Provides a real property tax exemption for active duty members of the armed forces who have served overseas.
TITLE OF BILL: An act to amend the real property tax law, in relation to providing a tax exemption to active duty members of the armed services who served overseas
To ensure that active duty members of the armed services who have served overseas, and currently reside in New York State, receive benefits that are fair and well deserved.
SUMMARY OF SPECIFIC PROVISIONS:
Section One states that the real property tax law will be amended by adding a section that defines "qualified owner" as an active duty member of the United States Army, Marine Corps,-Air Force, or Coast Guard, who has served overseas during a period of armed conflict. It also defines "qualifying residential real property" as a property owned by a qualified owner for exclusively residential purposes. Section Two states that each county, city, town, or village shall allow the "qualified owner" to become exempt from five percent of the assessed value of the "qualifying residential real property." Section Three states that this exemption shall be granted upon application and approval process.
Active duty military personnel that have served overseas deserve to receive these just benefits for their valiant service to our country.
PRIOR LEGISLATIVE HISTORY:
To be determined
STATE OF NEW YORK ________________________________________________________________________ 6171 IN SENATE (PREFILED) January 8, 2014 ___________Introduced by Sen. ROBACH -- 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 providing a tax exemption to active duty members of the armed services who served overseas 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 ACTIVE DUTY MEMBER OF THE ARMED FORCES WHO HAS SERVED OVERSEAS. 1. AS USED IN THIS SECTION: (A) "QUALIFIED OWNER" MEANS AN ACTIVE DUTY MEMBER OF THE UNITED STATES ARMY, NAVY, MARINE CORPS, AIR FORCE OR COAST GUARD WHO HAS SERVED OVER- SEAS DURING A PERIOD OF ARMED CONFLICT. WHERE PROPERTY 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. EACH COUNTY, CITY, TOWN OR VILLAGE SHALL ADOPT A LOCAL LAW OR ORDI- NANCE PROVIDING THAT QUALIFYING RESIDENTIAL REAL PROPERTY BE EXEMPT FROM REAL PROPERTY TAXES, IN AN AMOUNT EQUAL TO FIVE PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY. 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 THEEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10177-01-3 S. 6171 2
PROPERTY. APPLICATION SHALL BE MADE ANNUALLY UPON A FORM TO BE PROMUL- GATED BY THE COMMISSIONER AND SHALL INCLUDE A STATEMENT OF SERVICE FROM THE UNIT IN WHICH THE QUALIFIED OWNER SERVES OR OTHER ADEQUATE PROOF OF ACTIVE DUTY MILITARY SERVICE. THE APPLICATION AND STATEMENT OF SERVICE SHALL BE FILED BY THE QUALIFIED OWNER TO THE ASSESSOR OF SUCH MUNICI- PALITY WHICH HAS THE POWER TO ASSESS THE 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 and shall apply to assess- ment rolls prepared on the basis of taxable status dates occurring on or after the first of January next succeeding the date on which this act shall have become a law.