Bill S7556-2013

Grants a full real property tax exemption for the primary residence of a seriously disabled member of the armed forces of the United States

Grants a full real property tax exemption for the primary residence of a seriously disabled member of the armed forces of the United States.

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  • May 15, 2014: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

Memo

BILL NUMBER:S7556

TITLE OF BILL: An act to amend the real property tax law, in relation to granting a real property tax exemption to disabled members of the armed forces of the United States

PURPOSE: To grant disabled members of the armed forces of the United States, who are eligible to receive pecuniary assistance received from the United States government that is applicable toward the acquisition or modification of a suitable housing unit with special fixtures or moveable facilities made necessary by the nature of the armed forces member's disability, a full real property tax exemption for their primary residence.

SUMMARY OF PROVISIONS:

Section 1: amends subdivision 3 of section 458 to add member of the armed forces of the United States as defined in section thirteen-a of the general construction law.

Section 2: effective date.

EXISTING LAW: The property tax exemption provided under current law only applies to seriously disabled veterans and not seriously disabled members of the armed forces still in service.

JUSTIFICATION: New York has a full property tax exemption that is intended to benefit members of our armed forces who served our country and as a result are seriously disabled. In 2006, this exemption was extended for veterans who were eligible for pecuniary assistance from the federal government, regardless of whether or not they used the pecuniary assistance available to them. This legislation merely extends this property tax benefit to current members of the armed forces who while seriously disabled remain in active service.

LEGISLATIVE HISTORY: New Bill.

FISCAL IMPLICATIONS: None to state.

EFFECTIVE DATE: Immediate.


Text

STATE OF NEW YORK ________________________________________________________________________ 7556 IN SENATE May 15, 2014 ___________
Introduced by Sen. LARKIN -- 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 granting a real property tax exemption to disabled members of the armed forces of the United States THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 3 of section 458 of the real property tax law, as amended by chapter 46 of the laws of 2006, is amended to read as follows: 3. In addition to any exemption from taxation on real property which may be allowed to veterans pursuant to the provisions of subdivisions one and two of this section, the primary residence of any seriously disabled veteran OR MEMBER OF THE ARMED FORCES OF THE UNITED STATES, AS DEFINED IN SECTION THIRTEEN-A OF THE GENERAL CONSTRUCTION LAW who is eligible for pecuniary assistance from the United States government, or who has received pecuniary assistance from the United States government and has applied such assistance toward the acquisition or modification of a suitable housing unit with special fixtures or movable facilities made necessary by the nature of the veteran's OR ARMED FORCES MEMBER'S disability, and the necessary land therefor, shall be fully exempt from taxation and special district charges and assessments and special ad valorem levies. The same exemption shall also be allowed on such a hous- ing unit owned by the unremarried surviving spouse of such veteran, or by such veteran OR ARMED FORCES MEMBER and spouse while occupying such premises as a residence. The unremarried surviving spouse of such veter- an may transfer the exemption to any new housing unit to be used as his or her primary residence. If an exemption has already been granted pursuant to the provisions of subdivisions one and two of this section, application for a further exemption as herein provided may be made and action taken thereon in the same manner as set forth in subdivision one of this section. S 2. This act shall take effect immediately.

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