Authorizes certain exemptions for school district real property taxes for veterans.
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 authorizing certain exemptions for school district real property taxes for veterans
To make clear that a school district that has passed a resolution granting the alternative veterans real property tax exemption to eligible veterans may repeal such resolution.
SUMMARY OF PROVISIONS:
Section 1. Amends subparagraph (i) of paragraph d of subdivision 2 of section 458-a of the real property tax law to reference the new paragraph added by section 2 of this bill.
Section 2. Adds a new paragraph (b) to subdivision 4 of section 458-a of the real property tax law to provide that a school district that has adopted a resolution granting the alternative veterans real property tax exemption to eligible veterans who reside within such school district may repeal such resolution no later than ninety days before the taxable status date next occurring on or after December 31, 2013.
Chapter 518 of the Laws of 2013 permitted school districts, after a public hearing, to pass a resolution granting the alternative veterans real property tax exemption to eligible veterans. Since that time, there have been concerns raised about whether or not a school district may later repeal such resolution. This legislation would make clear that a school district may repeal a resolution they previously adopted granting such exemption.
This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 6781 IN SENATE March 10, 2014 ___________Introduced by Sen. CARLUCCI -- 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 authorizing certain exemptions for school district real property taxes for veter- ans THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subparagraph (i) of paragraph d of subdivision 2 of section 458-a of the real property tax law, as amended by chapter 518 of the laws of 2013, is amended to read as follows: (i) The exemption from taxation provided by this subdivision shall be applicable to county, city, town, village and school district taxation if the governing body of the school district in which the property is located, after public hearings, adopts a resolution providing such exemption, the procedure for such hearing and resolution shall be conducted separately from the procedure for any hearing and local law or resolution conducted pursuant to subparagraph (ii) of this paragraph, PARAGRAPH (B) OF subdivision four, paragraph (d) of subdivision six and paragraph (b) of subdivision seven of this section. S 2. Subdivision 4 of section 458-a of the real property tax law is amended by adding a new paragraph (b) to read as follows: (B) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, NO LATER THAN NINETY DAYS BEFORE THE TAXABLE STATUS DATE NEXT OCCURRING ON OR AFTER THE THIRTY-FIRST DAY OF DECEMBER, TWO THOUSAND THIRTEEN, THE GOVERNING BODY OF A SCHOOL DISTRICT MAY REPEAL A RESOLUTION ADOPTED PURSUANT TO SUBPARAGRAPH (I) OF PARAGRAPH (D) OF SUBDIVISION TWO OF THIS SECTION PROVIDING THE EXEMPTION FROM TAXATION PURSUANT TO THIS SECTION FOR THE PURPOSES OF TAXES LEVIED BY SUCH SCHOOL DISTRICT. NOTHING CONTAINED IN THIS PARAGRAPH SHALL BE CONSTRUED TO PRECLUDE THE GOVERNING BODY OF A SCHOOL DISTRICT FROM SUBSEQUENTLY ADOPTING A RESOLUTION GRANT- ING SUCH EXEMPTION PURSUANT TO THIS SECTION. S 3. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14261-01-4