Senate Bill S3233A

2015-2016 Legislative Session

Relates to real property tax liability of veterans receiving an exemption

download bill text pdf

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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-S3233 - Details

Current Committee:
Senate Rules
Law Section:
Real Property Tax Law
Laws Affected:
Amd §458, RPT L
Versions Introduced in Other Legislative Sessions:
2011-2012: S5100
2013-2014: S1098

2015-S3233 - Summary

Relates to real property tax liability of veterans receiving an exemption; provides that increase or decrease in tax liability as a result of reassessment shall be at local option.

2015-S3233 - Sponsor Memo

2015-S3233 - Bill Text download pdf

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

                                  3233

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 3, 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  prohibiting
  the  increase  in real property tax liability of veterans receiving an
  exemption

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

  Section  1.  Section  458  of  the real property tax law is amended by
adding a new subdivision 5-a to read as follows:
  5-A. NOTWITHSTANDING ANY GENERAL OR LOCAL LAW, RULE OR  REGULATION  TO
THE  CONTRARY, NO MUNICIPAL CORPORATION SHALL INCREASE THE REAL PROPERTY
TAX LIABILITY OF ANY PARCEL OF REAL PROPERTY WHICH HAS BEEN  GRANTED  AN
EXEMPTION UNDER THIS SECTION, AS A RESULT OF A REVALUATION, REASSESSMENT
OR  UPDATE,  AS  DEFINED PURSUANT TO SUBDIVISION TWELVE-A OF SECTION ONE
HUNDRED TWO OF THIS CHAPTER, ABOVE THE REAL PROPERTY  TAX  LIABILITY  OF
SUCH  PARCEL ESTABLISHED BY THE ASSESSMENT ROLL PREPARED ON THE BASIS OF
THE TAXABLE STATUS DATE OCCURRING IMMEDIATELY PRIOR TO SUCH REVALUATION,
REASSESSMENT OR UPDATE. NO PROVISION OF THIS SECTION SHALL BE  CONSTRUED
TO  LIMIT  OR PROHIBIT ANY MUNICIPAL CORPORATION, AS DEFINED PURSUANT TO
SUBDIVISION TEN OF  SECTION  ONE  HUNDRED  TWO  OF  THIS  CHAPTER,  FROM
INCREASING  THE  RATE  OF  REAL PROPERTY TAXES ASSESSED ON REAL PROPERTY
LOCATED WITHIN ITS JURISDICTION AS IS OTHERWISE AUTHORIZED AND  PROVIDED
BY LAW.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01631-01-5


              

2015-S3233A (ACTIVE) - Details

Current Committee:
Senate Rules
Law Section:
Real Property Tax Law
Laws Affected:
Amd §458, RPT L
Versions Introduced in Other Legislative Sessions:
2011-2012: S5100
2013-2014: S1098

2015-S3233A (ACTIVE) - Summary

Relates to real property tax liability of veterans receiving an exemption; provides that increase or decrease in tax liability as a result of reassessment shall be at local option.

2015-S3233A (ACTIVE) - Sponsor Memo

2015-S3233A (ACTIVE) - Bill Text download pdf

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

                                 3233--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 3, 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  the  computa-
  tion of real property tax liability of veterans receiving an exemption

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

  Section 1.  Paragraph (a) of subdivision 5 of section 458 of the  real
property  tax  law, as amended by chapter 625 of the laws of 1995 and as
further amended by subdivision (b) of section 1 of Part W of chapter  56
of the laws of 2010, is amended to read as follows:
  (a)   Notwithstanding  the  limitation  on  the  amount  of  exemption
prescribed in subdivision one or two of this section, upon adoption of a
local law by the governing board of a county, city, town or village that
levies taxes or for which taxes are levied on an assessment roll, if the
total assessed value of the real property for which such  exemption  has
been  granted  increases  or decreases as the result of a revaluation or
update of assessments, and a material change in level of assessment,  as
provided  in  title  two of article twelve of this chapter, is certified
for the assessment roll pursuant to the rules of the  commissioner,  the
[assessor  shall]  GOVERNING BOARD OF SUCH COUNTY, CITY, TOWN OR VILLAGE
MAY, BY LOCAL LAW, DIRECT THE  ASSESSOR  TO  increase  or  decrease  the
amount  of such exemption by multiplying the amount of such exemption by
the change in level of assessment factor; OR  SUCH  GOVERNING  BODY  MAY
PROVIDE  THAT  THERE  SHALL BE NO CHANGE TO THE AMOUNT OF SUCH EXEMPTION
AND SHALL DIRECT THE ASSESSOR TO RECOMPUTE THE EXEMPTION TO MAINTAIN THE
AMOUNT OF REAL PROPERTY TAX LIABILITY FOR SUCH PARCEL ESTABLISHED BY THE
ASSESSMENT ROLL PREPARED ON THE BASIS OF THE TAXABLE STATUS DATE  OCCUR-
RING  IMMEDIATELY  PRIOR TO SUCH REVALUATION, REASSESSMENT OR UPDATE. If
the assessor receives the certification after the completion,  verifica-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01631-02-5
              

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