Provides that after a public hearing a school district may adopt a resolution providing a school tax exemption on residential property owned by a veteran with at least a forty percent disability; provides that in order to qualify for such an exemption, an individual shall submit to the assessor a certified statement from the bureau of veterans' affairs stating that he has a permanent service related physical impairment which limits such individual's major life activities by at least forty percent.
BILL NUMBER: S2223A
TITLE OF BILL : An act to amend the real property tax law, in relation to an optional school tax exemption for certain disabled veterans
SUMMARY OF PROVISIONS : Section 459-d is added to the real property tax law to allow veterans with at least a 40% disability to a school tax exemption provided that, upon public hearing, the school district adopts a resolution to allow such. Medical proof of the disability would be required prior to granting an exemption under provisions of this bill.
JUSTIFICATION : The State of New York currently allows real property tax exemptions to be granted to veterans and persons over the age of 65 provided there is enabling legislation by the local municipality. This bill would expand this provision and allow school tax exemptions for disabled veterans with the adoption of a resolution by the school district.
LEGISLATIVE HISTORY : S.87 of 2003-04 - Passed Senate S.101 of 2005-06 - Passed Senate S.302A of 2007-08 - Passed Senate
FISCAL IMPLICATIONS : None to the state; however, the localities will have minimal effect.
EFFECTIVE DATE : June 1, 2011.
STATE OF NEW YORK ________________________________________________________________________ 2223--A 2009-2010 Regular Sessions IN SENATE February 13, 2009 ___________Introduced by Sens. GOLDEN, ALESI, DeFRANCISCO, LARKIN, MORAHAN -- read twice and ordered printed, and when printed to be committed to the Committee on Veterans, Homeland Security and Military Affairs -- recommitted to the Committee on Veterans, Homeland Security and Mili- tary Affairs in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the real property tax law, in relation to an optional school tax exemption for certain disabled veterans 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 459-d to read as follows: S 459-D. DISABLED VETERANS; SCHOOL TAX EXEMPTION. 1. AFTER A PUBLIC HEARING A SCHOOL DISTRICT MAY ADOPT A RESOLUTION PROVIDING FOR AN EXEMPTION TO THE EXTENT OF FIFTY PER CENTUM OF THE ASSESSED VALUATION OF RESIDENTIAL REAL PROPERTY, PURSUANT TO THE PROVISIONS OF THIS SECTION. SUCH RESOLUTION MAY PROVIDE A SCHOOL TAX EXEMPTION ON RESIDENTIAL PROP- ERTY OWNED BY A VETERAN WITH AT LEAST A FORTY PERCENT DISABILITY, WHO RESIDES ON THE REAL PROPERTY. 2. TO QUALIFY AS A FORTY PERCENT OR MORE DISABLED VETERAN, AN INDIVID- UAL SHALL SUBMIT TO THE ASSESSOR A CERTIFIED STATEMENT FROM THE UNITED STATES DEPARTMENT OF VETERANS' AFFAIRS WHICH STATES THAT THE INDIVIDUAL HAS A PERMANENT SERVICE RELATED PHYSICAL IMPAIRMENT WHICH LIMITS SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES BY AT LEAST FORTY PERCENT. 3. SUCH EXEMPTION SHALL BE GRANTED ONLY UPON APPLICATION BY THE OWNER OF THE REAL PROPERTY ON A FORM PRESCRIBED AND MADE AVAILABLE BY THE STATE BOARD. S 2. This act shall take effect June 1, 2011.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07564-02-0