Includes the war on terrorism which commenced in 2001, within the definition of "period of war" for purposes of the veterans alternative property tax exemption.
TITLE OF BILL: An act to amend the real property tax law, in relation to including the war on terrorism within the definition of "period of war" for purposes of the veterans alternative property tax exemption
PURPOSE: This bill would permit veterans of the war on terrorism, including the hostilities in Afghanistan and Iraq, to apply for the real property tax exemptions currently offered to veterans of previous wars; and permit localities to accept late applications for such exemption, if the veteran was in active duty service to the armed forces on the taxable status date.
SUMMARY OF PROVISIONS: Section 1: Includes the war on terrorism, including the hostilities in Afghanistan and Iraq, commenced in 2001, in the definition of "period of war" for the purposes of the veterans alternative real property tax exemption.
Section 2: Permits local governments, by passage of local law, to accept applications for such exemptions after the taxable status date, if the veteran was in active duty service to the armed forces on the taxable status date. If a municipality elects to accept such late applications, the veteran would have thirty days from their date of separation or from the date the local law permitting such late filing is passed, which ever is later.
EXISTING LAW: Present law permits local governments, at their option, to offer real property tax exemptions of up to fifteen percent of $12,000, to war time veterans.
JUSTIFICATION: In recognition of their service to their county, the Real Property Tax Law permits local governments the option of extending partial real property tax exemptions to honorably discharged veterans who served in time of war. Applications for these exemptions must be filed by the annual taxable status date. This bill would permit veteran of the war on terrorism, including the hostilities in Afghanistan and Iraq, to qualify for these exemptions. This bill would also address defect in the current law which precludes veterans who leave active duty service after the taxable status date from applying for this exemption until the following year, by permitting local government, again at their option, to accept applications as much as thirty days after the veteran leaves service.
LEGISLATIVE HISTORY: 2010: Referred to Veterans Homeland Security and Military Affairs (S.38/A.6464) 2009: Advanced to Third Reading (S.38/A.6464) 2008: Referred to Veterans Homeland Security and Military Affairs
(S.1529/A.10231) 2007: Passed Senate 2005-06: Passed Senate (S.2224)
FISCAL IMPLICATIONS: None to the state.
EFFECTIVE DATE: Immediately.
STATE OF NEW YORK ________________________________________________________________________ 596 2011-2012 Regular Sessions IN SENATE (PREFILED) January 5, 2011 ___________Introduced by Sens. FUSCHILLO, LARKIN, MAZIARZ, RANZENHOFER, SALAND, SEWARD -- read twice and ordered printed, and when printed to be committed to the Committee on Veterans, Homeland Security and Military Affairs AN ACT to amend the real property tax law, in relation to including the war on terrorism within the definition of "period of war" for purposes of the veterans alternative property tax 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 1 of section 458-a of the real property tax law, as amended by chapter 179 of the laws of 2006, is amended to read as follows: (a) "Period of war" means the Spanish-American war; the Mexican border period; World War I; World War II; the hostilities, known as the Korean war, which commenced June twenty-seventh, nineteen hundred fifty and terminated on January thirty-first, nineteen hundred fifty-five; the hostilities, known as the Vietnam war, which commenced February twenty- eighth, nineteen hundred sixty-one and terminated on May seventh, nine- teen hundred seventy-five;
[and]the hostilities, known as the Persian Gulf conflict, which commenced August second, nineteen hundred ninety; AND THE HOSTILITIES, KNOWN AS THE WAR ON TERRORISM, WHICH COMMENCED IN TWO THOUSAND ONE INCLUDING THE HOSTILITIES IN AFGHANISTAN AND IRAQ. S 2. Subdivision 3 of section 458-a of the real property tax law, as amended by chapter 646 of the laws of 2004, is amended to read as follows: 3. Application for exemption must be made by the owner, or all of the owners, of the property on a form prescribed by the state board. The owner or owners shall file the completed form in the assessor's office on or before the appropriate taxable status date PROVIDED THAT ANY CITY, COUNTY, TOWN OR VILLAGE MAY ELECT, BY PASSAGE OF A LOCAL LAW, TO ACCEPTEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00473-01-1 S. 596 2
AN APPLICATION MADE BY AN OWNER WHO IS OTHERWISE ELIGIBLE FOR EXEMPTION, BUT WHO FAILED TO FILE FOR EXEMPTION DUE TO THEIR BEING ON ACTIVE DUTY IN SERVICE TO THE ARMED FORCES OF THE UNITED STATES ON THE TAXABLE STATUS DATE, PROVIDED FURTHER, HOWEVER, THAT SUCH OWNER SHALL BE REQUIRED TO FILE FOR EXEMPTION WITHIN THIRTY DAYS OF THEIR SEPARATION FROM SERVICE OR WITHIN THIRTY DAYS OF THE PASSAGE OF THE LOCAL LAW PERMITTING SUCH LATE APPLICATION, WHICHEVER IS LATER. SUCH OWNER SHALL BE REQUIRED TO SUBMIT PROOF OF SUCH ACTIVE DUTY SERVICE IN A MANNER PRESCRIBED BY THE STATE BOARD. 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. 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 statement in the appli- cation for such exemption shall be subject to the penalties prescribed in the penal law. S 3. This act shall take effect immediately.