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.