S596-2011 Actions

• Jan 4, 2012: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
• May 24, 2011: REPORTED AND COMMITTED TO FINANCE
• Jan 5, 2011: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

S596-2011 Meetings

S596-2011 Votes

S596-2011 Memo

BILL NUMBER:S596

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.

S596-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                          596
 2011-2012 Regular Sessions
 I N  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 ACCEPT
 EXPLANATION--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.

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