STATE OF NEW YORK
________________________________________________________________________
3534
2019-2020 Regular Sessions
IN SENATE
February 8, 2019
___________
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when
printed to be committed to the Committee on Veterans, Homeland Securi-
ty and Military Affairs
AN ACT to amend the real property tax law, in relation to allowing muni-
cipalities to accept retroactive applications for real property tax
exemptions from certain veterans
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 1 of section 458 of the real property tax law
2 is amended by adding a new paragraph 6 to read as follows:
3 (6) Notwithstanding the provisions of this section or any other
4 provision of law to the contrary, each county, city, town or village may
5 adopt a local law allowing the assessor to accept retroactive applica-
6 tions for the exemption set forth in this section from any veteran to
7 whom an exemption has already been granted pursuant to the provisions of
8 this section and whose service-connected disability rating has changed;
9 provided, however, that such applications may only be accepted for
10 assessment rolls prepared on the basis of taxable status dates occurring
11 no more than five years preceding the date of such application.
12 § 2. Section 458-a of the real property tax law is amended by adding a
13 new subdivision 3-b to read as follows:
14 3-b. Notwithstanding the provisions of this section or any other
15 provision of law to the contrary, each county, city, town or village may
16 adopt a local law allowing the assessor to accept retroactive applica-
17 tions for the exemption set forth in this section from any veteran to
18 whom an exemption has already been granted pursuant to the provisions of
19 this section and whose service-connected disability rating has changed;
20 provided, however, that such applications may only be accepted for
21 assessment rolls prepared on the basis of taxable status dates occurring
22 no more than five years preceding the date of such application.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06279-01-9
S. 3534 2
1 § 3. Section 458-b of the real property tax law is amended by adding a
2 new subdivision 3-a to read as follows:
3 3-a. Notwithstanding the provisions of this section or any other
4 provision of law to the contrary, each county, city, town or village may
5 adopt a local law allowing the assessor to accept retroactive applica-
6 tions for the exemption set forth in this section from any veteran to
7 whom an exemption has already been granted pursuant to the provisions of
8 this section and whose service-connected disability rating has changed;
9 provided, however, that such applications may only be accepted for
10 assessment rolls prepared on the basis of taxable status dates occurring
11 no more than five years preceding the date of such application.
12 § 4. This act shall take effect immediately.
