Bill S2181A-2013

Relates to a real property tax exemption for property owned by certain persons performing active duty in a combat zone

Authorizes municipalities to offer a real property tax exemption for property owned by certain persons performing active duty in a combat zone in an amount equal to ten percent of the value of the real property.

Details

Actions

  • Jan 8, 2014: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • Feb 21, 2013: PRINT NUMBER 2181A
  • Feb 21, 2013: AMEND AND RECOMMIT TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • Jan 14, 2013: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

Memo

BILL NUMBER:S2181A

TITLE OF BILL: An act to amend the real property tax law, in relation to a real property tax exemption for property owned by certain persons performing active duty in a combat zone

PURPOSE:

To provide local governments with the opportunity to afford homeowners who was in active service in the armed forces of the United States during the year to receive a partial exemption from the municipal real property taxes for that year

SUMMARY OF PROVISIONS:

Section one of the bill adds a new section 458-c to the Real property Tax Law to provide local governments with the option to provide a partial exemption against the municipal real property taxes assessed on the primary residence of a person who was in active service in the armed forces of the United States during the year.

Section two provides that this act shall take effect immediately and shall apply to real property having a taxable status date on or after such effective date.

EXISTING LAW:

New bill

JUSTIFICATION:

This bill assists in reducing the financial burden experienced by the active military personnel in a combat zone. Many servicemen and women have taken pay cuts from their civilian jobs to serve their country in a time of need. These servicemen and women deserve support from their government and fellow citizens including ameliorating financial hardship for their families back home. Increased property taxes across this state have imposed greater financial stress on these men and women engaged in active combat duty. A l0% tax exemption on their primary residence is warranted and helps mitigate the increasing tax burdens of home ownership.

LEGISLATIVE HISTORY:

2005 - S.5973/A.9054 - RULES/Real Prop. Tax 2006 - S.5973/A.9054-B - Veterans/Vets Affairs 2007 - S.1311/A.438 - RULE/Vets Affairs 2008 - S.1311/A.438 - Passed Senate 2009 - S.2742 - Vets Affairs 2010 - S.2742 - Vets Affairs 2011 - S.1750/A.5455 - Veterans/Vets Affairs 2012 - S.1750/A.5455 - Veterans/Vets Affairs

FISCAL IMPLICATIONS: None to the State

LOCAL FISCAL IMPLICATIONS: This bill provides local governments with the option to a real property tax exemption for qualified homeowners.

EFFECTIVE DATE:

This act shall take effect immediately and shall apply to real property having a taxable status date on or after such effective date.


Text

STATE OF NEW YORK ________________________________________________________________________ 2181--A 2013-2014 Regular Sessions IN SENATE January 14, 2013 ___________
Introduced by Sens. GOLDEN, AVELLA -- read twice and ordered printed, and when printed to be committed to the Committee on Veterans, Home- land Security and Military Affairs -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee AN ACT to amend the real property tax law, in relation to a real proper- ty tax exemption for property owned by certain persons performing active duty in a combat zone 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. ACTIVE DUTY SERVICE IN A COMBAT ZONE. 1. FOR PURPOSES OF THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS: (A) "ACTIVE SERVICE IN THE ARMED FORCES OF THE UNITED STATES" SHALL MEAN ACTIVE DUTY (OTHER THAN FOR TRAINING) IN THE ARMY, NAVY (INCLUDING THE MARINE CORPS), AIR FORCE OR COAST GUARD OF THE UNITED STATES AS DEFINED IN TITLE TEN OF THE UNITED STATES CODE. (B) "COMBAT ZONE" SHALL MEAN AN AREA DESIGNATED BY THE PRESIDENT OF THE UNITED STATES BY EXECUTIVE ORDER AS A "COMBAT ZONE". (C) "QUALIFYING REAL PROPERTY" SHALL MEAN RESIDENTIAL REAL PROPERTY OWNED BY A PERSON WHO PERFORMED ACTIVE SERVICE IN THE ARMED FORCES OF THE UNITED STATES IN A COMBAT ZONE DURING THE TAXABLE YEAR. 2. AFTER A PUBLIC HEARING, A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A LOCAL LAW PROVIDING FOR AN EXEMPTION PURSUANT TO THE PROVISIONS OF THIS SECTION. SUCH LOCAL LAW MAY PROVIDE THAT QUALIFYING REAL PROPERTY OWNED BY A PERSON WHO AT ANY TIME DURING THE TAXABLE YEAR PERFORMED ACTIVE SERVICE IN THE ARMED FORCES OF THE UNITED STATES IN A COMBAT ZONE SHALL BE EXEMPT FROM TAXATION IN AN AMOUNT EQUAL TO TEN PERCENT OF THE ASSESSED VALUE OF SUCH QUALIFYING REAL PROPERTY.
3. (A) THE AUTHORITY GRANTED IN SUBDIVISION TWO OF THIS SECTION SHALL NOT BE CONSTRUED TO PERMIT A COUNTY, CITY, TOWN OR VILLAGE TO EXEMPT QUALIFYING REAL PROPERTY FROM TAXES LEVIED FOR SCHOOL PURPOSES. (B) THE PROVISIONS OF THIS SECTION SHALL ONLY APPLY TO QUALIFYING REAL PROPERTY WHICH IS THE PRIMARY RESIDENCE OF THE APPLICANT, PROVIDED THAT, IN THE EVENT ANY PORTION OF SUCH REAL PROPERTY IS NOT USED EXCLUSIVELY FOR THE APPLICANT'S OR HIS OR HER SPOUSE'S PRIMARY RESIDENCE, SUCH PORTION SHALL NOT BE SUBJECT TO THE EXEMPTION GRANTED BY THIS SECTION. 4. AN EXEMPTION SHALL BE GRANTED PURSUANT TO THIS SECTION ONLY UPON APPLICATION BY THE OWNER OF THE PROPERTY ON A FORM AND IN SUCH A MANNER AS SHALL BE PRESCRIBED BY THE COMMISSIONER. THE APPLICANT SHALL FURNISH SUCH INFORMATION AS THE COMMISSIONER SHALL REQUIRE. S 2. This act shall take effect immediately and shall apply to real property having a taxable status date on or after such effective date.

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