Bill S2236-2013

Extends real property partial tax exemptions for qualified veterans to include taxes for school purposes

Extends real property partial tax exemptions for qualified veterans to include taxes for school purposes.

Details

Actions

  • Jan 8, 2014: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • Jun 4, 2013: REPORTED AND COMMITTED TO FINANCE
  • Jan 15, 2013: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

Meetings

Votes

VOTE: COMMITTEE VOTE: - Veterans, Homeland Security and Military Affairs - Jun 4, 2013
Ayes (11): Ball, Carlucci, Flanagan, Golden, Griffo, Grisanti, Zeldin, Addabbo, Avella, Gipson, Tkaczyk
Ayes W/R (1): Larkin
Nays (1): Sanders

Memo

BILL NUMBER:S2236                REVISED 1/28/13

TITLE OF BILL: An act to amend the real property tax law, in relation to partial property tax exemptions of school taxes for qualified veterans

PURPOSE: To extend the current real property partial tax exemptions for qualified veterans to include taxes for school purposes.

SUMMARY OF PROVISIONS:

Section one amends Real Property Tax Law section 458-a(2)(d)(i) to include local school taxes within the current exemption for veterans.

Section two amends Real Property Tax Law section 458(1)(3) to include local school taxes within the current exemption for veterans.

Section three provides that this act shall take effect on the first of January next succeeding the date on which it shall have become a law and shall apply to all assessment rolls completed on and after such date.

EXISTING LAW: Under current law, local governments have the option to provide veterans with an exemption from the general municipal taxes imposed upon real property.

JUSTIFICATION: According to the Center for American Progress, nearly one in seven homeless adults were veterans in 2011. In the same year, 1.5 million veterans were estimated to have been at risk of homelessness due-to poverty, lack of support networks, and dismal living conditions in overcrowded or substandard housing. Government at both the state and federal level should do everything it can to change this by helping veterans get back on their feet when they return to civilian life. This bill helps veterans stay in their homes by expanding the property tax exemptions available to them.

LEGISLATIVE HISTORY:

2012: S.1995 - Referred to Veterans, Homeland Security & Military Affairs 2011: S.1995 - Reported to Finance 2009-10: S.2195 - Referred to Veterans, Homeland Security & Military Affairs, both years 2008: S.3002 - 3rd Reading 2007: S.3002 - Referred to Veterans, Homeland Security & Military Affairs

FISCAL IMPLICATIONS: None to the State

LOCAL FISCAL IMPLICATIONS: Unknown

EFFECTIVE DATE: This act shall take effect on the first of January next succeeding the date on which it shall have become a law and shall apply to all assessment rolls completed on and after such date.


Text

STATE OF NEW YORK ________________________________________________________________________ 2236 2013-2014 Regular Sessions IN SENATE January 15, 2013 ___________
Introduced by Sen. GOLDEN -- 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 partial prop- erty tax exemptions of school taxes for qualified veterans THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subparagraph (i) of paragraph (d) of subdivision 2 of section 458-a of the real property tax law, as added by chapter 525 of the laws of 1984, is amended to read as follows: (i) The exemption from taxation provided by this subdivision shall be applicable to county, city, town and village taxation, [but shall not be applicable to] AND taxes levied for school purposes. S 2. Paragraph 3 of subdivision 1 of section 458 of the real property tax law, as amended by chapter 733 of the laws of 1959, is amended to read as follows: (3) If the assessors are satisfied that the applicant is entitled to any exemption, they shall make appropriate entries upon the assessment- roll opposite the description of such property and subtract the total amount of such exemption from the total amount assessed pursuant to the provisions of paragraph one of this subdivision. Such entries shall be made and continued in each assessment of the property so long as it is exempt from taxation for any purpose. Such real property, to the extent of the exemption entered by the assessors, shall be exempt from state, county and general municipal taxation, [but shall be taxable] AND TAXA- TION for local school purposes. The provisions herein, relating to the assessment and exemption of property purchased with eligible funds apply and shall be enforced in each municipal corporation authorized to levy taxes. S 3. This act shall take effect on the first of January next succeed- ing the date on which it shall have become a law and shall apply to all assessment rolls completed on and after such date.

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