This bill has been amended

Bill S6541-2013

Makes the primary residence of a permanently totally disabled veteran exempt from property taxes, when the property was given to the veteran by a charitable organization at no cost

Makes the primary residence of a permanently totally disabled veteran exempt from property taxes, when the property was given to the veteran by a charitable organization at no cost.

Details

Actions

  • May 28, 2014: 1ST REPORT CAL.1012
  • Feb 4, 2014: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Veterans, Homeland Security and Military Affairs - May 28, 2014
Ayes (12): Ball, Carlucci, Flanagan, Golden, Griffo, Grisanti, Larkin, Zeldin, Addabbo, Sanders, Tkaczyk, Latimer
Ayes W/R (1): Gipson

Memo

BILL NUMBER:S6541                REVISED 5/15/14

TITLE OF BILL: An act to amend the real property tax law, in relation to exempting certain residential real property owned by a totally disabled veteran from real property taxes

PURPOSE:S: This will make the primary residence of a permanently totally disabled veteran exempt from property taxes, when the property was given to the veteran by a charitable organization at no cost.

SUMMARY OF PROVISIONS:

Section One - amends section 458-c of the real property tax law by defining "veteran" as a person who served on active duty in the armed forces of the United States, and was discharged or released therefrom under honorable conditions. Defining "service connected" with respect to disability, that such disability was incurred or aggravated in the line of duty while on active duty in the armed forces of the United States. Defining "permanently totally disabled" means that the United States Department of Veteran Affairs or the branch of armed services from which a veteran was discharged or released has rated the veteran's service connected disability at one hundred percent or has the rated disability compensation payable to a veteran at one hundred percent by reason of being able to secure or follow a substantially gainful employment. The permanent loss or loss of use of both hands, of both feet, of one hand and one foot, of the sight of both eyes, or becoming permanently helpless or bedridden are considered permanent total disabilities. Being blind in both eyes means having a visual acuity of 5/200 or less, or concentric contraction of the visual field to five degrees or less. Losing the use of a hand or foot means that the hand or foot has been amputated or its use has been lost by reason of ankylosis, progressive muscular dystrophies or paralysis. Defining "qualified owner" means a veteran who is permanently totally disabled with a service connected disability, as certified by the government of the United States. "Qualified residential real property" means real property owned by a qualified owner, which is the primary residence of such owner and which was donated to the qualified owned by a charitable organization, at no cost. Each county, city, town, village and school district shall adopt a local law or resolution to provide that qualified residential real property owned by a qualified owner prior to his or her death, or owned by such qualified owner's dependent mother or father, dependent children under twenty-one years of age unremarried surviving spouses after the qualified owner's death, shall be exempt from taxation. Application for such exemption shall be made annually by the owner of the qualified residential real property on forms prescribed by the department and filed in the assessor's office on or before the appropriate taxable status date; provided that proof that a qualified owner is permanently totally disabled need to be submitted only in the year of the exemption is first sought.

Section Two - this act shall take effect on the first of January next succeeding the date on which it shall have become law; provided that,

effective immediately, any actions necessary to implement the provisions of this act on its effective date are authorized and directed to be completed on or before such date.

JUSTIFICATION: New York's service-connected totally disabled veterans have sacrificed more for our country than we can ever repay. They have served to protect our way of life and our freedom. This property tax break will be available to their families, will help them afford homes, and stay right here in New York. These men and women have served our state and nation valiantly and selflessly. We owe our freedom to these individuals and should provide the tax relief necessary for them to be successful homeowners. This will make the primary residence of a permanently totally disabled veteran exempt from property taxes, when the property was given to the veteran by a charitable organization at no cost.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect on the first of January next succeeding the date on which it shall have become law; provided that, effective immediately, any actions necessary to implement the provisions of this act on its effective date are authorized and directed to be completed on or before such date.


Text

STATE OF NEW YORK ________________________________________________________________________ 6541 IN SENATE February 4, 2014 ___________
Introduced by Sen. BALL -- 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 exempting certain residential real property owned by a totally disabled veteran from real property taxes 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 PERMANENTLY TOTALLY DISABLED VETERANS. 1. AS USED IN THIS SECTION: (A) "VETERAN" MEANS A PERSON WHO SERVED ON ACTIVE DUTY IN THE ARMED FORCES OF THE UNITED STATES, AND WAS DISCHARGED OR RELEASED THEREFROM UNDER HONORABLE CONDITIONS. (B) "SERVICE CONNECTED" MEANS, WITH RESPECT TO DISABILITY, THAT SUCH DISABILITY WAS INCURRED OR AGGRAVATED IN THE LINE OF DUTY WHILE ON ACTIVE DUTY IN THE ARMED FORCES OF THE UNITED STATES. (C) "PERMANENTLY TOTALLY DISABLED" MEANS THAT THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR THE BRANCH OF THE ARMED SERVICES FROM WHICH A VETERAN WAS DISCHARGED OR RELEASED HAS RATED THE VETERAN'S SERVICE CONNECTED DISABILITY AT ONE HUNDRED PERCENT OR HAS RATED THE DISABILITY COMPENSATION PAYABLE TO A VETERAN AT ONE HUNDRED PERCENT BY REASON OF BEING ABLE TO SECURE OR FOLLOW A SUBSTANTIALLY GAINFUL EMPLOY- MENT. THE PERMANENT LOSS OR LOSS OF USE OF BOTH HANDS, OF BOTH FEET, OF ONE HAND AND ONE FOOT, OF THE SIGHT OF BOTH EYES, OR BECOMING PERMANENT- LY HELPLESS OR BEDRIDDEN ARE CONSIDERED PERMANENT TOTAL DISABILITIES. BEING BLIND IN BOTH EYES MEANS HAVING A VISUAL ACUITY OF 5/200 OR LESS, OR CONCENTRIC CONTRACTION OF THE VISUAL FIELD TO FIVE DEGREES OR LESS. LOSING THE USE OF A HAND OR FOOT MEANS THAT THE HAND OR FOOT HAS BEEN AMPUTATED OR ITS USE HAS BEEN LOST BY REASON OF ANKYLOSIS, PROGRESSIVE MUSCULAR DYSTROPHIES OR PARALYSIS.
(D) "QUALIFIED OWNER" MEANS A VETERAN WHO IS PERMANENTLY TOTALLY DISA- BLED WITH A SERVICE CONNECTED DISABILITY, AS CERTIFIED BY THE GOVERNMENT OF THE UNITED STATES. (E) "QUALIFIED RESIDENTIAL REAL PROPERTY" MEANS REAL PROPERTY OWNED BY A QUALIFIED OWNER, WHICH IS THE PRIMARY RESIDENCE OF SUCH OWNER AND WHICH WAS DONATED TO THE QUALIFIED OWNER BY A CHARITABLE ORGANIZATION, AT NO COST. 2. EACH COUNTY, CITY, TOWN, VILLAGE AND SCHOOL DISTRICT SHALL ADOPT A LOCAL LAW OR RESOLUTION TO PROVIDE THAT QUALIFIED RESIDENTIAL REAL PROP- ERTY OWNED BY A QUALIFIED OWNER PRIOR TO HIS OR HER DEATH, OR OWNED BY SUCH QUALIFIED OWNER'S DEPENDENT MOTHER OR FATHER, DEPENDENT CHILDREN UNDER TWENTY-ONE YEARS OF AGE OR UNREMARRIED SURVIVING SPOUSE AFTER THE QUALIFIED OWNER'S DEATH, SHALL BE EXEMPT FROM TAXATION. 3. APPLICATION FOR SUCH EXEMPTION SHALL BE MADE ANNUALLY BY THE OWNER OF THE QUALIFIED RESIDENTIAL REAL PROPERTY ON FORMS PRESCRIBED BY THE DEPARTMENT AND FILED IN THE ASSESSOR'S OFFICE ON OR BEFORE THE APPROPRI- ATE TAXABLE STATUS DATE; PROVIDED THAT PROOF THAT A QUALIFIED OWNER IS PERMANENTLY TOTALLY DISABLED NEED BE SUBMITTED ONLY IN THE YEAR THE EXEMPTION IS FIRST SOUGHT. S 2. This act shall take effect on the first of January next succeed- ing the date on which it shall have become a law; provided that, effec- tive immediately, any actions necessary to implement the provisions of this act on its effective date are authorized and directed to be completed on or before such date.

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