Bill Text: NY A02299 | 2011-2012 | General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Establishes a real property tax exemption for permanently totally disabled veterans.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2012-03-19 - print number 2299a [A02299 Detail]

Download: New_York-2011-A02299-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        2299--A
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 18, 2011
                                      ___________
       Introduced  by  M. of A. CUSICK, COLTON -- read once and referred to the
         Committee on Veterans' Affairs --  recommitted  to  the  Committee  on
         Veterans'  Affairs  in  accordance  with  Assembly  Rule  3, sec. 2 --
         committee discharged, bill amended, ordered reprinted as  amended  and
         recommitted to said committee
       AN  ACT  to amend the real property tax law, in relation to establishing
         an exemption for permanently totally disabled 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 458-c to read as follows:
    3    S 458-C. EXEMPTION FOR PERMANENTLY TOTALLY DISABLED VETERANS.   1.  AS
    4  USED IN THIS SECTION:
    5    (A)  "VETERAN" MEANS A PERSON WHO SERVED IN THE ACTIVE MILITARY, NAVAL
    6  OR AIR SERVICE DURING A PERIOD OF WAR, OR WHO WAS  A  RECIPIENT  OF  THE
    7  ARMED FORCES EXPEDITIONARY MEDAL, NAVY EXPEDITIONARY MEDAL, MARINE CORPS
    8  EXPEDITIONARY MEDAL, OR GLOBAL WAR ON TERRORISM EXPEDITIONARY MEDAL, AND
    9  WHO WAS DISCHARGED OR RELEASED THEREFROM UNDER HONORABLE CONDITIONS.
   10    (B) "PERIOD OF WAR" MEANS THE SPANISH-AMERICAN WAR; THE MEXICAN BORDER
   11  PERIOD;  WORLD WAR I; WORLD WAR II; THE HOSTILITIES, KNOWN AS THE KOREAN
   12  WAR, WHICH COMMENCED JUNE TWENTY-SEVENTH,  NINETEEN  HUNDRED  FIFTY  AND
   13  TERMINATED  ON  JANUARY  THIRTY-FIRST,  NINETEEN HUNDRED FIFTY-FIVE; THE
   14  HOSTILITIES, KNOWN AS THE VIETNAM WAR, WHICH COMMENCED FEBRUARY  TWENTY-
   15  EIGHTH,  NINETEEN HUNDRED SIXTY-ONE AND TERMINATED ON MAY SEVENTH, NINE-
   16  TEEN HUNDRED SEVENTY-FIVE; AND THE HOSTILITIES,  KNOWN  AS  THE  PERSIAN
   17  GULF CONFLICT, WHICH COMMENCED AUGUST SECOND, NINETEEN HUNDRED NINETY.
   18    (C)  "SERVICE  CONNECTED"  MEANS, WITH RESPECT TO DISABILITY OR DEATH,
   19  THAT SUCH DISABILITY WAS INCURRED OR AGGRAVATED, OR THAT DEATH  RESULTED
   20  FROM  DISABILITY  INCURRED  OR AGGRAVATED, IN LINE OF DUTY IN THE ACTIVE
   21  MILITARY, NAVAL OR AIR SERVICE.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03988-02-2
       A. 2299--A                          2
    1    (D) "PERMANENTLY TOTALLY DISABLED" AND  "PERMANENT  TOTAL  DISABILITY"
    2  MEANS  THE  UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR THE MILITARY
    3  SERVICE FROM WHICH THE VETERAN WAS DISCHARGED HAS RATED  THE  DISABILITY
    4  AT  ONE  HUNDRED PERCENT OR HAS RATED THE DISABILITY COMPENSATION AT ONE
    5  HUNDRED PERCENT BY REASON OF BEING UNABLE TO SECURE OR FOLLOW A SUBSTAN-
    6  TIALLY  GAINFUL  EMPLOYMENT.   THE PERMANENT LOSS OR LOSS OF USE OF BOTH
    7  HANDS, OR OF BOTH FEET, OR OF ONE HAND AND ONE FOOT, OR OF THE SIGHT  OF
    8  BOTH  EYES, OR BECOMING PERMANENTLY HELPLESS OR BEDRIDDEN ARE CONSIDERED
    9  PERMANENT TOTAL DISABILITIES.  BEING BLIND IN BOTH EYES MEANS  HAVING  A
   10  VISUAL  ACUITY OF 5/200 OR LESS, OR CONCENTRIC CONTRACTION OF THE VISUAL
   11  FIELD TO FIVE DEGREES OR LESS.  LOSING THE USE OF A HAND OR  FOOT  MEANS
   12  THAT  THE  HAND  OR  FOOT HAS BEEN AMPUTATED OR ITS USE HAS BEEN LOST BY
   13  REASON OF ANKYLOSIS, PROGRESSIVE MUSCULAR DYSTROPHIES, OR PARALYSIS.
   14    (E) "QUALIFIED OWNER" MEANS A VETERAN WITH A SERVICE-CONNECTED  PERMA-
   15  NENT  TOTAL  DISABILITY FOR WHOM A LETTER FROM THE UNITED STATES GOVERN-
   16  MENT OR UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR ITS  PREDECESSOR
   17  HAS  BEEN ISSUED CERTIFYING THAT THE VETERAN HAS A PERMANENT TOTAL DISA-
   18  BILITY.
   19    (F) "QUALIFIED RESIDENTIAL REAL PROPERTY" MEANS PROPERTY  OWNED  BY  A
   20  QUALIFIED  OWNER  WHICH  IS  USED  EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
   21  PROVIDED, HOWEVER, THAT IN THE EVENT THAT ANY PORTION OF  SUCH  PROPERTY
   22  IS  NOT USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES, BUT IS USED FOR OTHER
   23  PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING
   24  PORTION  ONLY  SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED BY THIS
   25  SECTION. SUCH PROPERTY MUST BE THE PRIMARY RESIDENCE OF THE  PERMANENTLY
   26  TOTALLY DISABLED VETERAN UNLESS SUCH VETERAN IS ABSENT FROM THE PROPERTY
   27  DUE TO MEDICAL REASONS OR INSTITUTIONALIZATION.
   28    2.(A)  THE  GOVERNING  BODY  OF  ANY  CITY,  TOWN OR VILLAGE IS HEREBY
   29  AUTHORIZED AND EMPOWERED TO ADOPT, AFTER PUBLIC HEARING,  IN  ACCORDANCE
   30  WITH  THE  PROVISIONS  OF THIS SECTION, A LOCAL LAW, ORDINANCE OR RESOL-
   31  UTION PROVIDING THAT QUALIFIED RESIDENTIAL  REAL  PROPERTY  OWNED  BY  A
   32  PERMANENTLY TOTALLY DISABLED VETERAN SHALL BE EXEMPT FROM TAXATION.
   33    (B)(I)  THE EXEMPTION FROM TAXATION PROVIDED BY THIS SUBDIVISION SHALL
   34  BE APPLICABLE TO COUNTY, CITY, TOWN AND VILLAGE TAXATION, BUT SHALL  NOT
   35  BE APPLICABLE TO TAXES LEVIED FOR SCHOOL PURPOSES.
   36    (II)  IF  A PERMANENTLY TOTALLY DISABLED VETERAN RECEIVES AN EXEMPTION
   37  UNDER SECTION FOUR HUNDRED FIFTY-EIGHT, FOUR  HUNDRED  FIFTY-EIGHT-A  OR
   38  FOUR  HUNDRED FIFTY-EIGHT-B OF THIS TITLE, THE PERMANENTLY TOTALLY DISA-
   39  BLED VETERAN SHALL NOT BE ELIGIBLE TO RECEIVE THE EXEMPTION  UNDER  THIS
   40  SECTION.
   41    3. APPLICATION FOR SUCH EXEMPTION SHALL BE MADE ANNUALLY BY THE OWNER,
   42  OR  ALL OF THE OWNERS, OF THE PROPERTY ON FORMS PRESCRIBED BY THE OFFICE
   43  OF REAL PROPERTY TAX SERVICES AND  SHALL  BE  FILED  IN  THE  ASSESSOR'S
   44  OFFICE  ON  OR  BEFORE  THE  APPROPRIATE  TAXABLE STATUS DATE; PROVIDED,
   45  HOWEVER, PROOF OF A PERMANENT TOTAL DISABILITY,  PURSUANT  TO  PARAGRAPH
   46  (D)  OF  SUBDIVISION  ONE  OF THIS SECTION NEED BE SUBMITTED ONLY IN THE
   47  YEAR EXEMPTION PURSUANT TO THIS SECTION IS FIRST SOUGHT OR THE DISABILI-
   48  TY IS FIRST DETERMINED TO BE PERMANENT.
   49    4. ANY APPLICANT CONVICTED OF MAKING ANY WILLFUL  FALSE  STATEMENT  IN
   50  THE  APPLICATION  FOR  SUCH  EXEMPTION SHALL BE SUBJECT TO THE PENALTIES
   51  PRESCRIBED IN THE PENAL LAW.
   52    5. A LOCAL LAW ADOPTED PURSUANT TO THIS SECTION MAY BE REPEALED BY THE
   53  GOVERNING BODY OF THE APPLICABLE COUNTY, CITY, TOWN,  OR  VILLAGE.  SUCH
   54  REPEAL SHALL OCCUR AT LEAST NINETY DAYS PRIOR TO THE TAXABLE STATUS DATE
   55  OF SUCH COUNTY, CITY, TOWN, OR VILLAGE.
       A. 2299--A                          3
    1    6.  NOTWITHSTANDING  ANY  OTHER PROVISIONS OF LAW TO THE CONTRARY, THE
    2  PROVISIONS OF THIS SECTION SHALL APPLY TO  ANY  REAL  PROPERTY  HELD  IN
    3  TRUST  SOLELY FOR THE BENEFIT OF A PERSON OR PERSONS WHO WOULD OTHERWISE
    4  BE ELIGIBLE FOR A REAL PROPERTY TAX EXEMPTION, PURSUANT TO THIS SECTION,
    5  WERE SUCH PERSON OR PERSONS THE OWNER OR OWNERS OF SUCH REAL PROPERTY.
    6    7.  (A)  FOR THE PURPOSE OF THIS SECTION, TITLE TO THE PORTION OF REAL
    7  PROPERTY OWNED  BY  A  COOPERATIVE  APARTMENT  CORPORATION  IN  WHICH  A
    8  TENANT-STOCKHOLDER  OF SUCH CORPORATION RESIDES AND WHICH IS REPRESENTED
    9  BY HIS OR HER SHARE OR SHARES OF STOCK IN SUCH CORPORATION AS DETERMINED
   10  BY ITS OR THEIR PROPORTIONAL RELATIONSHIP TO THE TOTAL OUTSTANDING STOCK
   11  OF THE CORPORATION, INCLUDING THAT OWNED BY  THE  CORPORATION  SHALL  BE
   12  DEEMED TO BE VESTED IN SUCH TENANT-STOCKHOLDER.
   13    (B)  PROVIDED  THAT ALL OTHER ELIGIBILITY CRITERIA OF THIS SECTION HAS
   14  BEEN MET, THAT PROPORTION OF THE ASSESSMENT OF SUCH REAL PROPERTY  OWNED
   15  BY A COOPERATIVE APARTMENT CORPORATION DETERMINED BY THE RELATIONSHIP OF
   16  SUCH  REAL PROPERTY VESTED IN SUCH TENANT-STOCKHOLDER TO SUCH REAL PROP-
   17  ERTY OWNED BY SUCH  COOPERATIVE  APARTMENT  CORPORATION  IN  WHICH  SUCH
   18  TENANT-STOCKHOLDER  RESIDES  SHALL BE SUBJECT TO EXEMPTION FROM TAXATION
   19  PURSUANT TO THIS SECTION AND ANY EXEMPTION SO GRANTED SHALL BE  CREDITED
   20  BY  THE  APPROPRIATE  TAXING AUTHORITY AGAINST THE ASSESSED VALUATION OF
   21  SUCH REAL PROPERTY; THE REDUCTION IN REAL PROPERTY TAXES REALIZED THERE-
   22  BY SHALL BE CREDITED BY THE COOPERATIVE  APARTMENT  CORPORATION  AGAINST
   23  THE  AMOUNT  OF  SUCH  TAXES  OTHERWISE PAYABLE BY OR CHARGEABLE TO SUCH
   24  TENANT-STOCKHOLDER.
   25    (C) NOTWITHSTANDING PARAGRAPH (B) OF THIS SUBDIVISION, A TENANT-STOCK-
   26  HOLDER WHO RESIDES IN A DWELLING THAT IS SUBJECT TO  THE  PROVISIONS  OF
   27  ARTICLE  TWO,  FOUR,  FIVE  OR ELEVEN OF THE PRIVATE HOUSING FINANCE LAW
   28  SHALL NOT BE ELIGIBLE FOR AN EXEMPTION PURSUANT TO THIS SECTION.
   29    (D) NOTWITHSTANDING PARAGRAPH (B) OF THIS SUBDIVISION,  REAL  PROPERTY
   30  OWNED  BY A COOPERATIVE CORPORATION MAY BE EXEMPT FROM TAXATION PURSUANT
   31  TO THIS SECTION BY A MUNICIPALITY IN WHICH SUCH PROPERTY IS LOCATED ONLY
   32  IF THE GOVERNING BODY OF SUCH  MUNICIPALITY,  AFTER  A  PUBLIC  HEARING,
   33  ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFORE.
   34    S  2. This act shall take effect on the first of January next succeed-
   35  ing the date on which it shall have become a  law  and  shall  apply  to
   36  assessment rolls prepared on the basis of taxable status dates occurring
   37  on or after such date.