Authorizes municipalities to offer a real property tax exemption for property owned by certain persons performing active duty in a combat zone in an amount equal to ten percent of the assessed value of the real property.
STATE OF NEW YORK
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6520
2015-2016 Regular Sessions
IN ASSEMBLY
March 26, 2015
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Introduced by M. of A. CUSICK, ABBATE, COLTON, TITONE, SCARBOROUGH,
MARKEY, SIMANOWITZ -- Multi-Sponsored by -- M. of A. HIKIND, MILLER,
ROBINSON, THIELE -- read once and referred to the Committee on Veter-
ans' Affairs
AN ACT to amend the real property tax law, in relation to a real proper-
ty tax exemption for property owned by certain persons performing
active duty in a combat zone
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. Active duty service in a combat zone. 1. For purposes of
4 this section, the following terms shall have the following meanings:
5 (a) "active service in the armed forces of the United States" shall
6 mean active duty (other than for training) in the army, navy (including
7 the marine corps), air force or coast guard of the United States as
8 defined in title ten of the United States code.
9 (b) "combat zone" shall mean an area designated by the president of
10 the United States by executive order as a "combat zone".
11 (c) "qualifying real property" shall mean residential real property
12 owned by a person who performed active service in the armed forces of
13 the United States in a combat zone during the taxable year.
14 2. After a public hearing, a county, city, town or village may adopt a
15 local law providing for an exemption pursuant to the provisions of this
16 section. Such local law may provide that qualifying real property owned
17 by a person who at any time during the taxable year performed active
18 service in the armed forces of the United States in a combat zone shall
19 be exempt from taxation in an amount equal to ten percent of the
20 assessed value of such qualifying real property.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07040-01-5
A. 6520 2
1 3. (a) The authority granted in subdivision two of this section shall
2 not be construed to permit a county, city, town or village to exempt
3 qualifying real property from taxes levied for school purposes.
4 (b) The provisions of this section shall only apply to qualifying real
5 property which is the primary residence of the applicant, provided that,
6 in the event any portion of such real property is not used exclusively
7 for the applicant's or his or her spouse's primary residence, such
8 portion shall not be subject to the exemption granted by this section.
9 4. An exemption shall be granted pursuant to this section only upon
10 application by the owner of the property on a form and in such a manner
11 as shall be prescribed by the commissioner. The applicant shall furnish
12 such information as the commissioner shall require.
13 § 2. This act shall take effect immediately and shall apply to real
14 property having a taxable status date on or after such effective date.
