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

                                  3134

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 2, 2015
                               ___________

Introduced  by  Sen.  CROCI  -- 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  the  alterna-
  tive veterans property tax exemption

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1.  Subdivision 1 of section 458-a of the  real  property  tax
law is amended by adding a new paragraph (h) to read as follows:
  (H)  "ACTIVE  MILITARY SERVICE OF THE UNITED STATES" AND "IN THE ARMED
FORCES OF THE UNITED STATES" SHALL MEAN FULL-TIME DUTY IN THE ARMY, NAVY
(INCLUDING MARINE CORPS), AIR FORCE OR COAST GUARD OF THE UNITED STATES.
  S 2. Paragraphs (c) and (d) of subdivision 1, paragraphs (b)  and  (c)
of  subdivision  2,  subdivision  3,  paragraph (a) of subdivision 6 and
subdivision 8 of section 458-a of the real property tax  law,  paragraph
(c)  of  subdivision  1 and paragraph (c) of subdivision 2 as amended by
chapter 100 of the laws of 1988,  paragraph  (d)  of  subdivision  1  as
amended by chapter 899 of the laws of 1985, paragraph (b) of subdivision
2  as  amended  by  chapter  473  of  the laws of 2004, subdivision 3 as
amended by chapter 646 of the laws of 2004 and  as  further  amended  by
section  1 of part W of chapter 56 of the laws of 2010, paragraph (a) of
subdivision 6 as added by chapter 171 of the laws of 1997  and  subdivi-
sion  8  as  amended  by chapter 503 of the laws of 2008, are amended to
read as follows:
  (c) "Qualified owner" means a veteran,  A  PERSON  ENGAGED  IN  ACTIVE
MILITARY  SERVICE  OF  THE  UNITED  STATES, the spouse of a veteran, THE
SPOUSE OF A PERSON ENGAGED IN ACTIVE  MILITARY  SERVICE  OF  THE  UNITED
STATES  or the unremarried surviving spouse of a veteran. Where property
is owned by more than one qualified owner, the exemption to  which  each
is  entitled  may  be  combined.  Where a veteran OR A PERSON ENGAGED IN
ACTIVE MILITARY SERVICE OF THE UNITED STATES  is  also  the  unremarried

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02335-01-5
              

S. 3134                             2

surviving  spouse  of  a  veteran,  such  person  may  also  receive any
exemption to which the deceased spouse was entitled.
  (d)  "Qualifying  residential real property" means property owned by a
qualified owner which is  used  exclusively  for  residential  purposes;
provided  however, that in the event any portion of such property is not
so used exclusively for residential  purposes  but  is  used  for  other
purposes,  such  portion  shall be subject to taxation and the remaining
portion only shall  be  entitled  to  the  exemption  provided  by  this
section.  Such  property must be the primary residence of the veteran, A
PERSON ENGAGED IN ACTIVE MILITARY SERVICE OF THE UNITED STATES or  unre-
married  surviving  spouse  of the veteran, unless the veteran, A PERSON
ENGAGED IN ACTIVE MILITARY SERVICE OF THE UNITED STATES  or  unremarried
surviving  spouse  is absent from the property due to medical reasons or
institutionalization. In the event the veteran OR A  PERSON  ENGAGED  IN
ACTIVE  MILITARY SERVICE OF THE UNITED STATES dies and there is no unre-
married surviving spouse, "qualifying residential real  property"  shall
mean  the  primary  residence owned by a qualified owner prior to death,
provided that the title to the property becomes vested in the  dependent
father  or  mother or dependent child or children under twenty-one years
of age of a veteran by virtue of devise by or descent from the  deceased
qualified  owner, provided that the property is the primary residence of
one or all of the devisees.
  (b) In addition to the exemption provided by  paragraph  (a)  of  this
subdivision,  where (I) the veteran served in a combat theatre or combat
zone of operations, as documented  by  the  award  of  a  United  States
campaign  ribbon  or  service  medal,  or the armed forces expeditionary
medal, navy expeditionary medal, marine corps  expeditionary  medal,  or
global  war on terrorism expeditionary medal, OR (II) THE PERSON ENGAGED
IN THE ACTIVE MILITARY SERVICE OF THE UNITED STATES CURRENTLY SERVES  IN
A  COMBAT  THEATRE  OR COMBAT ZONE OF OPERATIONS, qualifying residential
real property also shall be exempt from taxation to the  extent  of  ten
percent  of the assessed value of such property; provided, however, that
such exemption shall not exceed eight thousand dollars or the product of
eight thousand dollars multiplied by the latest state equalization  rate
for  the assessing unit, or in the case of a special assessing unit, the
class ratio, whichever is less.
  (c) In addition to the exemptions provided by paragraphs (a)  and  (b)
of this subdivision, where the veteran OR PERSON ENGAGED IN ACTIVE MILI-
TARY  SERVICE  OF  THE UNITED STATES received a compensation rating from
the United States veteran's administration or  from  the  United  States
department  of defense because of a service connected disability, quali-
fying residential real property shall be exempt  from  taxation  to  the
extent  of the product of the assessed value of such property multiplied
by fifty percent of the veteran's  OR  INDIVIDUAL'S  ENGAGED  IN  ACTIVE
MILITARY  SERVICE  OF  THE  UNITED  STATES  disability rating; provided,
however, that such exemption shall not exceed forty thousand dollars  or
the  product  of  forty  thousand dollars multiplied by the latest state
equalization rate for the assessing unit, or in the case  of  a  special
assessing  unit, the latest class ratio, whichever is less. For purposes
of this paragraph, where a person who served  in  the  active  military,
naval or air service during a period of war died in service of a service
connected  disability, such person shall be deemed to have been assigned
a compensation rating of one hundred percent.
  3. Application for exemption must be made by the owner, or all of  the
owners,  of  the  property on a form prescribed by the commissioner. The
owner or owners shall file the completed form in the  assessor's  office

S. 3134                             3

on  or  before  the appropriate taxable status date. The exemption shall
continue in full force and effect for  all  appropriate  subsequent  tax
years  and  the owner or owners of the property shall not be required to
refile  each year, PROVIDED, HOWEVER, THAT INDIVIDUALS ENGAGED IN ACTIVE
MILITARY SERVICE OF THE UNITED STATES SHALL BE REQUIRED TO  REFILE  SUCH
MEMBER'S  STATEMENT  OF  SERVICE  OR A COPY OF SUCH MEMBER'S ACTIVE DUTY
ORDERS ANNUALLY.  Applicants shall be required to refile  on  or  before
the  appropriate  taxable  status  date  if the percentage of disability
percentage increases or decreases or may refile if  other  changes  have
occurred which affect qualification for an increased or decreased amount
of exemption. Any applicant convicted of making any willful false state-
ment  in  the  application  for  such  exemption shall be subject to the
penalties prescribed in the penal law.
  (a) For the purposes of this section, title to that  portion  of  real
property  owned  by  a  cooperative  apartment  corporation  in  which a
tenant-stockholder of such corporation resides and which is  represented
by his OR HER share or shares of stock in such corporation as determined
by its or their proportional relationship to the total outstanding stock
of  the  corporation,  including that owned by the corporation, shall be
deemed to be vested in such tenant-stockholder.
  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 may, after public hearing, adopt a  local  law,
ordinance or resolution providing that where a veteran, A PERSON ENGAGED
IN  ACTIVE  MILITARY  SERVICE  OF  THE  UNITED STATES, the spouse of the
veteran, THE SPOUSE OF A PERSON ENGAGED IN ACTIVE  MILITARY  SERVICE  OF
THE  UNITED  STATES 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,
the assessor 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, A PERSON ENGAGED IN ACTIVE MILITARY SERVICE OF THE
UNITED STATES, the spouse of the veteran, THE SPOUSE OF A PERSON ENGAGED
IN ACTIVE MILITARY SERVICE OF THE UNITED STATES 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, A PERSON ENGAGED IN ACTIVE MILITARY  SERVICE
OF  THE  UNITED  STATES,  the  spouse of the veteran, SPOUSE OF A PERSON
ENGAGED IN ACTIVE MILITARY SERVICE OF THE UNITED STATES  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,
A PERSON ENGAGED IN ACTIVE MILITARY SERVICE OF THE  UNITED  STATES,  the
spouse  of  the  veteran,  SPOUSE OF A PERSON ENGAGED IN ACTIVE MILITARY
SERVICE OF THE UNITED STATES or unremarried surviving spouse  wishes  to
receive the exemption in future fiscal years.
  S  3. This act shall take effect on the first of January next succeed-
ing the date upon which it shall have become a law and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such effective date.

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

                                 3134--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 2, 2015
                               ___________

Introduced by Sens. CROCI, LARKIN -- 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 Military 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 the alterna-
  tive veterans property tax exemption

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.    Subdivision 1 of section 458-a of the real property tax
law is amended by adding a new paragraph (h) to read as follows:
  (H) "ACTIVE MILITARY SERVICE OF THE UNITED STATES" AND "IN  THE  ARMED
FORCES OF THE UNITED STATES" SHALL MEAN FULL-TIME DUTY IN THE ARMY, NAVY
(INCLUDING MARINE CORPS), AIR FORCE OR COAST GUARD OF THE UNITED STATES.
  S  2.  Paragraphs (c) and (d) of subdivision 1, paragraphs (b) and (c)
of subdivision 2, subdivision 3, paragraph  (a)  of  subdivision  6  and
subdivision  8  of section 458-a of the real property tax law, paragraph
(c) of subdivision 1 and paragraph (c) of subdivision 2  as  amended  by
chapter  100  of  the  laws  of  1988, paragraph (d) of subdivision 1 as
amended by chapter 899 of the laws of 1985, paragraph (b) of subdivision
2 as amended by chapter 473 of  the  laws  of  2004,  subdivision  3  as
amended  by  chapter  646  of the laws of 2004 and as further amended by
section 1 of part W of chapter 56 of the laws of 2010, paragraph (a)  of
subdivision  6  as added by chapter 171 of the laws of 1997 and subdivi-
sion 8 as amended by chapter 538 of the laws of  2015,  are  amended  to
read as follows:
  (c)  "Qualified  owner"  means  a  veteran, A PERSON ENGAGED IN ACTIVE
MILITARY SERVICE OF THE UNITED STATES, the  spouse  of  a  veteran,  THE
SPOUSE  OF  A  PERSON  ENGAGED  IN ACTIVE MILITARY SERVICE OF THE UNITED
STATES or the unremarried surviving spouse of a veteran. Where  property

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02335-02-6
              

S. 3134--A                          2

is  owned  by more than one qualified owner, the exemption to which each
is entitled may be combined. Where a veteran  OR  A  PERSON  ENGAGED  IN
ACTIVE  MILITARY  SERVICE  OF  THE UNITED STATES is also the unremarried
surviving  spouse  of  a  veteran,  such  person  may  also  receive any
exemption to which the deceased spouse was entitled.
  (d) "Qualifying residential real property" means property owned  by  a
qualified  owner  which  is  used  exclusively for residential purposes;
provided however, that in the event any portion of such property is  not
so  used  exclusively  for  residential  purposes  but is used for other
purposes, such portion shall be subject to taxation  and  the  remaining
portion  only  shall  be  entitled  to  the  exemption  provided by this
section. Such property must be the primary residence of the  veteran,  A
PERSON  ENGAGED IN ACTIVE MILITARY SERVICE OF THE UNITED STATES or unre-
married surviving spouse of the veteran, unless the  veteran,  A  PERSON
ENGAGED  IN  ACTIVE MILITARY SERVICE OF THE UNITED STATES or unremarried
surviving spouse is absent from the property due to medical  reasons  or
institutionalization.  In  the  event the veteran OR A PERSON ENGAGED IN
ACTIVE MILITARY SERVICE OF THE UNITED STATES dies and there is no  unre-
married  surviving  spouse, "qualifying residential real property" shall
mean the primary residence owned by a qualified owner  prior  to  death,
provided  that the title to the property becomes vested in the dependent
father or mother or dependent child or children under  twenty-one  years
of  age of a veteran by virtue of devise by or descent from the deceased
qualified owner, provided that the property is the primary residence  of
one or all of the devisees.
  (b)  In  addition  to  the exemption provided by paragraph (a) of this
subdivision, where (I) the veteran served in a combat theatre or  combat
zone  of  operations,  as  documented  by  the  award of a United States
campaign ribbon or service medal,  or  the  armed  forces  expeditionary
medal,  navy  expeditionary  medal, marine corps expeditionary medal, or
global war on terrorism expeditionary medal, OR (II) THE PERSON  ENGAGED
IN  THE ACTIVE MILITARY SERVICE OF THE UNITED STATES CURRENTLY SERVES IN
A COMBAT THEATRE OR COMBAT ZONE OF  OPERATIONS,  qualifying  residential
real  property  also  shall be exempt from taxation to the extent of ten
percent of the assessed value of such property; provided, however,  that
such exemption shall not exceed eight thousand dollars or the product of
eight  thousand dollars multiplied by the latest state equalization rate
for the assessing unit, or in the case of a special assessing unit,  the
class ratio, whichever is less.
  (c)  In  addition to the exemptions provided by paragraphs (a) and (b)
of this subdivision, where the veteran OR PERSON ENGAGED IN ACTIVE MILI-
TARY SERVICE OF THE UNITED STATES received a  compensation  rating  from
the  United  States  veteran's  administration or from the United States
department of defense because of a service connected disability,  quali-
fying  residential  real  property  shall be exempt from taxation to the
extent of the product of the assessed value of such property  multiplied
by  fifty  percent  of  the  veteran's OR INDIVIDUAL'S ENGAGED IN ACTIVE
MILITARY SERVICE OF  THE  UNITED  STATES  disability  rating;  provided,
however,  that such exemption shall not exceed forty thousand dollars or
the product of forty thousand dollars multiplied  by  the  latest  state
equalization  rate  for  the assessing unit, or in the case of a special
assessing unit, the latest class ratio, whichever is less. For  purposes
of  this  paragraph,  where  a person who served in the active military,
naval or air service during a period of war died in service of a service
connected disability, such person shall be deemed to have been  assigned
a compensation rating of one hundred percent.

S. 3134--A                          3

  3.  Application for exemption must be made by the owner, or all of the
owners, of the property on a form prescribed by  the  commissioner.  The
owner  or  owners shall file the completed form in the assessor's office
on or before the appropriate taxable status date.  The  exemption  shall
continue  in  full  force  and effect for all appropriate subsequent tax
years and the owner or owners of the property shall not be  required  to
refile  each year, PROVIDED, HOWEVER, THAT INDIVIDUALS ENGAGED IN ACTIVE
MILITARY SERVICE OF THE UNITED STATES SHALL BE REQUIRED TO  REFILE  SUCH
MEMBER'S  STATEMENT  OF  SERVICE  OR A COPY OF SUCH MEMBER'S ACTIVE DUTY
ORDERS ANNUALLY.  Applicants shall be required to refile  on  or  before
the  appropriate  taxable  status  date  if the percentage of disability
percentage increases or decreases or may refile if  other  changes  have
occurred which affect qualification for an increased or decreased amount
of exemption. Any applicant convicted of making any willful false state-
ment  in  the  application  for  such  exemption shall be subject to the
penalties prescribed in the penal law.
  (a) For the purposes of this section, title to that  portion  of  real
property  owned  by  a  cooperative  apartment  corporation  in  which a
tenant-stockholder of such corporation resides and which is  represented
by his OR HER share or shares of stock in such corporation as determined
by its or their proportional relationship to the total outstanding stock
of  the  corporation,  including that owned by the corporation, shall be
deemed to be vested in such tenant-stockholder.
  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 may, after public hearing, adopt a  local  law,
ordinance or resolution providing that where a veteran, A PERSON ENGAGED
IN  ACTIVE  MILITARY  SERVICE  OF  THE  UNITED STATES, the spouse of the
veteran, THE SPOUSE OF THE PERSON ENGAGED IN ACTIVE MILITARY SERVICE  OF
THE  UNITED STATES, 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 received. The prorated exemption shall be
based upon the date the veteran, A PERSON  ENGAGED  IN  ACTIVE  MILITARY
SERVICE  OF  THE UNITED STATES, the spouse of the veteran, THE SPOUSE OF
THE PERSON ENGAGED IN ACTIVE MILITARY SERVICE OF THE UNITED  STATES,  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, A PERSON ENGAGED IN  ACTIVE  MILITARY
SERVICE  OF  THE UNITED STATES, the spouse of the veteran, THE SPOUSE OF
THE PERSON ENGAGED IN ACTIVE MILITARY SERVICE OF THE UNITED  STATES,  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, A PERSON ENGAGED IN ACTIVE MILITARY SERVICE OF THE  UNITED
STATES,  the  spouse of the veteran, THE SPOUSE OF THE PERSON ENGAGED IN
ACTIVE MILITARY SERVICE OF THE UNITED STATES, or  unremarried  surviving
spouse wishes to receive the exemption in future fiscal years.

S. 3134--A                          4

  S  3. This act shall take effect on the first of January next succeed-
ing the date upon which it shall have become a law and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such effective date.