Bill Text: NY A02646 | 2015-2016 | General Assembly | Introduced

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Bill Title: Relates to prorating a veteran's exemption if such veteran moves within the same county, or in the case of a city having a population of one million or more persons, within the same city.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2015-05-04 - substituted by s2938a [A02646 Detail]

Download: New_York-2015-A02646-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2646
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 20, 2015
                                      ___________
       Introduced  by M. of A. BRONSON -- read once and referred to the Commit-
         tee on Veterans' Affairs
       AN ACT to amend the real property tax law, in relation  to  prorating  a
         veteran's exemption if such veteran moves within the same county
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subdivision 9 of section 458 of the real property tax  law,
    2  as  amended  by  chapter  503 of the laws of 2008, is amended to read as
    3  follows:
    4    9. Notwithstanding the provisions of subdivision one of this  section,
    5  the  governing body of any municipality may, after public hearing, adopt
    6  a local law, ordinance or resolution  providing  where  a  veteran,  the
    7  spouse  of the veteran or unremarried surviving spouse already receiving
    8  an exemption pursuant to this section sells the property  receiving  the
    9  exemption and purchases property within the same [city, town or village]
   10  COUNTY,  OR  IN THE CASE OF A CITY HAVING A POPULATION OF ONE MILLION OR
   11  MORE PERSONS, WITHIN THE SAME CITY,  the  assessor  shall  transfer  and
   12  prorate,  for  the remainder of the fiscal year, the exemption which the
   13  veteran, the spouse of  the  veteran  or  unremarried  surviving  spouse
   14  received. The prorated exemption shall be based upon the date the veter-
   15  an,  the  spouse  of the veteran or unremarried surviving spouse obtains
   16  title to the new property and shall be calculated by multiplying the tax
   17  rate or rates for each municipal corporation which levied taxes, or  for
   18  which taxes were levied, on the appropriate tax roll used for the fiscal
   19  year  or  years  during which the transfer occurred times the previously
   20  granted exempt amount times the fraction of each fiscal  year  or  years
   21  remaining  subsequent  to the transfer of title. Nothing in this section
   22  shall be construed to remove the requirement that any such veteran,  the
   23  spouse  of  the  veteran or unremarried surviving spouse transferring an
   24  exemption pursuant to this subdivision shall reapply for  the  exemption
   25  authorized  pursuant  to this section on or before the following taxable
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05963-01-5
       A. 2646                             2
    1  status date, in the event such veteran, the spouse  of  the  veteran  or
    2  unremarried  surviving  spouse wishes to receive the exemption in future
    3  fiscal years.
    4    S  2.  Subdivision 8 of section 458-a of the real property tax law, as
    5  amended by chapter 503 of the laws  of  2008,  is  amended  to  read  as
    6  follows:
    7    8.  Notwithstanding the provisions of paragraph (c) of subdivision one
    8  of this section and subdivision three of  this  section,  the  governing
    9  body  of  any municipality may, after public hearing, adopt a local law,
   10  ordinance or resolution providing that where a veteran,  the  spouse  of
   11  the  veteran  or  unremarried  surviving  spouse  already  receiving  an
   12  exemption pursuant to this section  sells  the  property  receiving  the
   13  exemption and purchases property within the same [city, town or village]
   14  COUNTY,  OR  IN THE CASE OF A CITY HAVING A POPULATION OF ONE MILLION OR
   15  MORE PERSONS, WITHIN THE SAME CITY,  the  assessor  shall  transfer  and
   16  prorate,  for  the remainder of the fiscal year, the exemption received.
   17  The prorated exemption shall be based upon the  date  the  veteran,  the
   18  spouse  of  the veteran or unremarried surviving spouse obtains title to
   19  the new property and shall be calculated by multiplying the tax rate  or
   20  rates  for  each  municipal corporation which levied taxes, or for which
   21  taxes were levied, on the appropriate tax roll used for the fiscal  year
   22  or years during which the transfer occurred times the previously granted
   23  exempt  amount times the fraction of each fiscal year or years remaining
   24  subsequent to the transfer of title. Nothing in this  section  shall  be
   25  construed to remove the requirement that any such veteran, the spouse of
   26  the  veteran  or  unremarried surviving spouse transferring an exemption
   27  pursuant to this subdivision shall reapply for the exemption  authorized
   28  pursuant to this section on or before the following taxable status date,
   29  in  the  event  such  veteran,  the spouse of the veteran or unremarried
   30  surviving spouse wishes to receive the exemption in future fiscal years.
   31    S 3. This act shall take effect on the second of January next succeed-
   32  ing the date on which it shall have become a  law  and  shall  apply  to
   33  assessment rolls prepared on the basis of taxable status dates occurring
   34  on and after such date.