Senate Bill S3048A

2015-2016 Legislative Session

Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes in certain cases

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Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

2015-S3048 - Details

See Assembly Version of this Bill:
A4908
Current Committee:
Senate Rules
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5728
2011-2012: S5010, A5041, A9256
2013-2014: S1348, A4621
2017-2018: A5368

2015-S3048 - Summary

Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes if veteran has sold a property that was exempt, the application is made prior to first day of new tax year and the property subject to taxation is a qualifying residential real property.

2015-S3048 - Sponsor Memo

2015-S3048 - Bill Text download pdf

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

                                  3048

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 2, 2015
                               ___________

Introduced  by  Sen.  ORTT  --  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  application
  for certain veterans exemptions from real property taxes

  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.  APPLICATION  FOR  CERTAIN VETERANS EXEMPTIONS. 1.  NOTWITH-
STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY,  THE  ASSESSOR  OF
ANY  TAXING  MUNICIPALITY  SHALL  ACCEPT  AN  APPLICATION FOR A VETERANS
EXEMPTION PURSUANT TO SECTION FOUR HUNDRED FIFTY-EIGHT OR  FOUR  HUNDRED
FIFTY-EIGHT-A  OF  THIS  TITLE  AFTER  THE  LAST  DATE  FOR  FILING SUCH
EXEMPTION FOR THE FOLLOWING TAX YEAR WHENEVER THE FACTS SET FORTH  BELOW
CAN BE SHOWN:
  (A)  THE  VETERAN HAS SOLD HIS OR HER RESIDENCE WITHIN THE CURRENT TAX
YEAR AND HAD BEEN GRANTED AN EXEMPTION FOR THAT RESIDENCE;
  (B) THE VETERAN MAKES APPLICATION FOR THE NEW EXEMPTION PRIOR  TO  THE
FIRST DAY OF THE FOLLOWING TAX YEAR; AND
  (C) THE PROPERTY SUBJECT TO TAXATION IS A "QUALIFYING RESIDENTIAL REAL
PROPERTY" AS DEFINED IN PARAGRAPH (D) OF SUBDIVISION ONE OF SECTION FOUR
HUNDRED FIFTY-EIGHT-A OF THIS TITLE.
  2.  IF  THE  MUNICIPAL  COLLECTING  OFFICER  IS  NOTIFIED  OF  THE NEW
EXEMPTION PRIOR TO PAYMENT OF THE TAXES, HE SHALL ADJUST THE TAX LIABIL-
ITY OF THE PARCEL ACCORDINGLY. IF THE COLLECTING OFFICER  RECEIVES  SUCH
NOTIFICATION  AFTER  TAXES  HAVE BEEN PAID, THE COLLECTING OFFICER SHALL
REFUND THE APPROPRIATE AMOUNT.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01748-01-5


              

co-Sponsors

2015-S3048A - Details

See Assembly Version of this Bill:
A4908
Current Committee:
Senate Rules
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5728
2011-2012: S5010, A5041, A9256
2013-2014: S1348, A4621
2017-2018: A5368

2015-S3048A - Summary

Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes if veteran has sold a property that was exempt, the application is made prior to first day of new tax year and the property subject to taxation is a qualifying residential real property.

2015-S3048A - Sponsor Memo

2015-S3048A - Bill Text download pdf

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

                                 3048--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 2, 2015
                               ___________

Introduced  by  Sen.  ORTT  --  read twice and ordered printed, and when
  printed to be committed to the Committee on Veterans, Homeland Securi-
  ty and Military Affairs -- 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  application
  for certain veterans exemptions from real property taxes

  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.  APPLICATION  FOR  CERTAIN VETERANS EXEMPTIONS. 1.  NOTWITH-
STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY,  THE  ASSESSOR  OF
ANY  TAXING  MUNICIPALITY  MAY  ACCEPT  AN  APPLICATION  FOR  A VETERANS
EXEMPTION PURSUANT TO SECTION FOUR HUNDRED FIFTY-EIGHT OR  FOUR  HUNDRED
FIFTY-EIGHT-A  OF  THIS  TITLE  AFTER  THE  LAST  DATE  FOR  FILING SUCH
EXEMPTION FOR THE FOLLOWING TAX YEAR WHENEVER THE FACTS SET FORTH  BELOW
CAN BE SHOWN:
  (A)  THE  VETERAN HAS SOLD HIS OR HER RESIDENCE WITHIN THE CURRENT TAX
YEAR AND HAD BEEN GRANTED AN EXEMPTION FOR THAT RESIDENCE;
  (B) THE VETERAN MAKES APPLICATION FOR THE NEW EXEMPTION PRIOR  TO  THE
FIRST DAY OF THE FOLLOWING TAX YEAR; AND
  (C) THE PROPERTY SUBJECT TO TAXATION IS A "QUALIFYING RESIDENTIAL REAL
PROPERTY" AS DEFINED IN PARAGRAPH (D) OF SUBDIVISION ONE OF SECTION FOUR
HUNDRED FIFTY-EIGHT-A OF THIS TITLE.
  2.  IF  THE  MUNICIPAL  COLLECTING  OFFICER  IS  NOTIFIED  OF  THE NEW
EXEMPTION PRIOR TO PAYMENT OF THE TAXES, HE SHALL ADJUST THE TAX LIABIL-
ITY OF THE PARCEL ACCORDINGLY. IF THE COLLECTING OFFICER  RECEIVES  SUCH
NOTIFICATION  AFTER  TAXES  HAVE BEEN PAID, THE COLLECTING OFFICER SHALL
REFUND THE APPROPRIATE AMOUNT.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01748-02-5

              

co-Sponsors

2015-S3048B (ACTIVE) - Details

See Assembly Version of this Bill:
A4908
Current Committee:
Senate Rules
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5728
2011-2012: S5010, A5041, A9256
2013-2014: S1348, A4621
2017-2018: A5368

2015-S3048B (ACTIVE) - Summary

Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes if veteran has sold a property that was exempt, the application is made prior to first day of new tax year and the property subject to taxation is a qualifying residential real property.

2015-S3048B (ACTIVE) - Sponsor Memo

2015-S3048B (ACTIVE) - Bill Text download pdf

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

                                 3048--B
    Cal. No. 359

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 2, 2015
                               ___________

Introduced by Sens. ORTT, FUNKE, GOLDEN -- read twice and ordered print-
  ed,  and  when  printed  to be committed to the Committee on Veterans,
  Homeland Security and Military Affairs -- committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee -- recommitted to the Committee on Veterans, Homeland Security and
  Military Affairs in accordance with Senate Rule 6, sec. 8 --  reported
  favorably  from  said  committee,  ordered to first and second report,
  ordered to a third reading, amended and ordered  reprinted,  retaining
  its place in the order of third reading

AN  ACT  to  amend the real property tax law, in relation to application
  for certain veterans exemptions from real property taxes

  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. APPLICATION FOR CERTAIN VETERANS  EXEMPTIONS.  1.    NOTWITH-
STANDING  ANY  OTHER PROVISIONS OF LAW TO THE CONTRARY, IF THE GOVERNING
BODY OF A COUNTY, CITY, TOWN OR VILLAGE ADOPTS  A  RESOLUTION  THEREFOR,
THE  ASSESSOR OF ANY TAXING MUNICIPALITY MAY ACCEPT AN APPLICATION FOR A
VETERANS EXEMPTION PURSUANT TO SECTION FOUR HUNDRED FIFTY-EIGHT OR  FOUR
HUNDRED  FIFTY-EIGHT-A OF THIS TITLE AFTER THE LAST DATE FOR FILING SUCH
EXEMPTION FOR THE FOLLOWING TAX YEAR WHENEVER THE FACTS SET FORTH  BELOW
CAN BE SHOWN:
  (A)  THE  VETERAN HAS SOLD HIS OR HER RESIDENCE WITHIN THE CURRENT TAX
YEAR AND HAD BEEN GRANTED AN EXEMPTION FOR THAT RESIDENCE;
  (B) THE VETERAN MAKES APPLICATION FOR THE NEW EXEMPTION PRIOR  TO  THE
FIRST DAY OF THE FOLLOWING TAX YEAR; AND
  (C) THE PROPERTY SUBJECT TO TAXATION IS A "QUALIFYING RESIDENTIAL REAL
PROPERTY" AS DEFINED IN PARAGRAPH (D) OF SUBDIVISION ONE OF SECTION FOUR
HUNDRED FIFTY-EIGHT-A OF THIS TITLE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01748-04-6
              

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