•  Summary 
  •  
  •  Actions 
  •  
  •  Committee Votes 
  •  
  •  Floor Votes 
  •  
  •  Memo 
  •  
  •  Text 
  •  
  •  LFIN 
  •  
  •  Chamber Video/Transcript 

A01928 Summary:

BILL NOA01928
 
SAME ASNo Same As
 
SPONSORLentol
 
COSPNSR
 
MLTSPNSR
 
Amd §606, Tax L; amd §§844, 467-a & 1801, rpld §§458 & 458-a, RPT L; amd §51, Gen Muni L; rpld §§11-245.45, 11-245.5, 11-245.6 & 11-245.7, NYC Ad Cd
 
Replaces current system which grants veterans real property tax exemptions funded by local governments with a system funded by the state; provides that honorably discharged veterans of certain wars shall receive an additional personal income tax credit varying in amount based on factors like extent of disability for qualifying real property taxes; provides same to unremarried surviving spouse; includes multi-unit real property at least one unit of which is veteran's primary residence; repeals provisions relating to current system of veterans' real property tax exemptions.
Go to top    

A01928 Actions:

BILL NOA01928
 
01/18/2019referred to ways and means
01/08/2020referred to ways and means
Go to top

A01928 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          1928
 
                               2019-2020 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 18, 2019
                                       ___________
 
        Introduced by M. of A. LENTOL -- read once and referred to the Committee
          on Ways and Means
 
        AN  ACT  to amend the tax law, the real property tax law and the general
          municipal law, in relation to providing personal income tax credit for
          real property taxes paid by honorably discharged veterans or the unre-
          married surviving spouses of such veterans; and to repeal sections 458
          and 458-a of  the  real  property  tax  law  and  sections  11-245.45,
          11-245.5, 11-245.6 and 11-245.7 of the administrative code of the city
          of New York relating thereto
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
     2  subsection (jjj) to read as follows:
     3    (jjj)  Real property tax credit for veterans. (1) A taxpayer who is an
     4  honorably discharged veteran of the Spanish-American  war,  the  Mexican
     5  Border  period,  World  War  I,  World  War  II,  the  hostilities which
     6  commenced June twenty-seventh, nineteen hundred  fifty  to  the  thirty-
     7  first  of  January,  nineteen  hundred  fifty-five,  or  the hostilities
     8  participated in by the military forces of the United  States,  from  the
     9  first  day  of  January, nineteen hundred sixty-three, to the seventh of
    10  May, nineteen hundred seventy-five; or the unremarried surviving  spouse
    11  of  such  veteran  shall  be allowed a credit of fifteen percent of real
    12  property taxes paid during the taxable year to  a  municipality  not  to
    13  exceed  two  hundred fifty dollars against the tax imposed by this arti-
    14  cle.
    15    (2) Any such taxpayer who served in a combat theatre or combat zone of
    16  operations, as documented by the  award  of  a  United  States  campaign
    17  ribbon  or  service  medal,  or the unremarried surviving spouse of such
    18  veteran, shall be allowed an additional credit of ten  percent  of  real
    19  property  taxes  paid  during the taxable year to a municipality, not to
    20  exceed two hundred dollars, against the tax imposed by this article.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02608-02-9

        A. 1928                             2
 
     1    (3) Any such taxpayer who sustained  a  one  hundred  percent  service
     2  connected  disability,  or  the  unremarried  surviving  spouse  of such
     3  taxpayer, shall be allowed a credit of sixty percent  of  real  property
     4  taxes  paid during the taxable year to a municipality, not to exceed one
     5  thousand dollars, against the tax imposed by this article.
     6    (4)  Any such taxpayer who sustained a service connected disability in
     7  excess of fifty percent but less than one hundred percent, or the  unre-
     8  married  surviving spouse of such taxpayer, shall be allowed a credit of
     9  forty-five percent of real property taxes paid during the  taxable  year
    10  to  a  municipality,  not to exceed seven hundred fifty dollars, against
    11  the tax imposed by this article.
    12    (5) Any such taxpayer who sustained a service connected disability  of
    13  less  than  fifty  percent,  or the unremarried surviving spouse of such
    14  taxpayer, shall be allowed a credit of thirty percent of  real  property
    15  taxes paid during the taxable year to a municipality, not to exceed five
    16  hundred dollars, against the tax imposed by this article.
    17    (6)  A taxpayer, or the unremarried surviving spouse of such taxpayer,
    18  described  in  paragraphs  one  through  five,  respectively,  of   this
    19  subsection  who  rented  real property for personal residential purposes
    20  shall determine the percentage of total rental payments attributable  to
    21  payment  of  real  property taxes imposed upon the lessor and treat such
    22  percentage of payments,  for  purposes  of  credits  permitted  by  this
    23  subsection, as if such taxpayer had paid real property taxes directly to
    24  the taxing municipality.
    25    (7)  A taxpayer, or the unremarried surviving spouse of such taxpayer,
    26  described  in  paragraphs  one  through  five,  respectively,  of   this
    27  subsection  who owns shares of a residential cooperative corporation and
    28  occupies an apartment as his or  her  principal  residence  pursuant  to
    29  proprietary  lease  for said apartment, shall compute his or her propor-
    30  tionate share of the real property taxes paid by the cooperative  corpo-
    31  ration  for  purposes of credits permitted by this subsection as if such
    32  taxpayer had paid real property taxes directly  to  the  taxing  munici-
    33  pality.
    34    (8)  Such  tax  credits will be granted on "qualifying real property".
    35  "Qualifying real property" means property containing three or less resi-
    36  dential or commercial units (but not less  than  one  residential  unit)
    37  owned  or,  in  the case of an apartment or other such unit, rented by a
    38  taxpayer described in this subsection or in the case  of  a  cooperative
    39  apartment, occupied by a tenant-shareholder of a cooperative corporation
    40  who  is a taxpayer described in this subsection, which is used wholly or
    41  partially for residential purposes.  Such property, or a  unit  thereof,
    42  must  be  the  primary residence of the veteran or unremarried surviving
    43  spouse of the veteran,  unless  the  veteran  or  unremarried  surviving
    44  spouse  is  absent  from the property due to medical reasons or institu-
    45  tionalization. In the event the veteran dies and there is no unremarried
    46  surviving  spouse,  "qualifying  real  property"  shall  mean   property
    47  containing  the  primary  residence  owned by a qualified owner prior to
    48  death, provided that the title to the property  becomes  vested  in  the
    49  dependent  father or mother or dependent child or children under twenty-
    50  one years of age of a veteran by virtue of devise by or descent from the
    51  deceased qualified owner, provided that the property or a  unit  thereof
    52  is the primary residence of one or all of the devisees.
    53    (9)  Such  veterans who received real property tax exemptions pursuant
    54  to the provisions of former section four hundred fifty-eight of the real
    55  property tax law, for any real property taxable  year  between  nineteen
    56  hundred  eighty-one and nineteen hundred ninety shall receive either the

        A. 1928                             3

     1  credits provided for in this subsection or a credit  in  the  amount  of
     2  real  property  tax  savings  in  this  subsection,  resulting from such
     3  exemptions for any one of such real property taxable years, whichever is
     4  greater.
     5    (10) Notwithstanding the foregoing provisions of this subsection, such
     6  veterans  who  have  received  assistance  from  the  federal government
     7  towards the acquisition of a suitable housing unit with special fixtures
     8  or movable facilities made necessary by  the  nature  of  the  veteran's
     9  disability shall be entitled to a credit equal to one hundred percent of
    10  the  real  property  taxes  paid  on the veteran's residence or the rent
    11  attributable to real property taxes, including school taxes and  special
    12  assessments, during the calendar year.
    13    (11)  Credits  which exceed the amount of tax due shall be refunded to
    14  the taxpayer. The commissioner shall prepare forms to be used  for  such
    15  refunds by taxpayers not required to file returns pursuant to this arti-
    16  cle.
    17    (12) The commissioner shall promulgate rules and regulations to imple-
    18  ment the provisions of this subsection.
    19    §  2.  Subdivision  1  of section 844 of the real property tax law, as
    20  amended by chapter 654 of the laws of 2004 and  as  further  amended  by
    21  subdivision  (b)  of  section  1  of part W of chapter 56 of the laws of
    22  2010, is amended to read as follows:
    23    1. In any county to which this title is applicable, county taxes shall
    24  be apportioned among the cities and towns within the county on the basis
    25  of the proportion of the total full valuation of taxable  real  property
    26  within the county which is located within each city and town. This total
    27  valuation  shall be determined by dividing the taxable assessed value of
    28  taxable real property by the appropriate city or town equalization  rate
    29  as certified by the commissioner pursuant to this title. For purposes of
    30  this section:  (a) "taxable real property" excludes real property which,
    31  by statute, is wholly exempt from county taxation, (b) "taxable assessed
    32  value" is limited to the assessed value actually subject to county taxa-
    33  tion except that it also includes the amount of assessed value partially
    34  exempt  from  county  taxation  pursuant  to  (i) sections [four hundred
    35  fifty-eight,] four hundred sixty and four  hundred  sixty-four  of  this
    36  chapter,  and  (ii) such other sections of law as the county legislature
    37  designates by resolution to be included in the  total  valuation.  Where
    38  the commissioner furnishes the same state equalization or special equal-
    39  ization  rate  for two or more of the cities and towns in the county for
    40  use by that county in the apportionment of taxes, the commissioner shall
    41  concurrently therewith notify the county that county taxes may be appor-
    42  tioned in the manner provided by subdivision two of this section.
    43    § 3. Section 51 of the general municipal law, as  amended  by  chapter
    44  614 of the laws of 1981, is amended to read as follows:
    45    § 51. Prosecution of officers for illegal acts.  All officers, agents,
    46  commissioners  and  other  persons acting, or who have acted, for and on
    47  behalf of any county, town, village or  municipal  corporation  in  this
    48  state,  and each and every one of them, may be prosecuted, and an action
    49  may be maintained against them to prevent any illegal  official  act  on
    50  the  part  of any such officers, agents, commissioners or other persons,
    51  or to prevent waste or injury to, or to restore and make good, any prop-
    52  erty, funds or estate of such county, town, village or municipal  corpo-
    53  ration  by  any person or corporation whose assessment, or by any number
    54  of persons or corporations, jointly, the sum of whose assessments  shall
    55  amount  to one thousand dollars, and who shall be liable to pay taxes on
    56  such assessment in the county, town, village or municipal corporation or

        A. 1928                             4
 
     1  by any person who owns shares in a cooperative housing corporation where
     2  the pro rata share of the assessment attributable to such  shares  shall
     3  amount to one thousand dollars (or by any number of such persons, joint-
     4  ly,  the  sum  of  whose  pro  rata  shares shall amount to one thousand
     5  dollars) and where the cooperative housing corporation shall  be  liable
     6  to  pay taxes on such assessment in the county, town, village or munici-
     7  pal corporation to prevent the waste or injury  of  whose  property  the
     8  action  is brought, or who have been assessed or paid taxes therein upon
     9  any assessment of the above-named amount within one year previous to the
    10  commencement of any such action, or who has been so assessed but has not
    11  paid nor shall be liable to pay any or the full amount of taxes on  such
    12  assessment  because  of a veteran's [exemption therefrom] credit thereto
    13  pursuant to subsection (jjj) of section [four] six hundred [fifty-eight]
    14  six of the [real property] tax law, or who has been so assessed but  has
    15  not  paid  nor shall be liable to pay any or the full amount of taxes on
    16  such assessment because of an exemption  therefrom  granted  to  persons
    17  sixty-five  years  of  age or over or their spouses pursuant to the real
    18  property tax law. Such person or corporation upon  the  commencement  of
    19  such  action,  shall  furnish  a  bond  to  the defendant therein, to be
    20  approved by a justice of the supreme court or the county  judge  of  the
    21  county in which the action is brought, in such penalty as the justice or
    22  judge approving the same shall direct, but not less than two hundred and
    23  fifty dollars, and to be executed by any two of the plaintiffs, if there
    24  be  more  than one party plaintiff, providing said two parties plaintiff
    25  shall severally justify in the sum of five thousand dollars.  Said  bond
    26  shall be approved by said justice or judge and be conditioned to pay all
    27  costs  that  may  be  awarded  the defendant in such action if the court
    28  shall finally determine the same in favor of the  defendant.  The  court
    29  shall require, when the plaintiffs shall not justify as above mentioned,
    30  and  in any case may require two more sufficient sureties to execute the
    31  bond above provided for. Such bond shall be filed in the office  of  the
    32  county  clerk  of  the county in which the action is brought, and a copy
    33  shall be served with the summons in such action.  If  an  injunction  is
    34  obtained  as herein provided for, the same bond may also provide for the
    35  payment of the damages arising therefrom to the party  entitled  to  the
    36  money,  the  auditing,  allowing or paying of which was enjoined, if the
    37  court shall finally determine that the plaintiff is not entitled to such
    38  injunction. In case the waste or injury complained of  consists  in  any
    39  board, officer or agent in any county, town, village or municipal corpo-
    40  ration,  by  collusion  or otherwise, contracting, auditing, allowing or
    41  paying, or conniving at the contracting, audit, allowance or payment  of
    42  any  fraudulent,  illegal,  unjust  or  inequitable  claims,  demands or
    43  expenses, or any item or part thereof against or by such  county,  town,
    44  village  or  municipal  corporation,  or  by permitting a judgment to be
    45  recovered against such county, town, village or  municipal  corporation,
    46  or  against himself in his official capacity, either by default or with-
    47  out the interposition and proper presentation of any existing  legal  or
    48  equitable  defenses, or by any such officer or agent, retaining or fail-
    49  ing to pay over to the proper authorities any funds or property  of  any
    50  county,  town,  village  or  municipal  corporation, after he shall have
    51  ceased to be such officer or agent, the court may,  in  its  discretion,
    52  prohibit the payment or collection of any such claims, demands, expenses
    53  or judgments, in whole or in part, and shall enforce the restitution and
    54  recovery thereof, if heretofore or hereafter paid, collected or retained
    55  by  the  person  or party heretofore or hereafter receiving or retaining
    56  the same, and also may, in  its  discretion,  adjudge  and  declare  the

        A. 1928                             5
 
     1  colluding  or  defaulting  official personally responsible therefor, and
     2  out of his property, and that of his bondsmen, if any, provide  for  the
     3  collection  or  repayment  thereof, so as to indemnify and save harmless
     4  the  said  county, town, village or municipal corporation from a part or
     5  the whole thereof; and in case of  a  judgment  the  court  may  in  its
     6  discretion,  vacate,  set  aside  and open said judgment, with leave and
     7  direction for the defendant therein to interpose and enforce any  exist-
     8  ing  legal  or  equitable  defense  therein, under the direction of such
     9  person as the court  may,  in  its  judgment  or  order,  designate  and
    10  appoint.  All  books of minutes, entry or account, and the books, bills,
    11  vouchers, checks, contracts or other papers connected with  or  used  or
    12  filed  in the office of, or with any officer, board or commission acting
    13  for or on behalf of any county, town, village or  municipal  corporation
    14  in this state or any body corporate or other unit of local government in
    15  this  state  which  possesses the power to levy taxes or benefit assess-
    16  ments upon real estate or to require the levy of such taxes  or  assess-
    17  ments  or for which taxes or benefit assessments upon real estate may be
    18  required pursuant to  law  to  be  levied,  including  the  Albany  port
    19  district commission, are hereby declared to be public records, and shall
    20  be  open  during all regular business hours, subject to reasonable regu-
    21  lations to be adopted by the applicable local legislative body,  to  the
    22  inspection of any taxpayer or registered voter, who may copy, photograph
    23  or make photocopies thereof on the premises where such records are regu-
    24  larly  kept.  This section shall not be so construed as to take away any
    25  right of action from any county, town, village or municipal corporation,
    26  or from any public officer, but any right of  action  now  existing,  or
    27  which  may  hereafter  exist  in  favor  of any county, town, village or
    28  municipal corporation, or in  favor  of  any  officer  thereof,  may  be
    29  enforced  by  action or otherwise by the persons hereinbefore authorized
    30  to prosecute and maintain actions; and whenever  by  the  provisions  of
    31  this section an action may be prosecuted or maintained against any offi-
    32  cer  or other person, his bondsmen, if any, may be joined in such action
    33  or proceeding and their liabilities as such enforced by the proper judg-
    34  ment or direction of the court; but any recovery under the provisions of
    35  this article shall be for the benefit of and shall be paid to the  offi-
    36  cer entitled by law to hold and disburse the public moneys of such coun-
    37  ty,  town,  village  or  municipal corporation, and shall, to the amount
    38  thereof, be credited the defendant in determining his liability  in  the
    39  action  by  the county, town, village or municipal corporation or public
    40  officer.  The provisions of this article shall apply as  well  to  those
    41  cases  in  which  the body, board, officer, agent, commissioner or other
    42  person above named has not, as to those in which it or he has  jurisdic-
    43  tion over the subject-matter of its action.
    44    §  4.  Section 11-245.45 of the administrative code of the city of New
    45  York is REPEALED.
    46    § 5. Sections 11-245.5, 11-245.6 and 11-245.7  of  the  administrative
    47  code of the city of New York are REPEALED.
    48    § 6. Paragraph (f) of subdivision 2 of section 467-a of the real prop-
    49  erty  tax  law, as amended by chapter 97 of the laws of 2013, is amended
    50  to read as follows:
    51    (f) For purposes of this subdivision, a property shall be  deemed  not
    52  to  be  receiving complete or partial real property tax exemption or tax
    53  abatement if the property is, or certain  dwelling  units  therein  are,
    54  receiving  benefits  pursuant to section four hundred, four hundred two,
    55  four hundred four, four hundred six, four hundred  eight,  four  hundred
    56  ten,  four  hundred  ten-a,  four hundred twelve, four hundred twelve-a,

        A. 1928                             6
 
     1  four hundred sixteen, four hundred eighteen, four hundred twenty-a, four
     2  hundred twenty-b, four hundred  twenty-five,  four  hundred  thirty-six,
     3  [four  hundred  fifty-eight,  four  hundred fifty-eight-a,] four hundred
     4  fifty-nine-c,  four  hundred  sixty-two,  four hundred sixty-seven, four
     5  hundred sixty-seven-b, four hundred  ninety-nine-bbb,  or  four  hundred
     6  ninety-nine-bbbb  of this article, or if the property is receiving a tax
     7  abatement but not a tax  exemption  pursuant  to  section  four  hundred
     8  eighty-nine of this article.
     9    §  7. Subdivision (f) of section 1801 of the real property tax law, as
    10  amended by chapter 191 of the laws  of  2001,  is  amended  to  read  as
    11  follows:
    12    (f)  "Base  proportion" means either: (1) for a special assessing unit
    13  which is not a city, the proportion of the  taxable  assessed  value  of
    14  real property which each class constituted of the total taxable assessed
    15  value  of  all  real  property  as  entered on the final assessment roll
    16  completed and filed in calendar year nineteen hundred eighty-one of such
    17  special assessing unit or on the part of that assessment roll applicable
    18  to a portion of the special assessing unit, except  that  for  town  and
    19  county  special districts not included within the definition of portion,
    20  the applicable roll shall be that  which  was  completed  and  filed  in
    21  calendar  year  two  thousand  one,  or (2) for a special assessing unit
    22  which is a city, the proportion of the taxable assessed  value  of  real
    23  property  which  each  class  constituted  of the total taxable assessed
    24  value of all real property as  entered  on  the  final  assessment  roll
    25  completed  and filed in calendar year nineteen hundred eighty-four, [and
    26  as adjusted to  account  for  properties  exempted  under  section  four
    27  hundred  fifty-eight  of  this chapter to the extent such properties are
    28  taxable for education purposes,] provided,  however,  that  the  taxable
    29  assessed  value  of  real  property  subject  to a transition assessment
    30  pursuant to subdivision three of section eighteen hundred five  of  this
    31  article shall be determined from the lesser of the transition assessment
    32  or actual assessment.
    33    § 8. Sections 458 and 458-a of the real property tax law are REPEALED.
    34    §  9.  This  act  shall  take  effect  immediately  and shall apply to
    35  personal income taxable years beginning on and after  January  1,  2021,
    36  provided, however, that section four of this act shall take effect Janu-
    37  ary 1, 2021.
Go to top