S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6327
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 5, 2023
                                ___________
 
 Introduced by M. of A. THIELE -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to tax exemptions
   for certain eligible 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  CERTAIN RESERVISTS. 1. FOR PURPOSES OF THIS
 SECTION, "ELIGIBLE RESERVIST" MEANS A MEMBER OF A RESERVE  COMPONENT  OF
 THE  ARMED  FORCES  OF  THE  UNITED STATES ORDERED TO ACTIVE DUTY BY THE
 PRESIDENT OF THE UNITED STATES.
   2. REAL PROPERTY OWNED BY AN ELIGIBLE RESERVIST  OR  SUCH  RESERVIST'S
 SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE,
 TOWN,  PART  TOWN,  SPECIAL  DISTRICT  OR  COUNTY PURPOSES, EXCLUSIVE OF
 SPECIAL ASSESSMENTS,  PROVIDED  THAT  THE  GOVERNING  BODY  OF  A  CITY,
 VILLAGE,  TOWN  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
 ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   3. SUCH EXEMPTION SHALL NOT BE GRANTED TO  AN  ELIGIBLE  RESERVIST  OR
 SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS:
   (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
   (B)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
 USED EXCLUSIVELY FOR THE APPLICANT'S RESIDENCE 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; AND
   (C)  THE ELIGIBLE RESERVIST RETAINED HIS OR HER ACTIVE DUTY STATUS FOR
 AT LEAST NINETY CONSECUTIVE DAYS WITHIN THE IMMEDIATELY PRECEDING CALEN-
 DAR YEAR IN WHICH HE OR SHE IS REQUESTING THE EXEMPTION AS AUTHORIZED BY
 THIS SECTION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00175-01-3
              

 A. 6327                             2
 
   4. ANY ELIGIBLE RESERVIST SHALL BE GRANTED THE EXEMPTION AS AUTHORIZED
 BY THIS SECTION FOR THE PERIOD OF HIS OR HER ACTIVE DUTY STATUS AS  LONG
 AS  HIS  OR  HER  PRIMARY RESIDENCE IS LOCATED WITHIN A VILLAGE, TOWN OR
 COUNTY IN WHICH THE GOVERNING BODY OF  SUCH  VILLAGE,  TOWN  OR  COUNTY,
 AFTER  A  PUBLIC  HEARING,  ADOPTS  A LOCAL LAW, ORDINANCE OR RESOLUTION
 PROVIDING FOR SUCH EXEMPTION.
   5. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR  OR
 OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
 ING  SUCH  EXEMPTION  ON  OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
 PRESCRIBED BY THE COMMISSIONER.
   6. NO APPLICANT WHO IS AN ELIGIBLE RESERVIST WHO  BY  REASON  OF  SUCH
 STATUS  IS RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF THIS ARTICLE ON
 THE EFFECTIVE DATE OF THIS SECTION SHALL SUFFER ANY DIMINUTION  OF  SUCH
 BENEFIT BECAUSE OF THE PROVISIONS OF THIS SECTION.
   §  2.  This  act  shall  take  effect  immediately, and shall apply to
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after January 1, 2025.