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 to the extent of fifteen percent of the assessed value of the real property, but shall not exceed twelve thousand dollars.
STATE OF NEW YORK
________________________________________________________________________
1378--A
Cal. No. 153
2021-2022 Regular Sessions
IN SENATE
January 11, 2021
___________
Introduced by Sens. BROOKS, HARCKHAM, HINCHEY, JORDAN, KAPLAN, LIU,
REICHLIN-MELNICK -- read twice and ordered printed, and when printed
to be committed to the Committee on Veterans, Homeland Security and
Military Affairs -- reported favorably from said committee, ordered to
first and second report, ordered to a third reading, amended and
ordered reprinted, retaining its place in the order of third reading
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-d to read as follows:
3 § 458-d. Active duty service. 1. As used in this section:
4 (a) "active military service of the United States" and "in the armed
5 forces of the United States" shall mean full-time duty in the army,
6 navy, marine corps, air force, coast guard, or army, air, and navy
7 national guard of the United States.
8 (b) "combat zone" shall mean areas designated by an executive order
9 from the President of the United States in which the United States armed
10 forces are engaging or have engaged in combat.
11 (c) "qualified owner" means an active military service member whose
12 military duty station places his or her residence within the boundaries
13 of New York state.
14 (d) "qualified residential real property" means property owned by a
15 qualified owner which is used exclusively for residential purposes;
16 provided, however, that in the event that any portion of such property
17 is not used exclusively for residential purposes, but is used for other
18 purposes, such portion shall be subject to taxation and only the remain-
19 ing portion used exclusively for residential purposes shall be subject
20 to the exemption provided by this section.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01238-02-1
S. 1378--A 2
1 (e) "latest state equalization rate" means the latest final equaliza-
2 tion rate established by the state board pursuant to article twelve of
3 this chapter.
4 (f) "latest class ratio" means the latest final class ratio estab-
5 lished by the state board pursuant to title one of article twelve of
6 this chapter for use in a special assessing unit as defined in section
7 eighteen hundred one of this chapter.
8 2. (a) Each governing body of a county, city, town or village may
9 after a public hearing adopt a local law or resolution to provide that
10 qualifying residential real property shall be exempt from taxation to
11 the extent of fifteen percent of the assessed value of such property,
12 provided however, that such exemption shall not exceed twelve thousand
13 dollars or the product of twelve thousand dollars multiplied by the
14 latest state equalization rate of the assessing unit, or, in the case of
15 a special assessing unit, the latest class ratio, whichever is less.
16 (b) In addition to the exemption provided by paragraph (a) of this
17 subdivision each governing body of a county, city, town or village may
18 adopt a local law or resolution to provide an active military service
19 member who at any time during the taxable year performed active service
20 in the armed forces of the United States in a combat zone as documented
21 by a copy of his or her military orders or certified letter from his or
22 her commanding officer, qualifying residential real property may also be
23 exempt from taxation to the extent of ten percent of the assessed value
24 of such property, provided, that such exemption shall not exceed eight
25 thousand dollars or the product of eight thousand dollars multiplied by
26 the latest state equalization rate for the assessing unit, or in the
27 case of a special assessing unit, the class ratio, whichever is less.
28 3. The exemptions from taxation provided by this section shall be
29 applicable to any county, city, town, or village, but shall not be
30 applicable to taxes levied for school purposes. If an active duty
31 service member received an exemption under section four hundred fifty-
32 eight, four hundred fifty-eight-a or four hundred fifty-eight-b of this
33 title, the active duty service member shall not be eligible to receive
34 the exemption under this section.
35 4. Application for exemption shall be made by the owner, or all of the
36 owners, of the property on a form prescribed by the state board. The
37 owner or owners shall file the completed form in the assessor's office
38 on or before the first appropriate taxable status date. The owner or
39 owners of the property shall be required to refile each year. Appli-
40 cants shall refile on or before the appropriate taxable status date. Any
41 applicant convicted of willfully making any false statement in the
42 application for such exemption shall be subject to the penalties
43 prescribed in the penal law.
44 5. A local law adopted pursuant to this section may be repealed by the
45 governing body of the applicable county, city, town, or village. Such
46 repeal shall occur at least ninety days prior to the taxable status date
47 of such county, city, town, or village.
48 § 2. This act shall take effect on the second day of January next
49 succeeding the date on which it shall have become a law and shall apply
50 to real property having a taxable status date on or after such effective
51 date.
