Provides for additional veteran real property owner exemption where veteran is otherwise eligible but not yet discharged from a current combat duty status.

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S1435-2013 Actions

• Jan 9, 2013: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

S1435-2013 Memo

BILL NUMBER:S1435

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.

S1435-2013 Text

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

                                    1435

                         2013-2014 Regular Sessions

                              I N  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