Directs the department of taxation and finance to provide notice to a property owner who is a veteran or who is the spouse or unmarried surviving spouse of a veteran when a school district grants a school tax exemption or abatement for veterans and provide direction on how to apply for such exemption or abatement.
STATE OF NEW YORK
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6251--A
Cal. No. 968
2021-2022 Regular Sessions
IN SENATE
April 19, 2021
___________
Introduced by Sens. JORDAN, GALLIVAN, MARTUCCI -- read twice and ordered
printed, and when printed to be committed to the Committee on Veter-
ans, Homeland Security and Military Affairs -- recommitted to the
Committee on Veterans, Homeland Security and Military Affairs in
accordance with Senate Rule 6, sec. 8 -- reported favorably from said
committee, ordered to first report, amended on first report, ordered
to a second report and ordered reprinted, retaining its place in the
order of second report
AN ACT to amend the real property tax law, in relation to directing the
department of taxation and finance to provide notice to a property
owner who is a veteran or who is the spouse or unremarried surviving
spouse of a veteran when the school district, in which their property
is situate, elects to provide a real property exemption or abatement
to veterans
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 1310 to read as follows:
3 § 1310. Notice of availability of school tax exemption or abatement
4 for property owned by a veteran or by the spouse or unremarried surviv-
5 ing spouse of such veteran. 1. Any school district which, by resol-
6 ution, elects to grant a school tax exemption or abatement to real prop-
7 erty owned by a veteran or the spouse or unremarried surviving spouse of
8 such veteran in accordance with any provision of article four of this
9 chapter shall, within ten days of adopting such resolution, provide
10 notice thereof to the department and any pertinent local assessor.
11 2. Upon receipt of a notice of the granting of a school tax exemption
12 or abatement for real property owned by a veteran or the spouse or the
13 unremarried surviving spouse of a veteran, the department shall compile
14 a list of all real property owners, within the school district providing
15 such notice, who are veterans, spouses or unremarried surviving spouses
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10868-02-2
S. 6251--A 2
1 of veterans receiving a real property tax exemption or abatement from
2 any other real property taxing authority pursuant to article four of
3 this chapter which applies to the real property within such school
4 district.
5 3. The department shall, by first-class mail, provide, to each proper-
6 ty owner who is a veteran, spouse, or unremarried surviving spouse of a
7 veteran on the list compiled pursuant to subdivision two of this
8 section, notice of the availability of a school tax exemption or abate-
9 ment, and the specific actions, if any, that the property owner must
10 take in order to be granted the school tax exemption or abatement.
11 § 2. This act shall take effect on the thirtieth day after it shall
12 have become a law.
