BEEN ENTITLED TO SUCH EXEMPTION IF HE OR SHE HAD FILED AN APPLICA-
 TION FOR EXEMPTION BY THE APPROPRIATE TAXABLE STATUS DATE AND THAT  SUCH
 APPLICATIONS  MAY  ONLY BE ACCEPTED FOR ASSESSMENT ROLLS PREPARED ON THE
 BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE THAN THREE YEARS PRECED-
 ING THE DATE OF SUCH APPLICATION.
   § 5. This act shall take effect immediately.