Authorizes a real property tax exemption for certain persons with active military service of the United States and active duty reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such persons with active military service of the United States and active duty reservists to be his or her primary residence and such person with active military service and such active duty reservist must have retained his or her active duty status for at least 90 consecutive days to claim such tax exemption.
Ayes (59): Addabbo, Avella, Ball, Bonacic, Boyle, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Farley, Felder, Flanagan, Gallivan, Gianaris, Gipson, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Hoylman, Kennedy, Klein, Krueger, Lanza, Larkin, Latimer, LaValle, Libous, Little, Marcellino, Marchione, Martins, Maziarz, Montgomery, Nozzolio, O'Brien, O'Mara, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Sampson, Sanders, Savino, Serrano, Seward, Skelos, Squadron, Stavisky, Stewart-Cousins, Tkaczyk, Valesky, Young, Zeldin
Excused (2): Espaillat, Smith
TITLE OF BILL: An act to amend the real property tax law, in relation to tax exemptions for persons with active military service of the United States and eligible reservists
This legislation would allow the governing body of a city, village, town or county to adopt a local law that would exempt property owned by a person called to active duty, including reservists called to active duty, from real property taxes.
SUMMARY OF PROVISIONS:
The real property tax law is amended by adding a new section 458-c.
This legislation provides a benefit to those who are called to active duty by the President of the United States.
Military personnel who are serving our country are sacrificing so much in order to protect the citizens of the United States. This legislation would allow the communities in which they live to express their gratitude to the military personnel by providing an exemption from real property taxes for the time that they are called to active duty.
This exemption would ease the financial burden that personnel and their families often face when they are called upon to serve.
2011-12: A.8058 2009-10: A.4030 2007-08: A.7610
To be determined
This act shall take effect immediately, shall be deemed to have been in full force and effect on and after September 11, 2001 and shall apply to taxable status dates occurring on or after September 11, 2001.
STATE OF NEW YORK ________________________________________________________________________ 6429 IN SENATE January 23, 2014 ___________Introduced by Sen. GALLIVAN -- 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 tax exemptions for persons with active military service of the United States and eligible 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 CERTAIN PERSONS WITH ACTIVE MILITARY SERVICE OF THE UNITED STATES AND CERTAIN RESERVISTS. 1. FOR PURPOSES OF THIS SECTION, "ELIGIBLE RESERVIST" MEANS A MEMBER OF A RESERVE COMPONENT OF THE ARMED FORCES OF THE UNITED STATES ORDERED TO ACTIVE DUTY BY THE PRESIDENT OF THE UNITED STATES. 2. REAL PROPERTY OWNED BY AN ELIGIBLE PERSON WITH ACTIVE MILITARY SERVICE, SUCH PERSON'S SPOUSE, AN ELIGIBLE RESERVIST OR SUCH RESERVIST'S SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE, TOWN, PART TOWN, SPECIAL DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS, PROVIDED THAT THE GOVERNING BODY OF A CITY, VILLAGE, TOWN OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR. 3. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN ELIGIBLE PERSON WITH ACTIVE MILITARY SERVICE, SUCH PERSON'S SPOUSE, AN ELIGIBLE RESERVIST OR SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS: (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT; (B) THE PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES; PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT USED EXCLUSIVELY FOR THE APPLICANT'S RESIDENCE 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; AND (C) THE ELIGIBLE PERSON WITH ACTIVE MILITARY SERVICE OR THE ELIGIBLE RESERVIST RETAINED HIS OR HER ACTIVE DUTY STATUS FOR AT LEAST NINETYEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09264-02-3 S. 6429 2
CONSECUTIVE DAYS WITHIN THE IMMEDIATELY PRECEDING CALENDAR YEAR IN WHICH HE OR SHE IS REQUESTING THE EXEMPTION AS AUTHORIZED BY THIS SECTION. 4. ANY ELIGIBLE PERSON WITH ACTIVE MILITARY SERVICE OR ANY ELIGIBLE RESERVIST SHALL BE GRANTED THE EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE PERIOD OF HIS OR HER ACTIVE DUTY STATUS AS LONG AS HIS OR HER PRIMARY RESIDENCE IS LOCATED WITHIN A VILLAGE, TOWN OR COUNTY IN WHICH THE GOVERNING BODY OF SUCH VILLAGE, TOWN OR COUNTY, AFTER A PUBLIC HEAR- ING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING FOR SUCH EXEMPTION. 5. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR OR OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER- ING SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS PRESCRIBED BY THE COMMISSIONER. 6. NO APPLICANT WHO IS AN ELIGIBLE PERSON WITH ACTIVE MILITARY SERVICE OR AN ELIGIBLE RESERVIST WHO BY REASON OF SUCH STATUS IS RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF THIS ARTICLE ON THE EFFECTIVE DATE OF THIS SECTION SHALL SUFFER ANY DIMINUTION OF SUCH BENEFIT BECAUSE OF THE PROVISIONS OF THIS SECTION. S 2. This act shall take effect immediately, shall be deemed to have been in full force and effect on and after September 11, 2001 and shall apply to taxable status dates occurring on or after September 11, 2001.