Bill S1199-2013

Provides authorization to grant certain exemptions from real property tax for school districts to certain veterans

Provides authorization to grant certain exemptions from real property tax for school districts to eligible veterans where such exemption is adopted by the governing body of the school district.

Details

Actions

  • Jun 21, 2013: SUBSTITUTED BY A565
  • Jun 21, 2013: ORDERED TO THIRD READING CAL.1595
  • Jun 21, 2013: COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • Jun 4, 2013: REPORTED AND COMMITTED TO FINANCE
  • Jan 9, 2013: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

Votes

VOTE: COMMITTEE VOTE: - Veterans, Homeland Security and Military Affairs - Jun 4, 2013
Ayes (11): Ball, Carlucci, Flanagan, Golden, Griffo, Grisanti, Zeldin, Addabbo, Avella, Gipson, Tkaczyk
Ayes W/R (2): Larkin, Sanders

Memo

BILL NUMBER:S1199

TITLE OF BILL: An act to amend the real property tax law, in relation to authorizing certain exemptions from school district real property for veterans

PURPOSE OR GENERAL IDEA OF BILL: This bill would authorize the governing body of a school district, after public hearings and adoption of a resolution, to grant eligible veterans an exemption from their school taxes.

SUMMARY OF SPECIFIC PROVISIONS: Amends subdivision 2 of section 458-a of the real property tax law.

JUSTIFICATION: Currently, New York State property tax laws provide partial property tax exemptions to qualified veterans of the United States Military. Unfortunately, this exemption is not applicable to school taxes. As a result, veterans receiving this benefit must pay back the school tax portion which can be as much as four hundred dollars for an average single family homeowner. Given the incredible sacrifices made by our military personnel, it is only fitting that we extend the veteran's property tax credits to school taxes.

PRIOR LEGISLATIVE HISTORY: 2012: A.35 Passed Assembly/S.1645 Died in Senate; 2010: A.5371 Passed Assembly/S.1525 Died in Senate; 2008: A.2603 Passed Assembly/S.2171 Died in Senate; 2006: A. 10249-C Passed Assembly/S.7168-B Died in Senate.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: Immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 1199 2013-2014 Regular Sessions IN SENATE (PREFILED) January 9, 2013 ___________
Introduced by Sen. CARLUCCI -- 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 authorizing certain exemptions from school district real property for veterans THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subparagraphs (i) and (ii) of paragraph (d) of subdivision 2 of section 458-a of the real property tax law, subparagraph (i) as added by chapter 525 of the laws of 1984 and subparagraph (ii) as amended by chapter 256 of the laws of 2005 and as further amended by subdivision (b) of section 1 of part W of chapter 56 of the laws of 2010, are amended to read as follows: (i) The exemption from taxation provided by this subdivision shall be applicable to county, city, town [and], village AND SCHOOL DISTRICT taxation[, but shall not be applicable to taxes levied for school purposes] IF THE GOVERNING BODY OF THE SCHOOL DISTRICT IN WHICH THE PROPERTY IS LOCATED, AFTER PUBLIC HEARINGS, ADOPTS A RESOLUTION PROVID- ING SUCH EXEMPTION, THE PROCEDURE FOR SUCH HEARING AND RESOLUTION SHALL BE CONDUCTED SEPARATELY FROM THE PROCEDURE FOR ANY HEARING AND LOCAL LAW OR RESOLUTION CONDUCTED PURSUANT TO SUBPARAGRAPH (II) OF THIS PARAGRAPH, SUBDIVISION FOUR, PARAGRAPH (D) OF SUBDIVISION SIX AND PARAGRAPH (B) OF SUBDIVISION SEVEN OF THIS SECTION. (ii) Each county, city, town [or], village OR SCHOOL DISTRICT may adopt a local law to reduce the maximum exemption allowable in para- graphs (a), (b) and (c) of this subdivision to nine thousand dollars, six thousand dollars and thirty thousand dollars, respectively, or six thousand dollars, four thousand dollars and twenty thousand dollars, respectively. Each county, city, town, [or] village OR SCHOOL DISTRICT is also authorized to adopt a local law to increase the maximum
exemption allowable in paragraphs (a), (b) and (c) of this subdivision to fifteen thousand dollars, ten thousand dollars and fifty thousand dollars, respectively; eighteen thousand dollars, twelve thousand dollars and sixty thousand dollars, respectively; twenty-one thousand dollars, fourteen thousand dollars, and seventy thousand dollars, respectively; twenty-four thousand dollars, sixteen thousand dollars, and eighty thousand dollars, respectively; twenty-seven thousand dollars, eighteen thousand dollars, and ninety thousand dollars, respec- tively; thirty thousand dollars, twenty thousand dollars, and one hundred thousand dollars, respectively; thirty-three thousand dollars, twenty-two thousand dollars, and one hundred ten thousand dollars, respectively; thirty-six thousand dollars, twenty-four thousand dollars, and one hundred twenty thousand dollars, respectively. In addition, a county, city, town [or], village OR SCHOOL DISTRICT which is a "high-ap- preciation municipality" as defined in this subparagraph is authorized to adopt a local law to increase the maximum exemption allowable in paragraphs (a), (b) and (c) of this subdivision to thirty-nine thousand dollars, twenty-six thousand dollars, and one hundred thirty thousand dollars, respectively; forty-two thousand dollars, twenty-eight thousand dollars, and one hundred forty thousand dollars, respectively; forty- five thousand dollars, thirty thousand dollars and one hundred fifty thousand dollars, respectively; forty-eight thousand dollars, thirty-two thousand dollars and one hundred sixty thousand dollars, respectively; fifty-one thousand dollars, thirty-four thousand dollars and one hundred seventy thousand dollars, respectively; fifty-four thousand dollars, thirty-six thousand dollars and one hundred eighty thousand dollars, respectively. For purposes of this subparagraph, a "high-appreciation municipality" means: (A) a special assessing unit that is a city, (B) a county for which the commissioner has established a sales price differ- ential factor for purposes of the STAR exemption authorized by section four hundred twenty-five of this title in three consecutive years, and (C) a city, town [or], village OR SCHOOL DISTRICT which is wholly or partly located within such a county. S 2. Paragraph (b) of subdivision 7 of section 458-a of the real prop- erty tax law, as added by chapter 326 of the laws of 2000, is amended to read as follows: (b) A county, city, town, [or] village OR SCHOOL DISTRICT may adopt a local law to include a Gold Star Parent within the definition of "quali- fied owner", as provided in paragraph (c) of subdivision one of this section, and to include property owned by a Gold Star Parent within the definition of "qualifying residential real property" as provided in paragraph (d) of subdivision one of this section, provided that such property shall be the primary residence of the Gold Star Parent. S 3. This act shall take effect immediately.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Discuss!

blog comments powered by Disqus