S936-2013 Actions

• Jan 9, 2013: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

S936-2013 Memo

BILL NUMBER:S936

TITLE OF BILL:
An act
to amend the real property tax law, in relation to the real property
exemption for certain portions of property owned by veterans'
organizations

PURPOSE:
Property owned by veteran organizations such as veteran post
buildings are exempt from property taxes. Many of these veteran
organizations rent space in their buildings to community, charitable,
educational, and other organizations. However, sometimes the renting
organization is not a tax exempt entity. Therefore the rental portion
is subject to local property taxes. This legislation will permit
municipalities to exempt veteran organizations from local property
taxes including the rental portion.

SUMMARY OF PROVISIONS:

Section 1: Amends 452(2) of the Real Property Tax Law to allow
governing bodies of municipalities to grant tax exemptions to
entities who rent or use buildings owned by property tax exempt
veteran groups.

Section 2: Effective date.

JUSTIFICATION:
Veteran posts are integral to our communities. Many
community, charitable, educational, and other organizations, use
these posts for important functions which benefit the community as a
whole. Furthermore, increasing property taxes are threatening the
financial viability of many of our veteran, organizations that open
their buildings up to the communities.

This legislation allows local governments to retain the necessary
authority by giving them the option to exempt these veteran
organizations from property taxes occasioned by renting their
facilities.

PRIOR LEGISLATIVE HISTORY:
2012: S.7675

FISCAL IMPLICATIONS:
None to the state.

EFFECTIVE DATE:
This act shall take effect on the second day of
January next succeeding the date on which it shall have become a law
and shall apply to assessment rolls prepared on the basis of taxable
status dates occurring on or after such date.

S936-2013 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                          936
 2013-2014 Regular Sessions
 I N  SENATE
 (PREFILED)
 January 9, 2013
 
 Introduced  by Sens. MARTINS, MAZIARZ -- read twice and ordered printed,
 and when printed to be committed to the Committee on  Veterans,  Home
 land Security and Military Affairs
 

AN ACT to amend the real property tax law, in relation to the real prop
 erty  exemption  for  certain  portions of property owned by veterans'
 organizations
 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section  1.  Subdivision 2 of section 452 of the real property tax law
 is amended to read as follows:

 2. (A) Such real property shall be so exempt although it or a  portion
 thereof is used by another corporation or association whose real proper
 ty  would  be entitled to an exemption pursuant to any section in titles
 one or two of this article except  sections  four  hundred  eight,  four
 hundred  forty, four hundred sixty-six or four hundred seventy-eight, if
 such corporation or association itself owned such real property, as long
 as any moneys paid to the owning corporation, association or post by the
 using corporation or association do not exceed the amount  of  carrying,
 maintenance and depreciation charges of the property or portion thereof,
 as the case may be.
 (B)  If  a  portion  of such real property is actually and exclusively
 used by any person whose real property would not be so  entitled  to  an
 exemption, such portion shall be subject to taxation, special ad valorem
 levies  and  special assessments and the remaining portion only shall be
 exempt as provided herein SUBJECT TO THE PROVISIONS OF PARAGRAPH (C)  OF
 THIS SUBDIVISION.
 (C)  THE  PORTION OF REAL PROPERTY WHICH WOULD OTHERWISE BE SUBJECT TO
 TAXATION, SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS UNDER  PARA
 GRAPH  (B) OF THIS SUBDIVISION SHALL BE EXEMPT THEREFROM FOR PURPOSES OF
 ANY MUNICIPAL CORPORATION IN WHICH SUCH PROPERTY IS LOCATED ONLY IF  THE
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04511-01-3
 
       S. 936                              2
 GOVERNING  BODY  OF  SUCH MUNICIPAL CORPORATION, AFTER A PUBLIC HEARING,
 ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION SO PROVIDING.
 

S  2.  This  act  shall  take  effect  on  the second of January, next
 succeeding the date on which it shall have become a law and shall  apply
 to assessment rolls prepared on the basis of taxable status dates occur
 ring on and after such date.

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