S T A T E   O F   N E W   Y O R K
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                                  2322

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 16, 2015
                               ___________

Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
  tee on Veterans' Affairs

AN ACT to amend the real property tax law, in relation  to  granting  an
  exemption to members of the armed forces serving in hostile areas

  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.  MILITARY  SERVICE  IN HOSTILE AREAS. 1. FOR THE PURPOSES OF
THIS SECTION:
  (A) "HAZARDOUS SERVICE" SHALL MEAN DUTY SUBJECT  TO  HOSTILE  FIRE  OR
IMMINENT  DANGER  AS DEFINED IN SECTION 310(A) OF TITLE 37 OF THE UNITED
STATES CODE, REGARDLESS OF WHETHER OR  NOT  WAR  HAS  BEEN  DECLARED  BY
CONGRESS.
  (B)  "MEMBER  OF  THE  MILITARY" SHALL MEAN A PERSON WHO IS ON "ACTIVE
DUTY" OR "IN THE ARMED FORCES  OF  THE  UNITED  STATES"  AS  DEFINED  IN
SECTION ONE OF THE MILITARY LAW.
  2.  REAL PROPERTY OWNED BY A MEMBER OF THE MILITARY ENGAGED IN HAZARD-
OUS SERVICE, OR BY A MEMBER OF THE MILITARY ENGAGED IN HAZARDOUS SERVICE
AND HIS OR HER SPOUSE, AND CONSTITUTING THE PRIMARY  RESIDENCE  OF  SUCH
PERSONS  SHALL  BE  EXEMPT  FROM ALL TAXES IMPOSED BY A MUNICIPAL CORPO-
RATION, EXCEPT THOSE IMPOSED BY A  SCHOOL  DISTRICT  AND  OTHER  SPECIAL
ASSESSMENTS AND SPECIAL AD VALOREM LEVIES, AS PROVIDED IN THIS SECTION.
  3. THE EXEMPTION ESTABLISHED BY THIS SECTION SHALL ANNUALLY BE GRANTED
UPON  THE  SUBMISSION  OF  AN  APPLICATION,  ON A FORM PRESCRIBED BY THE
COMMISSIONER AND FURNISHED TO THE LOCAL ASSESSING UNIT, BY THE OWNER  OR
OWNERS OF THE REAL PROPERTY TO THE LOCAL ASSESSING UNIT ON OR BEFORE THE
APPROPRIATE  TAXABLE  STATUS  DATE.  SUCH  APPLICATION  SHALL INCLUDE AN
AFFIRMATION THAT AN OWNER IS A MEMBER OF THE MILITARY ENGAGED IN HAZARD-
OUS SERVICE OR WAS A MEMBER OF THE MILITARY ENGAGED IN HAZARDOUS SERVICE
DURING THE YEAR IMMEDIATELY PRECEDING  THE  APPROPRIATE  TAXABLE  STATUS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05481-01-5
              

A. 2322                             2

DATE.  THE  COMMISSIONER  SHALL  ESTABLISH RULES AND REGULATIONS FOR THE
GRANTING OF EXEMPTIONS ON THE BASIS OF APPLICATIONS  SUBMITTED  PURSUANT
TO THIS SUBDIVISION.
  4.  THE  EXEMPTION  AUTHORIZED  BY  THIS SECTION SHALL HAVE THE EFFECT
SPECIFIED IN SECTION THIRTEEN HUNDRED SEVEN OF THIS CHAPTER.
  S 2. The real property tax law is amended by adding a new section 1307
to read as follows:
  S 1307. EFFECT OF MILITARY SERVICE IN  HOSTILE  AREAS  UPON  MUNICIPAL
CORPORATION  TAXES;  STATE AID. 1.  THE AMOUNT OF REAL PROPERTY TAXES TO
BE LEVIED FOR ANY TAXABLE YEAR SHALL BE DETERMINED WITHOUT REGARD TO THE
FACT THAT STATE AID WILL BE PAYABLE PURSUANT TO THIS SECTION.  IN  ADDI-
TION,  THE  TAX  RATE  OF  ANY TAXABLE YEAR SHALL BE DETERMINED AS IF NO
PARCELS ARE EXEMPT  FROM  TAXATION  PURSUANT  TO  SECTION  FOUR  HUNDRED
FIFTY-EIGHT-C OF THIS CHAPTER.
  2.  (A) THE TOTAL AMOUNT OF TAXES DUE TO ANY MUNICIPAL CORPORATION FOR
ANY PARCEL EXEMPT FROM TAXATION PURSUANT TO SECTION FOUR HUNDRED  FIFTY-
EIGHT-C  OF THIS CHAPTER SHALL BE A STATE CHARGE, WHICH SHALL BE PAYABLE
AS PROVIDED IN THIS SUBDIVISION.
  (B) A MUNICIPAL CORPORATION SEEKING STATE AID PURSUANT TO THIS SECTION
SHALL SUBMIT AN APPLICATION THEREFOR TO THE COMMISSIONER.  THE  APPLICA-
TION SHALL INCLUDE SUCH INFORMATION AS THE COMMISSIONER SHALL REQUIRE.
  (C)  UPON  APPROVING  AN  APPLICATION  FOR  STATE AID PURSUANT TO THIS
SECTION, THE COMMISSIONER SHALL COMPUTE AND CERTIFY TO  THE  COMPTROLLER
THE  AMOUNTS  PAYABLE TO THE MUNICIPAL CORPORATION. SUCH STATE AID SHALL
BE PAYABLE BY THE COMPTROLLER.
  (D) THE COMMISSIONER MAY AUDIT AN APPLICATION FOR STATE  AID  PURSUANT
TO  THIS  SECTION  WITHIN ONE YEAR AFTER AUTHORIZING PAYMENT THEREON. IF
THE COMMISSIONER  SHOULD  DISCOVER  THAT  A  MUNICIPAL  CORPORATION  HAS
RECEIVED  A  GREATER  OR  LESSER  AMOUNT OF SUCH AID THAN IT SHOULD HAVE
RECEIVED, THE COMMISSIONER SHALL SO NOTIFY  THE  MUNICIPAL  CORPORATION,
AND  CAUSE  THE NEXT PAYMENT OF SUCH AID TO THE MUNICIPAL CORPORATION TO
BE ADJUSTED ACCORDINGLY.
  S 3. This act shall take effect on the one hundred twentieth day after
it shall have become a law and shall apply to real property with a taxa-
ble status date on or before such date; provided, however,  that  effec-
tive  immediately,  the addition, amendment and/or repeal of any rule or
regulation necessary for the implementation of this act on its effective
date are authorized and directed to be made and completed on  or  before
such effective date.