S1629-2011 Actions

• Jan 4, 2012: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
• Jan 10, 2011: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

S1629-2011 Memo

BILL NUMBER:S1629

TITLE OF BILL:
An act
to amend the real property tax law, in relation to tax exemptions for
eligible reservists

PURPOSE:
The purpose of this bill is to exempt reservists who have been called
to active duty from property taxes provided that the local
municipality wherein they reside shall enact a local law.

SUMMARY OF PROVISIONS:
Section 1 defines "eligible reservist" as a reservist called to active
duty by the President of the United States.

Section 2 Provides that real property owned by a reservist or
reservist's family shall be exempt from taxation for city, village,
town, part town, special district, or county purposes provided that
the local municipality enacts a local law to that effect after a
public hearing.

Section 3 Provides that the property must be the primary residence of
the applicant. Any portion of the property not used as a residence
shall be subject to taxation. This section also provides that to be
eligible for this exemption the reservist must have been on active
duty at least 90 consecutive days within the calendar year.

Section 4 Provides that the reservist shall be granted the exemption
as authorized for the period of his or her active duty service.

Section 5 Provides that the application for exemption shall be filed
with the assessor of the local municipality wherein he or she resides.

Section 6 Provides that 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.

EXISTING LAW:
There is currently no real property tax exemption for members of the
Military Reserve called to active duty.

JUSTIFICATION:
As of February 5, 2003 approximately 2,000 reservists have been called
to active duty from New York State. These reservists have been
summoned from all parts of New York including: Albany, Long Island,
Brooklyn, Niagara Falls and many other locations. The War on Terror
and the War in Iraq and make it likely that more reservists will be
called to active duty. This is especially true given the current
policy of rotating front line units out of Iraq when their tours of
duty end and replacing them with reserve and National Guard units.
Reservists who serve their country must leave their regular
employment, often for extended periods of time. These periods of
active duty can result in financial hardships for military reservists


and their families. This bill is one way to ease that financial
burden and to thank and reward Military Reserve personnel for their
service to their country. This bill is not an unfunded mandate. This
legislation authorizes local municipalities to grant property tax
relief at their discretion should they desire to do so.

LEGISLATIVE HISTORY:
S.114A of 2008
01/07/04 Referred to Veterans, Homeland Security & Military Affairs
03/19/04 Amend and Recommit to Veterans, Homeland Security &
Military Affairs
01/04/06 Referred to Veterans, Homeland Security & Military Affairs
01/03/08 Referred to Veterans, Homeland Security & Military Affairs
S.103A of 2009
01/07/09 Referred to Veterans, Homeland Security & Military Affairs
03/17/09 Reported with Amendments and Committed to Finance
03/17/09 Print Number 103A
01/06/10 Referred to Veterans, Homeland Security & Military Affairs
06/01/10 Committee Discharged and Committed to Rules
06/01/10 Ordered to Third Reading Cal. 668
06/01/10 Passed Senate
06/01/10 Delivered to Assembly
06/02/10 Referred to Real Property Taxation

FISCAL IMPLICATIONS:
None to the State.

LOCAL FISCAL IMPLICATIONS:
None to the State.

EFFECTIVE DATE:
This act shall take effect immediately.

S1629-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         1629
 2011-2012 Regular Sessions
 I N  SENATE
 January 10, 2011
 
 Introduced  by  Sen. SAMPSON -- read twice and ordered printed, and when
 printed to be committed to the Committee on Veterans, Homeland Securi
 ty and Military Affairs
 

AN ACT to amend the real property tax law, in relation to tax exemptions
 for 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-c to read as follows:

 

S 458-C. 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 RESID
 ING 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
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05873-01-1
 
       S. 1629                             2
 DAR YEAR IN WHICH HE OR SHE IS REQUESTING THE EXEMPTION AS AUTHORIZED BY
 THIS SECTION.
 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 STATE BOARD.
 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.
 

S 2. This act shall take effect immediately.

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