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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7796
SPONSOR: Jean-Pierre TITLE OF BILL:
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
PURPOSE:
The purpose of this bill is provide a property tax exemption for active
duty military personnel
SUMMARY OF PROVISIONS:
Section 1. Amends the real property tax law by adding a new section
458-c, which provides the authority for municipalities to enact a tax
exemption equal to 15% of the assessed value of a residential property
owned by a full-time active duty member of the United States armed forc-
es. Further, this section provides an additional 10% property tax
exemption for members of the United States armed forces deployed in an
active combat zone.
Section 2. Enacting clause.
JUSTIFICATION:
Currently, active duty members of the United States armed forces do not
qualify for the property tax exemptions afforded to Veterans. This bill
recognizes that those who volunteer to serve our country should be
afforded benefits in recognition of their service, and willingness to
make the ultimate sacrifice for their country.
LEGISLATIVE HISTORY:
2022: Passed the Senate
FISCAL IMPLICATIONS:
None to the state
STATE OF NEW YORK
________________________________________________________________________
7796
2023-2024 Regular Sessions
IN ASSEMBLY
June 15, 2023
___________
Introduced by M. of A. JEAN-PIERRE -- read once and referred to the
Committee on Veterans' 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-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.
21 (e) "latest state equalization rate" means the latest final equaliza-
22 tion rate established by the state board pursuant to article twelve of
23 this chapter.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07846-01-3
A. 7796 2
1 (f) "latest class ratio" means the latest final class ratio estab-
2 lished by the state board pursuant to title one of article twelve of
3 this chapter for use in a special assessing unit as defined in section
4 eighteen hundred one of this chapter.
5 2. (a) Each governing body of a county, city, town or village may
6 after a public hearing adopt a local law or resolution to provide that
7 qualifying residential real property shall be exempt from taxation to
8 the extent of fifteen percent of the assessed value of such property,
9 provided however, that such exemption shall not exceed twelve thousand
10 dollars or the product of twelve thousand dollars multiplied by the
11 latest state equalization rate of the assessing unit, or, in the case of
12 a special assessing unit, the latest class ratio, whichever is less.
13 (b) In addition to the exemption provided by paragraph (a) of this
14 subdivision each governing body of a county, city, town or village may
15 adopt a local law or resolution to provide an active military service
16 member who at any time during the taxable year performed active service
17 in the armed forces of the United States in a combat zone as documented
18 by a copy of his or her military orders or certified letter from his or
19 her commanding officer, qualifying residential real property may also be
20 exempt from taxation to the extent of ten percent of the assessed value
21 of such property, provided, that such exemption shall not exceed eight
22 thousand dollars or the product of eight thousand dollars multiplied by
23 the latest state equalization rate for the assessing unit, or in the
24 case of a special assessing unit, the class ratio, whichever is less.
25 3. The exemptions from taxation provided by this section shall be
26 applicable to any county, city, town, or village, but shall not be
27 applicable to taxes levied for school purposes. If an active duty
28 service member received an exemption under section four hundred fifty-
29 eight, four hundred fifty-eight-a or four hundred fifty-eight-b of this
30 title, the active duty service member shall not be eligible to receive
31 the exemption under this section.
32 4. Application for exemption shall be made by the owner, or all of the
33 owners, of the property on a form prescribed by the state board. The
34 owner or owners shall file the completed form in the assessor's office
35 on or before the first appropriate taxable status date. The owner or
36 owners of the property shall be required to refile each year. Appli-
37 cants shall refile on or before the appropriate taxable status date. Any
38 applicant convicted of willfully making any false statement in the
39 application for such exemption shall be subject to the penalties
40 prescribed in the penal law.
41 5. A local law adopted pursuant to this section may be repealed by the
42 governing body of the applicable county, city, town, or village. Such
43 repeal shall occur at least ninety days prior to the taxable status date
44 of such county, city, town, or village.
45 § 2. This act shall take effect on the second day of January next
46 succeeding the date on which it shall have become a law and shall apply
47 to real property having a taxable status date on or after such effective
48 date.
