senate Bill S1378A

2021-2022 Legislative Session

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

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Sponsored By

Current Bill Status - On Floor Calendar


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

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Actions

view actions (5)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 10, 2021 amended on third reading 1378a
Feb 01, 2021 advanced to third reading
Jan 26, 2021 2nd report cal.
Jan 25, 2021 1st report cal.153
Jan 11, 2021 referred to veterans, homeland security and military affairs

Votes

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Jan 25, 2021 - Veterans, Homeland Security and Military Affairs committee Vote

S1378
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Jan 25, 2021

Co-Sponsors

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S1378 - Details

Law Section:
Real Property Tax Law
Laws Affected:
Add §458-d, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2742
2011-2012: S1750
2013-2014: S2181
2015-2016: S4527
2017-2018: S2407
2019-2020: S2930

S1378 - 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.

S1378 - Sponsor Memo

S1378 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1378
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 11, 2021
                                ___________
 
 Introduced  by  Sens.  BROOKS,  HARCKHAM,  KAPLAN, LIU -- read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Veterans, Homeland Security and Military 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-d to read as follows:
   § 458-D. 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.
   (E) "LATEST STATE EQUALIZATION RATE" MEANS THE LATEST FINAL  EQUALIZA-
 TION  RATE  ESTABLISHED BY THE STATE BOARD PURSUANT TO ARTICLE TWELVE OF
 THIS CHAPTER.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01238-01-1

Co-Sponsors

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S1378A (ACTIVE) - Details

Law Section:
Real Property Tax Law
Laws Affected:
Add §458-d, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2742
2011-2012: S1750
2013-2014: S2181
2015-2016: S4527
2017-2018: S2407
2019-2020: S2930

S1378A (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.

S1378A (ACTIVE) - Sponsor Memo

S1378A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1378--A
     Cal. No. 153
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 11, 2021
                                ___________
 
 Introduced  by  Sens.  BROOKS,  HARCKHAM,  HINCHEY, JORDAN, KAPLAN, LIU,
   REICHLIN-MELNICK -- read twice and ordered printed, and  when  printed
   to  be  committed  to the Committee on Veterans, Homeland Security and
   Military Affairs -- reported favorably from said committee, ordered to
   first and second report, ordered  to  a  third  reading,  amended  and
   ordered reprinted, retaining its place in the order of third reading
 
 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-d to read as follows:
   § 458-D. 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, COAST  GUARD,  OR  ARMY,  AIR,  AND  NAVY
 NATIONAL 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

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