Senate Bill S7277

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7277
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               July 7, 2021
                                ___________
 
 Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the real property tax law,  in  relation  to  exemptions
   available to veterans
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subparagraph (i) of paragraph  (d)  of  subdivision  2  and
 subdivision  4  of  section 458-a of the real property tax law, subpara-
 graph (i) of paragraph (d) of subdivision 2 as amended by chapter 332 of
 the laws of 2016, subdivision 4 as amended by chapter 899 of the laws of
 1985 and paragraph (b) of subdivision 4 as added by chapter 430  of  the
 laws of 2014, are amended to read as follows:
   (i)  The exemption from taxation provided by this subdivision shall be
 applicable to county, city, town, village and school  district  taxation
 [if  the  governing body of the school district in which the property is
 located, or in the case of a city with a population of  one  million  or
 more, the local legislative body, after public hearings, adopts a resol-
 ution,  or  in  the  case  of a city with a population of one million or
 more, a local law, providing such  exemption,  the  procedure  for  such
 hearing  and  resolution or local law shall be conducted separately from
 the procedure for any hearing and  local  law  or  resolution  conducted
 pursuant to subparagraph (ii) of this paragraph, paragraph (b) of subdi-
 vision  four,  paragraph  (d)  of  subdivision  six and paragraph (b) of
 subdivision seven of this section]. THE COST OF PROVIDING SUCH EXEMPTION
 FROM SCHOOL DISTRICT TAXATION SHALL BE BORNE BY THE STATE.
   4. [(a)] Notwithstanding the foregoing provisions of this section,  no
 later  than ninety days before the taxable status date next occurring on
 or after the thirty-first day of December nineteen hundred  eighty-four,
 the  governing  board  of  any county, city, town or village may adopt a
 local law to provide that no exemption shall be granted pursuant to this
 section for the purposes of taxes levied for such county, city, town  or
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD04508-01-1

 S. 7277                             2
 
 village.  For  the  purposes of a county which is not an assessing unit,
 the taxable status date next occurring  on  or  after  December  thirty-
 first,  nineteen  hundred  eighty-four shall mean the first such taxable
 status  date  of any city or town within such county upon the assessment
 roll of which the county levies taxes. A local law adopted  pursuant  to
 this  paragraph may be repealed by the governing board of the applicable
 county, city, town or village. Such repeal must occur  at  least  ninety
 days  prior  to  the  taxable  status date of such county, city, town or
 village.
   [(b) Notwithstanding any other provision of law to  the  contrary,  no
 later  than ninety days before the taxable status date next occurring on
 or after the thirty-first day of December, two  thousand  thirteen,  the
 governing  body  of  a  school  district may repeal a resolution adopted
 pursuant to subparagraph (i) of paragraph (d) of subdivision two of this
 section providing the exemption from taxation pursuant to  this  section
 for  the  purposes  of  taxes  levied  by  such school district. Nothing
 contained in this paragraph shall be construed to preclude the governing
 body of a school district from subsequently adopting a resolution grant-
 ing such exemption pursuant to this section.]
   § 2. This act shall take effect immediately and shall apply to assess-
 ment rolls prepared on or after January 1, 2022.