Provides for additional veteran real property owner exemption where veteran is otherwise eligible but not yet discharged from a current combat duty status.
Ayes (63): Adams, Addabbo, Avella, Ball, Bonacic, Boyle, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Espaillat, Farley, Felder, Flanagan, Fuschillo, Gallivan, Gianaris, Gipson, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Hoylman, Kennedy, Klein, Krueger, Lanza, Larkin, Latimer, LaValle, Libous, Little, Marcellino, Marchione, Martins, Maziarz, Montgomery, Nozzolio, O'Brien, O'Mara, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Sampson, Sanders, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Tkaczyk, Valesky, Young, Zeldin
TITLE OF BILL: An act to amend the real property tax law, in relation to veteran eligibility for real property tax exemptions
SUMMARY OF PROVISIONS: This bill adds a new paragraph b-1 to subdivision 2 of section 458-a of the Real Property Tax Law, which permits each county, city, town or village to adopt a local law to authorize veterans who have not been discharged or released from a current, subsequent military service, but who would otherwise qualify for both the exemptions of paragraphs (a) and (b) of subdivision 2 of section 458-a to receive both exemptions.
PURPOSE & JUSTIFICATION: This bill permits municipalities to enact a local law to grant the additional combat veteran exemption to persons who have been discharged from the service (enabling them to receive the regular veteran exemption), then re-enlisted, served in combat, and are now returned and reside in New York State, but have not yet been again discharged.
The wars in Afghanistan and Iraq have led to many veterans choosing to return to the military and serve in combat. Soldiers who have returned to New York from combat, but have not yet been discharged from service, have found that although they are eligible for the regular 15% veteran exemption under 458-a 2(a) as a result of their earlier discharge, they are not eligible for the additional 1 0% combat exemption under 458-a 2(b) because they have not been discharged from their subsequent service. Local taxing authorities should be allowed to offer this combat exemption to these soldiers to honor their service to their country.
PRIOR LEGISLATIVE HISTORY: 2006 - S.6423/A.11035 -- PASSED SENATE/Veterans Affairs 2007 - S.2966/A.5934 -- PASSED SENATE/Veterans Affairs 2008 - S.2966/A.5934 -- RULES/Veterans Affairs 2010 - S.3015/A.10346 -- VETERANS/Veterans Affairs 2011-12 - S.3222/A.8154 - PASSED SENATE/Veterans Affairs
FISCAL IMPLICATIONS: No cost to the state, exemption is offered at local option.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 1435 2013-2014 Regular Sessions IN SENATE (PREFILED) January 9, 2013 ___________Introduced by Sens. RANZENHOFER, DeFRANCISCO, GALLIVAN, LARKIN, MAZIARZ -- read twice and ordered printed, and when printed to be committed to the Committee on Veterans, Homeland Security and Military Affairs AN ACT to amend the real property tax law, in relation to veteran eligi- bility for real property tax exemptions THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 2 of section 458-a of the real property tax law is amended by adding a new paragraph (b-1) to read as follows: (B-1) EACH COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A LOCAL LAW TO AUTHORIZE VETERANS WHO HAVE NOT BEEN DISCHARGED OR RELEASED FROM A CURRENT, SUBSEQUENT MILITARY SERVICE PERIOD, BUT OTHERWISE QUALIFY FOR BOTH EXEMPTIONS PROVIDED FOR BY PARAGRAPHS (A) AND (B) OF THIS SUBDIVI- SION, TO RECEIVE BOTH EXEMPTIONS. S 2. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04849-01-3