Bill Text: NY A01627 | 2019-2020 | General Assembly | Introduced

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Bill Title: Establishes a real property tax exemption for the primary residence of a member of the armed forces engaging in hazardous service; the state shall compensate municipalities for lost tax revenue resulting from such exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-01-08 - referred to veterans' affairs [A01627 Detail]

Download: New_York-2019-A01627-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          1627
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 16, 2019
                                       ___________
        Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
          tee on Veterans, Homeland Security and Military Affairs
        AN ACT to amend the real property tax law, in relation  to  granting  an
          exemption to members of the armed forces serving in hostile areas
          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.  Military  service  in hostile areas. 1. For the purposes of
     4  this section:
     5    (a) "Hazardous service" shall mean duty subject  to  hostile  fire  or
     6  imminent  danger  as defined in section 310(a) of title 37 of the United
     7  States Code, regardless of whether or  not  war  has  been  declared  by
     8  Congress.
     9    (b)  "Member  of  the  military" shall mean a person who is on "active
    10  duty" or "in the armed forces  of  the  United  States"  as  defined  in
    11  section one of the military law.
    12    2.  Real property owned by a member of the military engaged in hazard-
    13  ous service, or by a member of the military engaged in hazardous service
    14  and his or her spouse, and constituting the primary  residence  of  such
    15  persons  shall  be  exempt  from all taxes imposed by a municipal corpo-
    16  ration, except those imposed by a  school  district  and  other  special
    17  assessments and special ad valorem levies, as provided in this section.
    18    3. The exemption established by this section shall annually be granted
    19  upon  the  submission  of  an  application,  on a form prescribed by the
    20  commissioner and furnished to the local assessing unit, by the owner  or
    21  owners of the real property to the local assessing unit on or before the
    22  appropriate  taxable  status  date.  Such  application  shall include an
    23  affirmation that an owner is a member of the military engaged in hazard-
    24  ous service or was a member of the military engaged in hazardous service
    25  during the year immediately preceding  the  appropriate  taxable  status
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05388-01-9
        A. 1627                             2
     1  date.  The  commissioner  shall  establish rules and regulations for the
     2  granting of exemptions on the basis of applications  submitted  pursuant
     3  to this subdivision.
     4    4.  The  exemption  authorized  by  this section shall have the effect
     5  specified in section thirteen hundred seven of this chapter.
     6    § 2. The real property tax law is amended by adding a new section 1307
     7  to read as follows:
     8    § 1307. Effect of military service in  hostile  areas  upon  municipal
     9  corporation  taxes;  state aid. 1.  The amount of real property taxes to
    10  be levied for any taxable year shall be determined without regard to the
    11  fact that state aid will be payable pursuant to this section.  In  addi-
    12  tion,  the  tax  rate  of  any taxable year shall be determined as if no
    13  parcels are exempt  from  taxation  pursuant  to  section  four  hundred
    14  fifty-eight-c of this chapter.
    15    2.  (a) The total amount of taxes due to any municipal corporation for
    16  any parcel exempt from taxation pursuant to section four hundred  fifty-
    17  eight-c  of this chapter shall be a state charge, which shall be payable
    18  as provided in this subdivision.
    19    (b) A municipal corporation seeking state aid pursuant to this section
    20  shall submit an application therefor to the commissioner.  The  applica-
    21  tion shall include such information as the commissioner shall require.
    22    (c)  Upon  approving  an  application  for  state aid pursuant to this
    23  section, the commissioner shall compute and certify to  the  comptroller
    24  the  amounts  payable to the municipal corporation. Such state aid shall
    25  be payable by the comptroller.
    26    (d) The commissioner may audit an application for state  aid  pursuant
    27  to  this  section  within one year after authorizing payment thereon. If
    28  the commissioner  should  discover  that  a  municipal  corporation  has
    29  received  a  greater  or  lesser  amount of such aid than it should have
    30  received, the commissioner shall so notify  the  municipal  corporation,
    31  and  cause  the next payment of such aid to the municipal corporation to
    32  be adjusted accordingly.
    33    § 3. This act shall take effect on the one hundred twentieth day after
    34  it shall have become a law and shall apply to real property with a taxa-
    35  ble status date on or before such date. Effective immediately, the addi-
    36  tion, amendment and/or repeal of any rule or  regulation  necessary  for
    37  the  implementation  of this act on its effective date are authorized to
    38  be made and completed on or before such effective date.