STATE OF NEW YORK
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3865
2017-2018 Regular Sessions
IN ASSEMBLY
January 30, 2017
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Introduced by M. of A. ORTIZ -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to providing a
real property tax exemption to members of the United States coast
guard auxiliary
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new
2 section 451 to read as follows:
3 § 451. United States coast guard auxiliary. 1. Real property owned by
4 an enrolled member of the United States coast guard auxiliary or such
5 enrolled member and spouse, shall be exempt from taxation to the extent
6 of five percent of the assessed value of such property for city,
7 village, town, part town, special district or county purposes, exclusive
8 of special assessments, provided that the governing body of a city,
9 village, town or county, after a public hearing, adopts a local law,
10 ordinance or resolution providing therefor.
11 2. Such exemption shall not be granted to an enrolled member of the
12 United States coast guard auxiliary unless:
13 (a) the property is the primary residence of the applicant;
14 (b) the property is used exclusively for residential purposes;
15 provided however, that in the event any portion of such property is not
16 used exclusively for the applicant's residence but is used for other
17 purposes, such portion shall be subject to taxation and the remaining
18 portion only shall be entitled to the exemption provided by this
19 section; and
20 (c) the applicant has been certified by the United States coast guard
21 auxiliary as an enrolled member for at least five years. It shall be the
22 duty and responsibility of the municipality which adopts a local law,
23 ordinance or resolution pursuant to this section to determine the proce-
24 dure for certification.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08368-01-7
A. 3865 2
1 3. Any enrolled member of the United States coast guard auxiliary who
2 accrues more than twenty years of active service and is so certified by
3 the United States coast guard auxiliary, shall be granted the five
4 percent exemption as authorized by this section for the remainder of his
5 or her life as long as his or her primary residence is located within
6 such county provided that the governing body of a city, village, town or
7 county, after a public hearing, adopts a local law, ordinance or resol-
8 ution providing therefor.
9 4. Application for such exemption shall be filed with the assessor or
10 other agency, department or office designated by the municipality offer-
11 ing such exemption on or before the taxable status date on a form as
12 prescribed by the state board.
13 § 2. This act shall take effect on the one hundred eightieth day after
14 it shall have become a law.
