Allows municipalities to accept retroactive applications for certain real property tax credits for veterans.

---

S2166-2013 Actions

• Jan 14, 2013: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

S2166-2013 Memo

BILL NUMBER:S2166

TITLE  OF BILL:   An act to amend the real property tax law, in relation
to  allowing  municipalities  to  accept  retroactive  applications  for
certain real property tax credits for veterans

PURPOSE  OR GENERAL IDEA OF BILL:  To give municipalities the ability to
accept retroactive applications for veterans' tax credits.

SUMMARY OF SPECIFIC PROVISIONS:  Amends sections 458, 458-a,  and  458-b
of  the  Real  Property Tax Law to give local governments the ability to
adopt local laws that would allow for retroactive application of  up  to
three  years  from the date of application for the eligible funds veter-
ans' exemption, the alternative veterans' exemption, and  the  Cold  War
veterans' exemption.

JUSTIFICATION:    Local  governments should have the option of accepting
retroactive applications for the veterans' tax credits. This bill  gives
municipalities explicit statutory authority to do so.

PRIOR LEGISLATIVE HISTORY: 5.3541 of 2011-2012

FISCAL IMPLICATIONS: None to the state.

EFFECTIVE DATE: Immediately.

S2166-2013 Text

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

                                    2166

                         2013-2014 Regular Sessions

                              I N  SENATE

                              January 14, 2013
                                 ___________

  Introduced  by  Sen. VALESKY -- 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 allowing muni-
    cipalities to accept retroactive applications for certain real proper-
    ty tax credits for veterans

    THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section  1.  Subdivision 1 of section 458 of the real property tax law
  is amended by adding a new paragraph 6 to read as follows:

    (6) NOTWITHSTANDING THE  PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
  PROVISION  OF  LAW, EACH COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A LOCAL
  LAW ALLOWING SUCH COUNTY, CITY, TOWN OR VILLAGE  TO  ACCEPT  RETROACTIVE
  APPLICATIONS  FOR THE EXEMPTION SET FORTH IN THIS SECTION FOR ASSESSMENT
  ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES  OCCURRING  NO  MORE
  THAN THREE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
    S 2. Section 458-a of the real property tax law is amended by adding a
  new subdivision 3-b to read as follows:

    3-B.  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION OR ANY OTHER
  PROVISION OF LAW, EACH COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT  A  LOCAL
  LAW  ALLOWING  SUCH  COUNTY, CITY, TOWN OR VILLAGE TO ACCEPT RETROACTIVE
  APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FOR  ASSESSMENT
  ROLLS  PREPARED  ON  THE BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE
  THAN THREE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
    S 3. Subdivision 2 of section 458-b of the real property  tax  law  is
  amended by adding a new paragraph (b-1) to read as follows:

    (B-1)  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS SECTION OR ANY OTHER
  PROVISION OF LAW, EACH COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT  A  LOCAL
  LAW  ALLOWING  SUCH  COUNTY, CITY, TOWN OR VILLAGE TO ACCEPT RETROACTIVE
  APPLICATIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FOR  ASSESSMENT
  ROLLS  PREPARED  ON  THE BASIS OF TAXABLE STATUS DATES OCCURRING NO MORE
  THAN THREE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
    S 4. This act shall take effect immediately.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD04738-01-3