Permits municipalities the local option of providing a tax exemption to certain National Guard members and reservists.

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S553-2013 Actions

• May 23, 2013: AMENDED ON THIRD READING 553B
• May 21, 2013: AMENDED ON THIRD READING 553A
• May 20, 2013: ADVANCED TO THIRD READING
• May 8, 2013: 2ND REPORT CAL.
• May 7, 2013: 1ST REPORT CAL.583
• Jan 9, 2013: REFERRED TO LOCAL GOVERNMENT

S553-2013 Meetings

Local Government: May 7, 2013

S553-2013 Calendars

Floor Calendar: May 8, 2013 , Floor Calendar: May 20, 2013 , Floor Calendar: May 21, 2013

S553-2013 Votes

S553-2013 Memo

BILL NUMBER:S553

TITLE OF BILL:
An act to amend the real property tax law, in relation to permitting
municipalities the local option of providing a tax exemption to
certain National Guard members and reservists

PURPOSE:
To provide a tax exemption for U.S. Military reservists and members of
the National Guard after 20 years of favorable service.

SUMMARY OF PROVISIONS:
Section 1 - Amends the real property tax law by adding a new section
458-c.

Section 2 - Establishes the effective date

JUSTIFICATION:
Currently military veterans are permitted certain tax exemptions
depending upon the locality in which they live. However, reservists
and National Guard members are not eligible for those exemptions.
This bill would grant localities the option of offering a 5% reduction
to reservists and National Guard members who have served our country
for a period of not less than 20 years and are not eligible for any
other military property tax exemption.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
None to the State.

EFFECTIVE DATE:
Immediately.

S553-2013 Text

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

                                     553

                         2013-2014 Regular Sessions

                              I N  SENATE

                                 (PREFILED)

                               January 9, 2013
                                 ___________

  Introduced  by  Sen.  DeFRANCISCO -- read twice and ordered printed, and
    when printed to be committed to the Committee on Local Government

  AN ACT to amend the real property tax law,  in  relation  to  permitting
    municipalities  the  local  option  of  providing  a  tax exemption to
    certain National Guard members and reservists

    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. EXEMPTION  FOR  PROPERTY  OWNED  BY  CERTAIN  NATIONAL  GUARD
  MEMBERS AND RESERVISTS. 1. AS USED IN THIS SECTION:

    (A)  "QUALIFIED  OWNER"  MEANS  AN  ACTIVE  OR  RETIRED  MEMBER OF THE
  NATIONAL GUARD OR RESERVES WHO  HAS  RECEIVED  A  TWENTY-YEAR  FAVORABLE
  SERVICE LETTER FROM THE UNITED STATES DEPARTMENT OF DEFENSE. WHERE PROP-
  ERTY  IS  OWNED BY MORE THAN ONE QUALIFIED OWNER, THE EXEMPTION TO WHICH
  EACH IS ENTITLED MAY BE COMBINED.
    (B) "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  QUALIFIED
  OWNER,  UNLESS  THE  QUALIFIED  OWNER IS ABSENT FROM THE PROPERTY DUE TO
  MEDICAL REASONS OR INSTITUTIONALIZATION.
    2. THE GOVERNING BODY OF ANY MUNICIPALITY, ACTING  THROUGH  ITS  LOCAL
  LEGISLATIVE  BODY  OR  OTHER  GOVERNING AGENCY, IS HEREBY AUTHORIZED AND
  EMPOWERED TO ADOPT AND AMEND LOCAL LAWS  OR  ORDINANCES  PROVIDING  THAT
  QUALIFYING  REAL  PROPERTY MAY BE EXEMPT FROM REAL PROPERTY TAXES, IN AN
  AMOUNT EQUAL TO FIVE PERCENT OF THE ASSESSED  VALUE  OF  SUCH  PROPERTY.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD03542-01-3

 S. 553                              2

  SUCH  EXEMPTION SHALL NOT BE IN ADDITION TO ANY OTHER MILITARY EXEMPTION
  OR ABATEMENT OF TAXES AUTHORIZED BY LAW.
    3.  SUCH  EXEMPTION FROM TAXATION SHALL BE GRANTED UPON AN APPLICATION
  WHICH SHALL INCLUDE A STATEMENT THAT A QUALIFIED OWNER  RESIDES  AT  THE
  PROPERTY.   APPLICATION SHALL BE MADE ANNUALLY UPON A FORM TO BE PROMUL-
  GATED BY THE COMMISSIONER AND SHALL INCLUDE  A  COPY  OF  THE  QUALIFIED
  OWNER'S  TWENTY-YEAR  FAVORABLE  SERVICE  LETTER  FROM THE UNITED STATES
  DEPARTMENT OF DEFENSE. THE APPLICATION AND TWENTY-YEAR FAVORABLE SERVICE
  LETTER SHALL BE FILED BY THE QUALIFIED OWNER TO  THE  ASSESSOR  OF  SUCH
  MUNICIPALITY  WHICH  HAS THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR
  BEFORE THE APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY. IF  THE
  ASSESSOR  IS  SATISFIED  THAT THE PROPERTY IS QUALIFIED FOR AN EXEMPTION
  PURSUANT TO THIS SECTION, THEN SUCH RESIDENTIAL  IMPROVEMENTS  SHALL  BE
  EXEMPT FROM TAXATION AS PROVIDED IN SUBDIVISION TWO OF THIS SECTION.
    S 2. This act shall take effect immediately.