assembly Bill A5344A

2019-2020 Legislative Session

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

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee


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

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to veterans' affairs
May 15, 2019 print number 5344a
May 15, 2019 amend and recommit to veterans' affairs
Feb 11, 2019 referred to veterans' affairs

Co-Sponsors

Multi-Sponsors

A5344 - Details

See Senate Version of this Bill:
S2930
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2742
2011-2012: A5455, S1750
2013-2014: A566, S2181
2015-2016: A6520, S4527
2017-2018: A9025, S2407

A5344 - 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.

A5344 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5344
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 11, 2019
                                ___________
 
 Introduced  by M. of A. CUSICK -- Multi-Sponsored by -- M. of A. ABBATE,
   COLTON, M. G. MILLER, RA, THIELE -- read  once  and  referred  to  the
   Committee on Veterans' 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

Multi-Sponsors

A5344A (ACTIVE) - Details

See Senate Version of this Bill:
S2930
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2742
2011-2012: A5455, S1750
2013-2014: A566, S2181
2015-2016: A6520, S4527
2017-2018: A9025, S2407

A5344A (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.

A5344A (ACTIVE) - Bill Text download pdf

 
                     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