Assembly Bill A1282

2021-2022 Legislative Session

Permits municipalities the local option of providing a tax exemption to National Guard members and reservists

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2021-A1282 (ACTIVE) - Details

See Senate Version of this Bill:
S2090
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-d, RPT L
Versions Introduced in Other Legislative Sessions:
2017-2018: A5255, S4227
2019-2020: A1553, S2667
2023-2024: A1098, S4568

2021-A1282 (ACTIVE) - Summary

Provides a tax exemption for U.S. military reservists and members of the National Guard.

2021-A1282 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1282
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 8, 2021
                                ___________
 
 Introduced  by  M.  of A. WOERNER, BUTTENSCHON, WALSH, SMULLEN, SCHMITT,
   B. MILLER -- Multi-Sponsored by -- M. of A. DeSTEFANO, GRIFFIN, HAWLEY
   -- read once and referred to the Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law,  in  relation  to  permitting
   municipalities  the  local  option  of  providing  a  tax exemption to
   National Guard members and reservists
 
   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-d to read as follows:
   § 458-D. EXEMPTION FOR NATIONAL GUARD MEMBERS AND  RESERVISTS.  1.  AS
 USED IN THIS SECTION:
   (A)  "QUALIFIED  OWNER"  MEANS  AN  ACTIVE  OR  RETIRED  MEMBER OF THE
 NATIONAL GUARD OR RESERVES. WHERE PROPERTY IS OWNED  BY  MORE  THAN  ONE
 QUALIFIED  OWNER,  THE  EXEMPTION  TO  WHICH  EACH  IS  ENTITLED  MAY BE
 COMBINED.
   (B) "QUALIFYING RESIDENTIAL REAL PROPERTY" MEANS PROPERTY OWNED  BY  A
 QUALIFIED  OWNER  WHICH  IS  USED  EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
 PROVIDED HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS  NOT
 SO  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES  BUT IS USED FOR OTHER
 PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING
 PORTION  ONLY  SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED BY THIS
 SECTION. SUCH PROPERTY MUST BE THE PRIMARY RESIDENCE  OF  THE  QUALIFIED
 OWNER,  UNLESS  THE  QUALIFIED  OWNER IS ABSENT FROM THE PROPERTY DUE TO
 MEDICAL REASONS OR INSTITUTIONALIZATION.
   (C) "MUNICIPALITY" MEANS A COUNTY, TOWN, CITY OR VILLAGE.
   2. THE GOVERNING BODY OF ANY MUNICIPALITY  ACTING  THROUGH  ITS  LOCAL
 LEGISLATIVE  BODY  OR  OTHER  GOVERNING AGENCY, IS HEREBY AUTHORIZED AND
 EMPOWERED TO ADOPT AND AMEND LOCAL LAWS  OR  ORDINANCES  PROVIDING  THAT
 QUALIFYING  REAL  PROPERTY MAY BE EXEMPT FROM REAL PROPERTY TAXES, IN AN
 AMOUNT EQUAL TO FIVE PERCENT OF THE ASSESSED  VALUE  OF  SUCH  PROPERTY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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