Relates to prorating a veteran's exemption if such veteran moves within the same county, or in the case of a city having a population of one million or more persons, within the same city.
Sponsor: BALL / Committee: VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
Law Section: Real Property Tax Law / Law: Amd SS458 & 458-a, RPT L
Sponsor: BALL / Committee: VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
Law Section: Real Property Tax Law / Law: Amd SS458 & 458-a, RPT L
S2652-2013 Actions
- Jan 23, 2013: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
S2652-2013 Memo
BILL NUMBER:S2652 TITLE OF BILL: An act to amend the real property tax law, in relation to prorating a veteran's exemption if such veteran moves within the same county PURPOSE: To ensure that veterans already receiving property tax exemptions, continue to receive such exemptions upon moving within the same county. SUMMARY OF PROVISIONS: Section 1: Amends Section 458 of the real property tax law, as added by chapter 166 of the laws of 2006. Currently, a veteran already receiving a property tax exemption can sell the property receiving the exemption and purchase property within the same city, town, or village and have the exemption transferred and prorated for the remainder of the fiscal year. Section 458 is amended, replacing "city, town, or village" with "county, or in the case of a city having a population of one million or more persons, within the same city". Section 2: Amends Section 458-a of the real property tax law, as added by chapter 503 of the laws of 2008, also replacing "city, town, or village" with "county, or in the case of a city having a population of one million or more persons, within the same city". JUSTIFICATION: This Legislature has supported and defended the rights of New York State's veterans. New York continues to thank and reward our servicemen and women for the personal sacrifices they have made while protecting our state and our nation. Our veterans have served in peacetime and during wartime, whenever they were needed. Veterans living in New York State are currently entitled to a tax exemption on their primary home. Unfortunately though, this exemption is not transferable unless the veteran moves within the locality he or she currently resides. Like most other residents, many veterans may choose to, or need to, move into a new home at least once in their lives. Because of the unnecessarily specific nature of the current law, veterans moving out of one home and into another home will lose the modest tax exemptions they have earned if their new home is in a city, town or village different than that of the first, original home. This legislation would ensure that veterans are able to move anywhere within the same county, without losing the tax exemptions they have been promised, and deserve. LEGISLATIVE HISTORY: A.10868 of 2008:Referred to Veterans Affairs A.3702A of 2009-10:Referred to Veterans' Affairs A.5518B of 2012:Passed Assembly 6/11/12 Referred to Rules FISCAL IMPLICATIONS: None to the State EFFECTIVE DATE: This act shall take effect on the second of January next succeeding the date on which it shall have become a law and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on and after such date.
S2652-2013 Text
S T A T E O F N E W Y O R K
2652 2013-2014 Regular Sessions I N SENATE January 23, 2013
Introduced by Sen. BALL -- 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 prorating a veteran's exemption if such veteran moves within the same county
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 9 of section 458 of the real property tax law, as amended by chapter 503 of the laws of 2008, is amended and a new subdivision 10 is added to read as follows:
9. Notwithstanding the provisions of subdivision one of this section, the governing body of any [municipality] CITY, TOWN OR VILLAGE may, after public hearing, adopt a local law, ordinance or resolution provid ing where a veteran, the spouse of the veteran or unremarried surviving spouse already receiving an exemption pursuant to this section sells the property receiving the exemption and purchases property within the same [city, town or village] COUNTY, OR IN THE CASE OF A CITY HAVING A POPU LATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, the asses sor shall transfer and prorate, for the remainder of the fiscal year, the exemption which the veteran, the spouse of the veteran or unremar ried surviving spouse received. The prorated exemption shall be based upon the date the veteran, the spouse of the veteran or unremarried surviving spouse obtains title to the new property and shall be calcu lated by multiplying the tax rate or rates for each municipal corpo ration which levied taxes, or for which taxes were levied, on the appro priate tax roll used for the fiscal year or years during which the transfer occurred times the previously granted exempt amount times the fraction of each fiscal year or years remaining subsequent to the trans fer of title. Nothing in this section shall be construed to remove the requirement that any such veteran, the spouse of the veteran or unremar ried surviving spouse transferring an exemption pursuant to this subdi EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04686-02-3
S. 2652 2 vision shall reapply for the exemption authorized pursuant to this section on or before the following taxable status date, in the event such veteran, the spouse of the veteran or unremarried surviving spouse wishes to receive the exemption in future fiscal years. 10. NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION, THE GOVERNING BODY OF ANY COUNTY OR CITY WITH A POPULATION OF ONE MILLION OR MORE PERSONS MAY, AFTER PUBLIC HEARING, ADOPT A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING WHERE A VETERAN, THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING SPOUSE ALREADY RECEIVING AN EXEMPTION PURSUANT TO THIS SECTION SELLS THE PROPERTY RECEIVING THE EXEMPTION AND PURCHASES PROPERTY WITHIN THE SAME COUNTY, OR IN THE CASE OF A CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, THE ASSESSOR SHALL TRANSFER AND PRORATE, FOR THE REMAINDER OF THE FISCAL YEAR, THE EXEMPTION WHICH THE VETERAN, THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING SPOUSE RECEIVED. THE PRORATED EXEMPTION SHALL BE BASED UPON THE DATE THE VETERAN, THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING SPOUSE OBTAINS TITLE TO THE NEW PROPERTY AND SHALL BE CALCULATED BY MULTIPLYING THE TAX RATE OR RATES FOR EACH MUNICIPAL CORPORATION WHICH LEVIED TAXES, OR FOR WHICH TAXES WERE LEVIED, ON THE APPROPRIATE TAX ROLL USED FOR THE FISCAL YEAR OR YEARS DURING WHICH THE TRANSFER OCCURRED TIMES THE PREVIOUSLY GRANTED EXEMPT AMOUNT TIMES THE FRACTION OF EACH FISCAL YEAR OR YEARS REMAINING SUBSEQUENT TO THE TRANS FER OF TITLE. NOTHING IN THIS SECTION SHALL BE CONSTRUED TO REMOVE THE REQUIREMENT THAT ANY SUCH VETERAN, THE SPOUSE OF THE VETERAN OR UNREMAR RIED SURVIVING SPOUSE TRANSFERRING AN EXEMPTION PURSUANT TO THIS SUBDI VISION SHALL REAPPLY FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION ON OR BEFORE THE FOLLOWING TAXABLE STATUS DATE, IN THE EVENT SUCH VETERAN, THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING SPOUSE WISHES TO RECEIVE THE EXEMPTION IN FUTURE FISCAL YEARS.
S 2. Subdivision 8 of section 458-a of the real property tax law, as amended by chapter 503 of the laws of 2008, is amended and a new subdi vision 9 is added to read as follows:
8. Notwithstanding the provisions of paragraph (c) of subdivision one of this section and subdivision three of this section, the governing body of any [municipality] CITY, TOWN OR VILLAGE may, after public hear ing, adopt a local law, ordinance or resolution providing that where a veteran, the spouse of the veteran or unremarried surviving spouse already receiving an exemption pursuant to this section sells the prop erty receiving the exemption and purchases property within the same [city, town or village] COUNTY, OR IN THE CASE OF A CITY HAVING A POPU LATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, the asses sor shall transfer and prorate, for the remainder of the fiscal year, the exemption received. The prorated exemption shall be based upon the date the veteran, the spouse of the veteran or unremarried surviving spouse obtains title to the new property and shall be calculated by multiplying the tax rate or rates for each municipal corporation which levied taxes, or for which taxes were levied, on the appropriate tax roll used for the fiscal year or years during which the transfer occurred times the previously granted exempt amount times the fraction of each fiscal year or years remaining subsequent to the transfer of title. Nothing in this section shall be construed to remove the require ment that any such veteran, the spouse of the veteran or unremarried surviving spouse transferring an exemption pursuant to this subdivision shall reapply for the exemption authorized pursuant to this section on or before the following taxable status date, in the event such veteran, S. 2652 3 the spouse of the veteran or unremarried surviving spouse wishes to receive the exemption in future fiscal years. 9. NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (C) OF SUBDIVISION ONE OF THIS SECTION AND SUBDIVISION THREE OF THIS SECTION, THE GOVERNING BODY OF ANY COUNTY OR CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS MAY, AFTER PUBLIC HEARING, ADOPT A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THAT WHERE A VETERAN, THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING SPOUSE ALREADY RECEIVING AN EXEMPTION PURSUANT TO THIS SECTION SELLS THE PROPERTY RECEIVING THE EXEMPTION AND PURCHASES PROPERTY WITHIN THE SAME COUNTY, OR IN THE CASE OF A CITY HAVING A POPU LATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, THE ASSES SOR SHALL TRANSFER AND PRORATE, FOR THE REMAINDER OF THE FISCAL YEAR, THE EXEMPTION RECEIVED. THE PRORATED EXEMPTION SHALL BE BASED UPON THE DATE THE VETERAN, THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING SPOUSE OBTAINS TITLE TO THE NEW PROPERTY AND SHALL BE CALCULATED BY MULTIPLYING THE TAX RATE OR RATES FOR EACH MUNICIPAL CORPORATION WHICH LEVIED TAXES, OR FOR WHICH TAXES WERE LEVIED, ON THE APPROPRIATE TAX ROLL USED FOR THE FISCAL YEAR OR YEARS DURING WHICH THE TRANSFER OCCURRED TIMES THE PREVIOUSLY GRANTED EXEMPT AMOUNT TIMES THE FRACTION OF EACH FISCAL YEAR OR YEARS REMAINING SUBSEQUENT TO THE TRANSFER OF TITLE. NOTHING IN THIS SECTION SHALL BE CONSTRUED TO REMOVE THE REQUIRE MENT THAT ANY SUCH VETERAN, THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING SPOUSE TRANSFERRING AN EXEMPTION PURSUANT TO THIS SUBDIVISION SHALL REAPPLY FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION ON OR BEFORE THE FOLLOWING TAXABLE STATUS DATE, IN THE EVENT SUCH VETERAN, THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING SPOUSE WISHES TO RECEIVE THE EXEMPTION IN FUTURE FISCAL YEARS.
S 3. This act shall take effect on the second of January next succeed ing the date on which it shall have become a law and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on and after such date.
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