S T A T E O F N E W Y O R K
________________________________________________________________________
5344--A
2019-2020 Regular Sessions
I N A S S E M B L Y
February 11, 2019
___________
Introduced by M. of A. CUSICK, McDONOUGH -- Multi-Sponsored by -- M. of
A. ABBATE, COLTON, M. G. MILLER, RA, THIELE -- read once and referred
to the Committee on Veterans' Affairs -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09224-03-9
A. 5344--A 2
(E) "LATEST STATE EQUALIZATION RATE" MEANS THE LATEST FINAL EQUALIZA-
TION RATE ESTABLISHED BY THE STATE BOARD PURSUANT TO ARTICLE TWELVE OF
THIS CHAPTER.
(F) "LATEST CLASS RATIO" MEANS THE LATEST FINAL CLASS RATIO ESTAB-
LISHED BY THE STATE BOARD PURSUANT TO TITLE ONE OF ARTICLE TWELVE OF
THIS CHAPTER FOR USE IN A SPECIAL ASSESSING UNIT AS DEFINED IN SECTION
EIGHTEEN HUNDRED ONE OF THIS CHAPTER.
2. (A) EACH GOVERNING BODY OF A COUNTY, CITY, TOWN OR VILLAGE MAY
AFTER A PUBLIC HEARING ADOPT A LOCAL LAW OR RESOLUTION TO PROVIDE THAT
QUALIFYING RESIDENTIAL REAL PROPERTY SHALL BE EXEMPT FROM TAXATION TO
THE EXTENT OF FIFTEEN PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY,
PROVIDED HOWEVER, THAT SUCH EXEMPTION SHALL NOT EXCEED TWELVE THOUSAND
DOLLARS OR THE PRODUCT OF TWELVE THOUSAND DOLLARS MULTIPLIED BY THE
LATEST STATE EQUALIZATION RATE OF THE ASSESSING UNIT, OR, IN THE CASE OF
A SPECIAL ASSESSING UNIT, THE LATEST CLASS RATIO, WHICHEVER IS LESS.
(B) IN ADDITION TO THE EXEMPTION PROVIDED BY PARAGRAPH (A) OF THIS
SUBDIVISION EACH GOVERNING BODY OF A COUNTY, CITY, TOWN OR VILLAGE MAY
ADOPT A LOCAL LAW OR RESOLUTION TO PROVIDE AN ACTIVE MILITARY SERVICE
MEMBER WHO AT ANY TIME DURING THE TAXABLE YEAR PERFORMED ACTIVE SERVICE
IN THE ARMED FORCES OF THE UNITED STATES IN A COMBAT ZONE AS DOCUMENTED
BY A COPY OF HIS OR HER MILITARY ORDERS OR CERTIFIED LETTER FROM HIS OR
HER COMMANDING OFFICER, QUALIFYING RESIDENTIAL REAL PROPERTY MAY ALSO BE
EXEMPT FROM TAXATION TO THE EXTENT OF TEN PERCENT OF THE ASSESSED VALUE
OF SUCH PROPERTY, PROVIDED, THAT SUCH EXEMPTION SHALL NOT EXCEED EIGHT
THOUSAND DOLLARS OR THE PRODUCT OF EIGHT THOUSAND DOLLARS MULTIPLIED BY
THE LATEST STATE EQUALIZATION RATE FOR THE ASSESSING UNIT, OR IN THE
CASE OF A SPECIAL ASSESSING UNIT, THE CLASS RATIO, WHICHEVER IS LESS.
3. THE EXEMPTIONS FROM TAXATION PROVIDED BY THIS SECTION SHALL BE
APPLICABLE TO ANY COUNTY, CITY, TOWN, OR VILLAGE, BUT SHALL NOT BE
APPLICABLE TO TAXES LEVIED FOR SCHOOL PURPOSES. IF AN ACTIVE DUTY
SERVICE MEMBER RECEIVED AN EXEMPTION UNDER SECTION FOUR HUNDRED FIFTY-
EIGHT, FOUR HUNDRED FIFTY-EIGHT-A OR FOUR HUNDRED FIFTY-EIGHT-B OF THIS
TITLE, THE ACTIVE DUTY SERVICE MEMBER SHALL NOT BE ELIGIBLE TO RECEIVE
THE EXEMPTION UNDER THIS SECTION.
4. APPLICATION FOR EXEMPTION SHALL BE MADE BY THE OWNER, OR ALL OF THE
OWNERS, OF THE PROPERTY ON A FORM PRESCRIBED BY THE STATE BOARD. THE
OWNER OR OWNERS SHALL FILE THE COMPLETED FORM IN THE ASSESSOR'S OFFICE
ON OR BEFORE THE FIRST APPROPRIATE TAXABLE STATUS DATE. THE OWNER OR
OWNERS OF THE PROPERTY SHALL BE REQUIRED TO REFILE EACH YEAR. APPLI-
CANTS SHALL REFILE ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE. ANY
APPLICANT CONVICTED OF WILLFULLY MAKING ANY FALSE STATEMENT IN THE
APPLICATION FOR SUCH EXEMPTION SHALL BE SUBJECT TO THE PENALTIES
PRESCRIBED IN THE PENAL LAW.
5. A LOCAL LAW ADOPTED PURSUANT TO THIS SECTION MAY BE REPEALED BY THE
GOVERNING BODY OF THE APPLICABLE COUNTY, CITY, TOWN, OR VILLAGE. SUCH
REPEAL SHALL OCCUR AT LEAST NINETY DAYS PRIOR TO THE TAXABLE STATUS DATE
OF SUCH COUNTY, CITY, TOWN, OR VILLAGE.
§ 2. This act shall take effect on the second day of January next
succeeding the date on which it shall have become a law and shall apply
to real property having a taxable status date on or after such effective
date.