S T A T E O F N E W Y O R K ________________________________________________________________________ 4387 2011-2012 Regular Sessions I N S E N A T E April 4, 2011 ___________ Introduced by Sen. ZELDIN -- 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 the alterna- tive veterans property tax exemption THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Subdivision 1 of section 458-a of the real property tax 2 law is amended by adding a new paragraph (h) to read as follows: 3 (H) "ACTIVE MEMBER OF THE MILITARY" SHALL MEAN ANY PERSON WHO CURRENT- 4 LY SERVES IN THE ACTIVE MILITARY, NAVAL OR AIR SERVICE AS DOCUMENTED BY 5 THE ANNUAL FILING OF SUCH MEMBER'S STATEMENT OF SERVICE OR A COPY OF 6 SUCH MEMBER'S ACTIVE DUTY ORDERS WITH THE LOCAL TAX ASSESSOR. 7 S 2. Paragraphs (c) and (d) of subdivision 1, paragraphs (b) and (c) 8 of subdivision 2, subdivision 3, paragraph (a) of subdivision 6 and 9 subdivision 8 of section 458-a of the real property tax law, paragraph 10 (c) of subdivision 1 and paragraph (c) of subdivision 2 as amended by 11 chapter 100 of the laws of 1988, paragraph (d) of subdivision 1 as 12 amended by chapter 899 of the laws of 1985, paragraph (b) of subdivision 13 2 as amended by chapter 473 of the laws of 2004, subdivision 3 as 14 amended by chapter 646 of the laws of 2004, subdivision 3 as further 15 amended by section 1 of part W of chapter 56 of the laws of 2010, para- 16 graph (a) of subdivision 6 as added by chapter 171 of the laws of 1997 17 and subdivision 8 as amended by chapter 503 of the laws of 2008, are 18 amended to read as follows: 19 (c) "Qualified owner" means a veteran, AN ACTIVE MEMBER OF THE MILI- 20 TARY, the spouse of a veteran, THE SPOUSE OF AN ACTIVE MEMBER OF THE 21 MILITARY or the unremarried surviving spouse of a veteran. Where proper- 22 ty is owned by more than one qualified owner, the exemption to which 23 each is entitled may be combined. Where a veteran OR AN ACTIVE MEMBER OF 24 THE MILITARY is also the unremarried surviving spouse of a veteran, such EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09799-01-1 S. 4387 2 1 person may also receive any exemption to which the deceased spouse was 2 entitled. 3 (d) "Qualifying residential real property" means property owned by a 4 qualified owner which is used exclusively for residential purposes; 5 provided however, that in the event any portion of such property is not 6 so used exclusively for residential purposes but is used for other 7 purposes, such portion shall be subject to taxation and the remaining 8 portion only shall be entitled to the exemption provided by this 9 section. Such property must be the primary residence of the veteran, 10 ACTIVE MEMBER OF THE MILITARY or unremarried surviving spouse of the 11 veteran, unless the veteran, ACTIVE MEMBER OF THE MILITARY or unremar- 12 ried surviving spouse is absent from the property due to medical reasons 13 or institutionalization. In the event the veteran OR ACTIVE MEMBER OF 14 THE MILITARY dies and there is no unremarried surviving spouse, "quali- 15 fying residential real property" shall mean the primary residence owned 16 by a qualified owner prior to death, provided that the title to the 17 property becomes vested in the dependent father or mother or dependent 18 child or children under twenty-one years of age of a veteran by virtue 19 of devise by or descent from the deceased qualified owner, provided that 20 the property is the primary residence of one or all of the devisees. 21 (b) In addition to the exemption provided by paragraph (a) of this 22 subdivision, where (I) the veteran served in a combat theatre or combat 23 zone of operations, as documented by the award of a United States 24 campaign ribbon or service medal, or the armed forces expeditionary 25 medal, navy expeditionary medal, marine corps expeditionary medal, or 26 global war on terrorism expeditionary medal, OR (II) AN ACTIVE MEMBER OF 27 THE MILITARY CURRENTLY SERVES IN A COMBAT THEATRE OR COMBAT ZONE OF 28 OPERATIONS, AS DOCUMENTED BY THE ANNUAL FILING OF SUCH MEMBER'S STATE- 29 MENT OF SERVICE OR A COPY OF SUCH MEMBER'S ACTIVE DUTY ORDERS WITH THE 30 LOCAL TAX ASSESSOR, qualifying residential real property also shall be 31 exempt from taxation to the extent of ten percent of the assessed value 32 of such property; provided, however, that such exemption shall not 33 exceed eight thousand dollars or the product of eight thousand dollars 34 multiplied by the latest state equalization rate for the assessing unit, 35 or in the case of a special assessing unit, the class ratio, whichever 36 is less. 37 (c) In addition to the exemptions provided by paragraphs (a) and (b) 38 of this subdivision, where the veteran OR ACTIVE MEMBER OF THE MILITARY 39 received a compensation rating from the United States veteran's adminis- 40 tration or from the United States department of defense because of a 41 service connected disability, qualifying residential real property shall 42 be exempt from taxation to the extent of the product of the assessed 43 value of such property multiplied by fifty percent of the veteran's OR 44 ACTIVE MEMBER OF THE MILITARY'S disability rating; provided, however, 45 that such exemption shall not exceed forty thousand dollars or the prod- 46 uct of forty thousand dollars multiplied by the latest state equaliza- 47 tion rate for the assessing unit, or in the case of a special assessing 48 unit, the latest class ratio, whichever is less. For purposes of this 49 paragraph, where a person who served in the active military, naval or 50 air service during a period of war died in service of a service 51 connected disability, such person shall be deemed to have been assigned 52 a compensation rating of one hundred percent. 53 3. Application for exemption must be made by the owner, or all of the 54 owners, of the property on a form prescribed by the commissioner. The 55 owner or owners shall file the completed form in the assessor's office 56 on or before the appropriate taxable status date. The exemption shall S. 4387 3 1 continue in full force and effect for all appropriate subsequent tax 2 years and the owner or owners of the property shall not be required to 3 refile each year, PROVIDED, HOWEVER, THAT ACTIVE MEMBERS OF THE MILITARY 4 SHALL BE REQUIRED TO REFILE SUCH MEMBER'S STATEMENT OF SERVICE OR A COPY 5 OF SUCH MEMBER'S ACTIVE DUTY ORDERS ANNUALLY. Applicants shall be 6 required to refile on or before the appropriate taxable status date if 7 the percentage of disability percentage increases or decreases or may 8 refile if other changes have occurred which affect qualification for an 9 increased or decreased amount of exemption. Any applicant convicted of 10 making any willful false statement in the application for such exemption 11 shall be subject to the penalties prescribed in the penal law. 12 (a) For the purposes of this section, title to that portion of real 13 property owned by a cooperative apartment corporation in which a 14 tenant-stockholder of such corporation resides and which is represented 15 by his OR HER share or shares of stock in such corporation as determined 16 by its or their proportional relationship to the total outstanding stock 17 of the corporation, including that owned by the corporation, shall be 18 deemed to be vested in such tenant-stockholder. 19 8. Notwithstanding the provisions of paragraph (c) of subdivision one 20 of this section and subdivision three of this section, the governing 21 body of any municipality may, after public hearing, adopt a local law, 22 ordinance or resolution providing that where a veteran, AN ACTIVE MEMBER 23 OF THE MILITARY, the spouse of the veteran, THE SPOUSE OF AN ACTIVE 24 MEMBER OF THE MILITARY or unremarried surviving spouse already receiving 25 an exemption pursuant to this section sells the property receiving the 26 exemption and purchases property within the same city, town or village, 27 the assessor shall transfer and prorate, for the remainder of the fiscal 28 year, the exemption received. The prorated exemption shall be based upon 29 the date the veteran, ACTIVE MEMBER OF THE MILITARY, the spouse of the 30 veteran, THE SPOUSE OF THE ACTIVE MEMBER OF THE MILITARY or unremarried 31 surviving spouse obtains title to the new property and shall be calcu- 32 lated by multiplying the tax rate or rates for each municipal corpo- 33 ration which levied taxes, or for which taxes were levied, on the appro- 34 priate tax roll used for the fiscal year or years during which the 35 transfer occurred times the previously granted exempt amount times the 36 fraction of each fiscal year or years remaining subsequent to the trans- 37 fer of title. Nothing in this section shall be construed to remove the 38 requirement that any such veteran, ACTIVE MEMBER OF THE MILITARY, the 39 spouse of the veteran, SPOUSE OF THE ACTIVE MEMBER OF THE MILITARY or 40 unremarried surviving spouse transferring an exemption pursuant to this 41 subdivision shall reapply for the exemption authorized pursuant to this 42 section on or before the following taxable status date, in the event 43 such veteran, ACTIVE MEMBER OF THE MILITARY, the spouse of the veteran, 44 SPOUSE OF THE ACTIVE MEMBER OF THE MILITARY or unremarried surviving 45 spouse wishes to receive the exemption in future fiscal years. 46 S 3. This act shall take effect on the first of January next succeed- 47 ing the date upon which it shall have become a law and shall apply to 48 assessment rolls prepared on the basis of taxable status dates occurring 49 on or after such effective date.