The New York State Senate

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6251--A
     Cal. No. 968
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              April 19, 2021
                                ___________
 
 Introduced by Sens. JORDAN, GALLIVAN, MARTUCCI -- read twice and ordered
   printed,  and  when printed to be committed to the Committee on Veter-
   ans, Homeland Security and Military  Affairs  --  recommitted  to  the
   Committee  on  Veterans,  Homeland  Security  and  Military Affairs in
   accordance with Senate Rule 6, sec. 8 -- reported favorably from  said
   committee,  ordered  to first report, amended on first report, ordered
   to a second report and ordered reprinted, retaining its place  in  the
   order of second report
 
 AN  ACT to amend the real property tax law, in relation to directing the
   department of taxation and finance to provide  notice  to  a  property
   owner  who  is a veteran or who is the spouse or unremarried surviving
   spouse of a veteran when the school district, in which their  property
   is  situate,  elects to provide a real property exemption or abatement
   to veterans
 
   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 1310 to read as follows:
   § 1310. NOTICE OF AVAILABILITY OF SCHOOL TAX  EXEMPTION  OR  ABATEMENT
 FOR  PROPERTY OWNED BY A VETERAN OR BY THE SPOUSE OR UNREMARRIED SURVIV-
 ING SPOUSE OF SUCH VETERAN.   1. ANY SCHOOL DISTRICT  WHICH,  BY  RESOL-
 UTION, ELECTS TO GRANT A SCHOOL TAX EXEMPTION OR ABATEMENT TO REAL PROP-
 ERTY OWNED BY A VETERAN OR THE SPOUSE OR UNREMARRIED SURVIVING SPOUSE OF
 SUCH  VETERAN  IN  ACCORDANCE WITH ANY PROVISION OF ARTICLE FOUR OF THIS
 CHAPTER SHALL, WITHIN TEN DAYS  OF  ADOPTING  SUCH  RESOLUTION,  PROVIDE
 NOTICE THEREOF TO THE DEPARTMENT AND ANY PERTINENT LOCAL ASSESSOR.
   2.  UPON RECEIPT OF A NOTICE OF THE GRANTING OF A SCHOOL TAX EXEMPTION
 OR ABATEMENT FOR REAL PROPERTY OWNED BY A VETERAN OR THE SPOUSE  OR  THE
 UNREMARRIED  SURVIVING SPOUSE OF A VETERAN, THE DEPARTMENT SHALL COMPILE
 A LIST OF ALL REAL PROPERTY OWNERS, WITHIN THE SCHOOL DISTRICT PROVIDING
 SUCH NOTICE, WHO ARE VETERANS, SPOUSES OR UNREMARRIED SURVIVING  SPOUSES
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD10868-02-2
 S. 6251--A                          2
 
 OF  VETERANS  RECEIVING  A REAL PROPERTY TAX EXEMPTION OR ABATEMENT FROM
 ANY OTHER REAL PROPERTY TAXING AUTHORITY PURSUANT  TO  ARTICLE  FOUR  OF
 THIS  CHAPTER  WHICH  APPLIES  TO  THE  REAL PROPERTY WITHIN SUCH SCHOOL
 DISTRICT.
   3. THE DEPARTMENT SHALL, BY FIRST-CLASS MAIL, PROVIDE, TO EACH PROPER-
 TY  OWNER WHO IS A VETERAN, SPOUSE, OR UNREMARRIED SURVIVING SPOUSE OF A
 VETERAN ON THE  LIST  COMPILED  PURSUANT  TO  SUBDIVISION  TWO  OF  THIS
 SECTION,  NOTICE OF THE AVAILABILITY OF A SCHOOL TAX EXEMPTION OR ABATE-
 MENT, AND THE SPECIFIC ACTIONS, IF ANY, THAT  THE  PROPERTY  OWNER  MUST
 TAKE IN ORDER TO BE GRANTED THE SCHOOL TAX EXEMPTION OR ABATEMENT.
   §  2.  This  act shall take effect on the thirtieth day after it shall
 have become a law.