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- Actions
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- Floor Votes
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A07289 Summary:
BILL NO | A07289 |
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SAME AS | SAME AS S01681 |
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SPONSOR | Barrett |
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COSPNSR | DenDekker, Santabarbara, Norris, Raia, D'Urso, Wallace, Cusick, Stern, Griffin, Malliotakis, Buttenschon, Blake, Otis |
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MLTSPNSR | |
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Add §458-c, RPT L | |
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Establishes a tax exemption for improvements to the property of severely injured members of the armed forces of the United States; authorizes localities to adopt a local law or resolution granting an exemption from taxation and special ad valorem levies for real property altered or improved for the purposes of removing architectural barriers that challenge the mobility of a severely injured member of the armed forces of the United States. |
A07289 Actions:
BILL NO | A07289 | |||||||||||||||||||||||||||||||||||||||||||||||||
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04/18/2019 | referred to veterans' affairs | |||||||||||||||||||||||||||||||||||||||||||||||||
05/21/2019 | reported referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
06/05/2019 | reported referred to rules | |||||||||||||||||||||||||||||||||||||||||||||||||
06/11/2019 | reported | |||||||||||||||||||||||||||||||||||||||||||||||||
06/11/2019 | rules report cal.163 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/11/2019 | ordered to third reading rules cal.163 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/17/2019 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
06/17/2019 | delivered to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
06/17/2019 | REFERRED TO RULES | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2019 | SUBSTITUTED FOR S1681 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2019 | 3RD READING CAL.1674 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2019 | PASSED SENATE | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2019 | RETURNED TO ASSEMBLY | |||||||||||||||||||||||||||||||||||||||||||||||||
11/08/2019 | delivered to governor | |||||||||||||||||||||||||||||||||||||||||||||||||
11/11/2019 | signed chap.479 |
A07289 Committee Votes:
Barrett | Aye | Morinello | Aye | ||||||
Nolan | Excused | Hawley | Aye | ||||||
Cusick | Aye | McDonough | Absent | ||||||
Miller | Aye | Ashby | Aye | ||||||
Santabarbara | Aye | Manktelow | Aye | ||||||
Blake | Aye | ||||||||
Hunter | Aye | ||||||||
Mosley | Aye | ||||||||
D'Urso | Aye | ||||||||
Pheffer Amato | Aye | ||||||||
Wallace | Aye | ||||||||
Stern | Aye | ||||||||
Jones | Aye | ||||||||
Buttenschon | Aye | ||||||||
Weinstein | Aye | Barclay | Aye | ||||||
Lentol | Aye | Crouch | Aye | ||||||
Schimminger | Aye | Fitzpatrick | Aye | ||||||
Gantt | Excused | Hawley | Aye | ||||||
Glick | Aye | Malliotakis | Aye | ||||||
Nolan | Excused | Montesano | Aye | ||||||
Pretlow | Aye | Ra | Aye | ||||||
Perry | Aye | Blankenbush | Aye | ||||||
Colton | Aye | Palmesano | Aye | ||||||
Cook | Aye | Norris | Aye | ||||||
Cahill | Aye | ||||||||
Aubry | Aye | ||||||||
Thiele | Aye | ||||||||
Cusick | Aye | ||||||||
Ortiz | Aye | ||||||||
Benedetto | Aye | ||||||||
Weprin | Aye | ||||||||
Rodriguez | Absent | ||||||||
Ramos | Aye | ||||||||
Braunstein | Aye | ||||||||
McDonald | Aye | ||||||||
Rozic | Aye | ||||||||
Simotas | Aye | ||||||||
Dinowitz | Aye | ||||||||
Miller | Excused | ||||||||
Heastie | Excused | Kolb | Aye | ||||||
Gottfried | Aye | Crouch | Aye | ||||||
Lentol | Aye | Finch | Aye | ||||||
Gantt | Excused | Barclay | Aye | ||||||
Nolan | Aye | Raia | Aye | ||||||
Weinstein | Aye | Hawley | Aye | ||||||
Ortiz | Aye | Giglio | Aye | ||||||
Pretlow | Aye | Malliotakis | Aye | ||||||
Cook | Aye | ||||||||
Glick | Aye | ||||||||
Aubry | Aye | ||||||||
Englebright | Aye | ||||||||
Dinowitz | Aye | ||||||||
Colton | Aye | ||||||||
Magnarelli | Aye | ||||||||
Perry | Aye | ||||||||
Paulin | Aye | ||||||||
Titus | Excused | ||||||||
Peoples-Stokes | Excused | ||||||||
Benedetto | Aye | ||||||||
Lavine | Excused | ||||||||
Lupardo | Aye | ||||||||
Zebrowski | Excused | ||||||||
Go to top
A07289 Floor Votes:
Yes
Abbate
Yes
Crespo
ER
Gantt
Yes
LiPetri
Yes
Perry
Yes
Simon
Yes
Abinanti
Yes
Crouch
Yes
Garbarino
Yes
Lupardo
Yes
Pheffer Amato
Yes
Simotas
Yes
Arroyo
Yes
Cruz
Yes
Giglio
Yes
Magnarelli
Yes
Pichardo
Yes
Smith
Yes
Ashby
Yes
Cusick
Yes
Glick
Yes
Malliotakis
Yes
Pretlow
Yes
Smullen
Yes
Aubry
Yes
Cymbrowitz
Yes
Goodell
Yes
Manktelow
Yes
Quart
Yes
Solages
Yes
Barclay
Yes
Davila
Yes
Gottfried
Yes
McDonald
Yes
Ra
Yes
Stec
Yes
Barnwell
Yes
De La Rosa
Yes
Griffin
Yes
McDonough
Yes
Raia
Yes
Steck
Yes
Barrett
Yes
DenDekker
Yes
Gunther
Yes
McMahon
Yes
Ramos
Yes
Stern
No
Barron
Yes
DeStefano
Yes
Hawley
Yes
Mikulin
Yes
Raynor
Yes
Stirpe
Yes
Benedetto
Yes
Dickens
Yes
Hevesi
Yes
Miller B
Yes
Reilly
Yes
Tague
Yes
Bichotte
Yes
Dilan
Yes
Hunter
Yes
Miller MG
Yes
Reyes
Yes
Taylor
Yes
Blake
Yes
Dinowitz
Yes
Hyndman
Yes
Miller ML
Yes
Richardson
Yes
Thiele
Yes
Blankenbush
Yes
DiPietro
Yes
Jacobson
Yes
Montesano
Yes
Rivera
ER
Titus
Yes
Brabenec
Yes
D'Urso
Yes
Jaffee
Yes
Morinello
Yes
Rodriguez
Yes
Vanel
Yes
Braunstein
Yes
Eichenstein
Yes
Jean-Pierre
Yes
Mosley
Yes
Romeo
Yes
Walczyk
Yes
Bronson
Yes
Englebright
Yes
Johns
Yes
Niou
Yes
Rosenthal D
Yes
Walker
Yes
Buchwald
Yes
Epstein
Yes
Jones
Yes
Nolan
Yes
Rosenthal L
Yes
Wallace
Yes
Burke
Yes
Fahy
Yes
Joyner
Yes
Norris
Yes
Rozic
Yes
Walsh
Yes
Buttenschon
Yes
Fall
Yes
Kim
Yes
O'Donnell
Yes
Ryan
Yes
Weinstein
Yes
Byrne
Yes
Fernandez
Yes
Kolb
Yes
Ortiz
Yes
Salka
Yes
Weprin
Yes
Byrnes
Yes
Finch
Yes
Lalor
Yes
Otis
Yes
Santabarbara
Yes
Williams
Yes
Cahill
Yes
Fitzpatrick
Yes
Lavine
Yes
Palmesano
Yes
Sayegh
Yes
Woerner
Yes
Carroll
Yes
Friend
Yes
Lawrence
Yes
Palumbo
Yes
Schimminger
Yes
Wright
Yes
Colton
Yes
Frontus
Yes
Lentol
Yes
Paulin
Yes
Schmitt
Yes
Zebrowski
Yes
Cook
Yes
Galef
Yes
Lifton
Yes
Peoples-Stokes
Yes
Seawright
Yes
Mr. Speaker
‡ Indicates voting via videoconference
A07289 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 7289 2019-2020 Regular Sessions IN ASSEMBLY April 18, 2019 ___________ Introduced by M. of A. BARRETT, DenDEKKER -- read once and referred to the Committee on Veterans' Affairs AN ACT to amend the real property tax law, in relation to establishing a tax exemption for improvements to the property of severely injured members of the armed forces of the United States 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. Improvements to property of severely injured members of the 4 armed forces of the United States. 1. For the purpose of this section, 5 "member of the armed forces of the United States" shall mean a person 6 who served in the army, navy, air force, marines, coast guard or a 7 reserve command. 8 2. Real property altered, installed or improved for the purposes of 9 removal of architectural barriers that challenge the mobility of a 10 severely injured member of the armed forces of the United States who has 11 a service-connected disability due to combat and found fit to serve by 12 the physical evaluation board of such service member's branch of 13 service, in existing property used solely for residential purposes shall 14 be exempt from taxation and special ad valorem levies as hereinafter 15 provided. After a public hearing, the governing board of a county, city, 16 town or village may adopt a local law and a school district may adopt a 17 resolution to grant the exemption authorized pursuant to this section. 18 A copy of such local law or resolution shall be filed with the commis- 19 sioner and the assessor of such county, city, town or village who 20 prepares the assessment roll on which the taxes of such county, city, 21 town, village or school district are levied. 22 3. (a) Improvements to such real property shall be exempt pursuant to 23 the following exemption schedule: 24 Year of Exemption Percentage of Exemption EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11168-01-9A. 7289 2 1 1 50 2 2 45 3 3 40 4 4 35 5 5 30 6 6 25 7 7 20 8 8 15 9 9 10 10 10 5 11 (b) No exemption shall be granted for alterations, installations, or 12 improvements unless such alterations, installations, or improvements 13 were commenced after the date of the severely injured member of the 14 armed forces' disability due to combat and subsequent to the effective 15 date of the local law or resolution adopted pursuant to subdivision two 16 of this section. Notwithstanding the foregoing provision, if such 17 alterations, installations or improvements were commenced prior to the 18 effective date of the local law or resolution adopted pursuant to subdi- 19 vision two of this section, such alternations, installations or improve- 20 ments may receive an exemption pursuant to the exemption schedule of 21 this section for the remainder of the authorized period of exemption as 22 if such alterations, installations or improvements, had been commenced 23 on or after such effective date; provided, however, the property shall 24 not be eligible for refunds of property taxes or special ad valorem 25 levies paid prior to the effective date of the local law or resolution. 26 4. For the purpose of this section, the terms alteration, installation 27 and improvement shall not include ordinary maintenance and repair. 28 5. (a) The provisions of this section shall only apply to the qualify- 29 ing real property which is the primary residence of the applicant, 30 provided that, in the event any portion of such real property is not 31 used exclusively for the applicant's primary residence such portion 32 shall not be subject to the exemption granted by this section. 33 (b) The exemption from taxation provided by this section shall be 34 applicable to county, city, town, village, and school district taxation. 35 (c) If a severely injured member of the United States armed forces 36 receives the exemption under sections four hundred fifty-eight, four 37 hundred fifty-eight-a, four hundred fifty-eight-b, four hundred fifty- 38 nine or four hundred fifty-nine-c of this title, the severely injured 39 member of the armed forces of the United States shall not be eligible 40 under this section. 41 6. (a) Applications for the exemption allowable under this section 42 shall be made by the owner, or all other owners, of the property on a 43 form prescribed by the commissioner. The owner or owners shall file the 44 completed form in the assessor's office of the county, city, town or 45 village having the power to assess property for taxation on or before 46 the appropriate taxable status date of such county, city, town or 47 village, with the following documentation: 48 (i) a copy of the applicant's military ID card; 49 (ii) a copy of the applicant's current military orders; 50 (iii) a statement from the applicant's commander or superior address- 51 ing the applicant's physical capabilities; 52 (iv) a letter or letters from the applicant's treating physician or 53 physicians addressing the applicant's physical capabilities and need for 54 the alterations, installations or improvements of the applicant's prima- 55 ry residence;A. 7289 3 1 (v) copy of the after action report which describes the events that 2 resulted in the disability; and 3 (vi) any other evidence determined to be necessary by the commission- 4 er. 5 (b) Any applicant convicted of making a false statement on the appli- 6 cation or submitted evidence for such exemption shall be subject to the 7 penalties prescribed in article one hundred seventy-five of the penal 8 law. 9 (c) Notwithstanding the provisions of this section or any other 10 provisions of law, in a city having a population of one million or more 11 applications for the exemption authorized pursuant to this section shall 12 be considered timely filed on or before the fifteenth day of March of 13 the appropriate tax years. 14 7. If satisfied that the applicant is entitled to an exemption pursu- 15 ant to this section, the assessor shall approve the application and such 16 building shall thereafter be exempt from taxation and special ad valorem 17 levies as herein provided commencing with the assessment roll prepared 18 on the basis of the taxable status date referred to in subdivision three 19 of this section. The assessed value of any exemption granted pursuant 20 to this section shall be entered by the assessor on the assessment roll 21 with the taxable property, with the amount of the exemption shown in a 22 separate column. 23 8. A county, city, town or village may by local law, or in a school 24 district may by resolution: 25 (a) reduce the per centum of the exemption otherwise allowed pursuant 26 to this section; and 27 (b) limit eligibility for the exemption to those forms of alterations, 28 installations, or improvements as are prescribed in such local law or 29 resolution. 30 § 2. This act shall take effect on the second of January next succeed- 31 ing the date on which it shall have become a law and shall apply to 32 assessment rolls prepared on the basis of taxable status date occurring 33 on or after such date.