Provides that after a public hearing a school district may adopt a resolution providing a school tax exemption on residential property owned by a veteran with at least a forty percent disability; provides that in order to qualify for such an exemption, an individual shall submit to the assessor a certified statement from the bureau of veterans' affairs stating that he has a permanent service related physical impairment which limits such individual's major life activities by at least forty percent.
TITLE OF BILL: An act to amend the real property tax law, in relation to an optional school tax exemption for certain disabled veterans
SUMMARY OF PROVISIONS: Section one of this bill amends the Real Property Tax Law by adding a new section 459-d. New subdivision 1 authorizes school districts, after a public hearing, to adopt a resolution granting veterans with a service disability that limits such veteran's major life activities by at least 40%, an exemption from the school tax imposed on the primary residence of a veteran. Such exemption may be up to 50% of the assessed value of the veteran's primary residence.
New subdivision 2 requires that a veteran seeking to claim this exemption submit proof of the disability before such exemption can be granted.
New subdivision 3 provides that the application for the exemption must be made on the form prescribed and made available by the Commissioner of the Department of Taxation and Finance.
New subdivision 4 provides that the term "veteran" shall have the same meaning as in Real. Property Tax Law section 458-a.
Section 2 of the bill provides that this act shall take effect on June 1, 2015.
CURRENT LAW: Real Property Tax Law section 458-a authorizes localities to provide an exemption from the taxes imposed by the locality for disabled veterans.
JUSTIFICATION: The State of New York currently allows real property tax exemptions to be granted to veterans and persons over the age of 65 provided there is enabling legislation by the local municipality. This bill would expand this provision and allow school tax exemptions for disabled veterans with the adoption of a resolution by the school district.
LEGISLATIVE HISTORY: 2013: Passed Senate 2012: S.878-A - Referred to Veterans, Homeland Security, and Military Affairs 2011: S.878 Reported to Finance 2010: S.2223-A - Third Reading 2009: S.2223 Referred to Veterans, Homeland Security, and Military Affairs 2007-08: S.302A - Passed Senate both years 2005-06: S.101 - Passed Senate both years 2004: S.87-A - Passed Senate 2003: S.87 - Third Reading
FISCAL IMPLICATIONS: None to the state
LOCAL FISCAL IMPLICATIONS: School districts that elect to provide this exemption would probably experience a decrease in revenue.
EFFECTIVE DATE: This act shall take effect on June 1, 2015.
STATE OF NEW YORK ________________________________________________________________________ 4506--A 2013-2014 Regular Sessions IN SENATE April 5, 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 -- 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 an optional school tax exemption for certain disabled veterans 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 459-d to read as follows: S 459-D. DISABLED VETERANS; SCHOOL TAX EXEMPTION. 1. AFTER A PUBLIC HEARING A SCHOOL DISTRICT MAY ADOPT A RESOLUTION PROVIDING FOR AN EXEMPTION TO THE EXTENT OF FIFTY PER CENTUM OF THE ASSESSED VALUATION OF RESIDENTIAL REAL PROPERTY, PURSUANT TO THE PROVISIONS OF THIS SECTION. SUCH RESOLUTION MAY PROVIDE A SCHOOL TAX EXEMPTION ON RESIDENTIAL PROP- ERTY OWNED BY A VETERAN WITH AT LEAST A FORTY PERCENT DISABILITY, PROVIDED THAT SUCH VETERAN RESIDES ON THE REAL PROPERTY. 2. TO QUALIFY AS A FORTY PERCENT OR MORE DISABLED VETERAN, AN INDIVID- UAL SHALL SUBMIT TO THE ASSESSOR A CERTIFIED STATEMENT FROM THE UNITED STATES DEPARTMENT OF VETERANS' AFFAIRS WHICH STATES THAT THE INDIVIDUAL HAS A PERMANENT SERVICE RELATED PHYSICAL IMPAIRMENT WHICH LIMITS SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES BY AT LEAST FORTY PERCENT. 3. SUCH EXEMPTION SHALL BE GRANTED ONLY UPON APPLICATION BY THE OWNER OF THE REAL PROPERTY ON A FORM PRESCRIBED AND MADE AVAILABLE BY THE COMMISSIONER. 4. FOR PURPOSES OF THIS SECTION, THE TERM "VETERAN" SHALL HAVE THE SAME MEANING AS IN SECTION FOUR HUNDRED FIFTY-EIGHT-A OF THIS ARTICLE. S 2. This act shall take effect June 1, 2015.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09766-04-3