Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes if veteran has sold a property that was exempt, the application is made prior to first day of new tax year and the property subject to taxation is a qualifying residential real property.
STATE OF NEW YORK
________________________________________________________________________
4908--B
2015-2016 Regular Sessions
IN ASSEMBLY
February 9, 2015
___________
Introduced by M. of A. WALTER, FINCH, RAIA, GRAF, MONTESANO, BRONSON,
STEC, CORWIN, STECK, HAWLEY, CURRAN, CROUCH, LAWRENCE -- Multi-Spon-
sored by -- M. of A. CERETTO, TENNEY -- read once and referred to the
Committee on Veterans' Affairs -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee --
recommitted to the Committee on Veterans' Affairs in accordance with
Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the real property tax law, in relation to application
for certain veterans exemptions from real property taxes
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 458-c to read as follows:
3 § 458-c. Application for certain veterans exemptions. 1. Notwith-
4 standing any other provisions of law to the contrary, if the governing
5 body of a county, city, town or village adopts a resolution therefor,
6 the assessor of any taxing municipality may accept an application for a
7 veterans exemption pursuant to section four hundred fifty-eight or four
8 hundred fifty-eight-a of this title after the last date for filing such
9 exemption for the following tax year whenever the facts set forth below
10 can be shown:
11 (a) The veteran has sold his or her residence within the current tax
12 year and had been granted an exemption for that residence;
13 (b) The veteran makes application for the new exemption prior to the
14 first day of the following tax year; and
15 (c) The property subject to taxation is a "qualifying residential real
16 property" as defined in paragraph (d) of subdivision one of section four
17 hundred fifty-eight-a of this title.
18 2. If the municipal collecting officer is notified of the new
19 exemption prior to payment of the taxes, he shall adjust the tax liabil-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01748-05-6
A. 4908--B 2
1 ity of the parcel accordingly. If the collecting officer receives such
2 notification after taxes have been paid, the collecting officer shall
3 refund the appropriate amount.
4 § 2. This act shall take effect immediately.
