S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7289
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 18, 2019
                                ___________
 
 Introduced  by  M. of A. BARRETT, DenDEKKER -- read once and referred to
   the Committee on Veterans' Affairs
 
 AN ACT to amend the real property tax law, in relation to establishing a
   tax exemption for improvements to the  property  of  severely  injured
   members of the armed forces of the United States

   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.  IMPROVEMENTS TO PROPERTY OF SEVERELY INJURED MEMBERS OF THE
 ARMED FORCES OF THE UNITED STATES. 1. FOR THE PURPOSE OF  THIS  SECTION,
 "MEMBER  OF  THE  ARMED FORCES OF THE UNITED STATES" SHALL MEAN A PERSON
 WHO SERVED IN THE ARMY, NAVY, AIR  FORCE,  MARINES,  COAST  GUARD  OR  A
 RESERVE COMMAND.
   2.  REAL  PROPERTY  ALTERED, INSTALLED OR IMPROVED FOR THE PURPOSES OF
 REMOVAL OF ARCHITECTURAL BARRIERS  THAT  CHALLENGE  THE  MOBILITY  OF  A
 SEVERELY INJURED MEMBER OF THE ARMED FORCES OF THE UNITED STATES WHO HAS
 A  SERVICE-CONNECTED  DISABILITY DUE TO COMBAT AND FOUND FIT TO SERVE BY
 THE PHYSICAL  EVALUATION  BOARD  OF  SUCH  SERVICE  MEMBER'S  BRANCH  OF
 SERVICE, IN EXISTING PROPERTY USED SOLELY FOR RESIDENTIAL PURPOSES SHALL
 BE  EXEMPT  FROM  TAXATION  AND SPECIAL AD VALOREM LEVIES AS HEREINAFTER
 PROVIDED. AFTER A PUBLIC HEARING, THE GOVERNING BOARD OF A COUNTY, CITY,
 TOWN OR VILLAGE MAY ADOPT A LOCAL LAW AND A SCHOOL DISTRICT MAY ADOPT  A
 RESOLUTION  TO  GRANT THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION.
 A COPY OF SUCH LOCAL LAW OR RESOLUTION SHALL BE FILED WITH  THE  COMMIS-
 SIONER  AND  THE  ASSESSOR  OF  SUCH  COUNTY,  CITY, TOWN OR VILLAGE WHO
 PREPARES THE ASSESSMENT ROLL ON WHICH THE TAXES OF  SUCH  COUNTY,  CITY,
 TOWN, VILLAGE OR SCHOOL DISTRICT ARE LEVIED.
   3.  (A) IMPROVEMENTS TO SUCH REAL PROPERTY SHALL BE EXEMPT PURSUANT TO
 THE FOLLOWING EXEMPTION SCHEDULE:
 YEAR OF EXEMPTION                     PERCENTAGE OF EXEMPTION
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11168-01-9

 A. 7289                             2
 
        1                                        50
        2                                        45
        3                                        40
        4                                        35
        5                                        30
        6                                        25
        7                                        20
        8                                        15
        9                                        10
       10                                         5
   (B)  NO  EXEMPTION SHALL BE GRANTED FOR ALTERATIONS, INSTALLATIONS, OR
 IMPROVEMENTS UNLESS SUCH  ALTERATIONS,  INSTALLATIONS,  OR  IMPROVEMENTS
 WERE  COMMENCED  AFTER  THE  DATE  OF THE SEVERELY INJURED MEMBER OF THE
 ARMED FORCES' DISABILITY DUE TO COMBAT AND SUBSEQUENT TO  THE  EFFECTIVE
 DATE  OF THE LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDIVISION TWO
 OF THIS SECTION.   NOTWITHSTANDING  THE  FOREGOING  PROVISION,  IF  SUCH
 ALTERATIONS,  INSTALLATIONS  OR IMPROVEMENTS WERE COMMENCED PRIOR TO THE
 EFFECTIVE DATE OF THE LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDI-
 VISION TWO OF THIS SECTION, SUCH ALTERNATIONS, INSTALLATIONS OR IMPROVE-
 MENTS MAY RECEIVE AN EXEMPTION PURSUANT TO  THE  EXEMPTION  SCHEDULE  OF
 THIS  SECTION FOR THE REMAINDER OF THE AUTHORIZED PERIOD OF EXEMPTION AS
 IF SUCH ALTERATIONS, INSTALLATIONS OR IMPROVEMENTS, HAD  BEEN  COMMENCED
 ON  OR  AFTER SUCH EFFECTIVE DATE; PROVIDED, HOWEVER, THE PROPERTY SHALL
 NOT BE ELIGIBLE FOR REFUNDS OF PROPERTY  TAXES  OR  SPECIAL  AD  VALOREM
 LEVIES PAID PRIOR TO THE EFFECTIVE DATE OF THE LOCAL LAW OR RESOLUTION.
   4. FOR THE PURPOSE OF THIS SECTION, THE TERMS ALTERATION, INSTALLATION
 AND IMPROVEMENT SHALL NOT INCLUDE ORDINARY MAINTENANCE AND REPAIR.
   5. (A) THE PROVISIONS OF THIS SECTION SHALL ONLY APPLY TO THE QUALIFY-
 ING  REAL  PROPERTY  WHICH  IS  THE  PRIMARY RESIDENCE OF THE APPLICANT,
 PROVIDED THAT, IN THE EVENT ANY PORTION OF SUCH  REAL  PROPERTY  IS  NOT
 USED  EXCLUSIVELY  FOR  THE  APPLICANT'S  PRIMARY RESIDENCE SUCH PORTION
 SHALL NOT BE SUBJECT TO THE EXEMPTION GRANTED BY THIS SECTION.
   (B) THE EXEMPTION FROM TAXATION PROVIDED  BY  THIS  SECTION  SHALL  BE
 APPLICABLE TO COUNTY, CITY, TOWN, VILLAGE, AND SCHOOL DISTRICT TAXATION.
   (C)  IF  A  SEVERELY  INJURED MEMBER OF THE UNITED STATES ARMED FORCES
 RECEIVES THE EXEMPTION UNDER SECTIONS  FOUR  HUNDRED  FIFTY-EIGHT,  FOUR
 HUNDRED  FIFTY-EIGHT-A,  FOUR HUNDRED FIFTY-EIGHT-B, FOUR HUNDRED FIFTY-
 NINE OR FOUR HUNDRED FIFTY-NINE-C OF THIS TITLE,  THE  SEVERELY  INJURED
 MEMBER  OF  THE  ARMED FORCES OF THE UNITED STATES SHALL NOT BE ELIGIBLE
 UNDER THIS SECTION.
   6. (A) APPLICATIONS FOR THE EXEMPTION  ALLOWABLE  UNDER  THIS  SECTION
 SHALL  BE  MADE  BY THE OWNER, OR ALL OTHER OWNERS, OF THE PROPERTY ON A
 FORM PRESCRIBED BY THE COMMISSIONER. THE OWNER OR OWNERS SHALL FILE  THE
 COMPLETED  FORM  IN  THE  ASSESSOR'S OFFICE OF THE COUNTY, CITY, TOWN OR
 VILLAGE HAVING THE POWER TO ASSESS PROPERTY FOR TAXATION  ON  OR  BEFORE
 THE  APPROPRIATE  TAXABLE  STATUS  DATE  OF  SUCH  COUNTY, CITY, TOWN OR
 VILLAGE, WITH THE FOLLOWING DOCUMENTATION:
   (I) A COPY OF THE APPLICANT'S MILITARY ID CARD;
   (II) A COPY OF THE APPLICANT'S CURRENT MILITARY ORDERS;
   (III) A STATEMENT FROM THE APPLICANT'S COMMANDER OR SUPERIOR  ADDRESS-
 ING THE APPLICANT'S PHYSICAL CAPABILITIES;
   (IV)  A  LETTER  OR LETTERS FROM THE APPLICANT'S TREATING PHYSICIAN OR
 PHYSICIANS ADDRESSING THE APPLICANT'S PHYSICAL CAPABILITIES AND NEED FOR
 THE ALTERATIONS, INSTALLATIONS OR IMPROVEMENTS OF THE APPLICANT'S PRIMA-
 RY RESIDENCE;

 A. 7289                             3
 
   (V) COPY OF THE AFTER ACTION REPORT WHICH DESCRIBES  THE  EVENTS  THAT
 RESULTED IN THE DISABILITY; AND
   (VI)  ANY OTHER EVIDENCE DETERMINED TO BE NECESSARY BY THE COMMISSION-
 ER.
   (B) ANY APPLICANT CONVICTED OF MAKING A FALSE STATEMENT ON THE  APPLI-
 CATION  OR SUBMITTED EVIDENCE FOR SUCH EXEMPTION SHALL BE SUBJECT TO THE
 PENALTIES PRESCRIBED IN ARTICLE ONE HUNDRED SEVENTY-FIVE  OF  THE  PENAL
 LAW.
   (C)  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION  OR ANY OTHER
 PROVISIONS OF LAW, IN A CITY HAVING A POPULATION OF ONE MILLION OR  MORE
 APPLICATIONS FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION SHALL
 BE  CONSIDERED  TIMELY  FILED ON OR BEFORE THE FIFTEENTH DAY OF MARCH OF
 THE APPROPRIATE TAX YEARS.
   7. IF SATISFIED THAT THE APPLICANT IS ENTITLED TO AN EXEMPTION  PURSU-
 ANT TO THIS SECTION, THE ASSESSOR SHALL APPROVE THE APPLICATION AND SUCH
 BUILDING SHALL THEREAFTER BE EXEMPT FROM TAXATION AND SPECIAL AD VALOREM
 LEVIES  AS  HEREIN PROVIDED COMMENCING WITH THE ASSESSMENT ROLL PREPARED
 ON THE BASIS OF THE TAXABLE STATUS DATE REFERRED TO IN SUBDIVISION THREE
 OF THIS SECTION.  THE ASSESSED VALUE OF ANY EXEMPTION  GRANTED  PURSUANT
 TO  THIS SECTION SHALL BE ENTERED BY THE ASSESSOR ON THE ASSESSMENT ROLL
 WITH THE TAXABLE PROPERTY, WITH THE AMOUNT OF THE EXEMPTION SHOWN  IN  A
 SEPARATE COLUMN.
   8.  A  COUNTY,  CITY, TOWN OR VILLAGE MAY BY LOCAL LAW, OR IN A SCHOOL
 DISTRICT MAY BY RESOLUTION:
   (A) REDUCE THE PER CENTUM OF THE EXEMPTION OTHERWISE ALLOWED  PURSUANT
 TO THIS SECTION; AND
   (B) LIMIT ELIGIBILITY FOR THE EXEMPTION TO THOSE FORMS OF ALTERATIONS,
 INSTALLATIONS,  OR  IMPROVEMENTS  AS ARE PRESCRIBED IN SUCH LOCAL LAW OR
 RESOLUTION.
   § 2. This act shall take effect on the second of January next succeed-
 ing the date on which it shall have become a  law  and  shall  apply  to
 assessment  rolls prepared on the basis of taxable status date occurring
 on or after such date.