Bill Text: NY A05455 | 2011-2012 | General Assembly | Introduced

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Bill Title: 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 equal to ten percent of the value of the real property.

Spectrum: Partisan Bill (Democrat 20-1)

Status: (Introduced - Dead) 2012-01-04 - referred to veterans' affairs [A05455 Detail]

Download: New_York-2011-A05455-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5455
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 18, 2011
                                      ___________
       Introduced  by  M.  of  A. CUSICK, ABBATE, COLTON, N. RIVERA, SCHROEDER,
         STEVENSON, TITONE, SCARBOROUGH, SPANO -- Multi-Sponsored by --  M.  of
         A.  GIBSON,  HIKIND,  McENENY,  M. MILLER,  PHEFFER, ROBINSON, THIELE,
         TOWNS -- 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-c to read as follows:
    3    S  458-C.  ACTIVE  DUTY  SERVICE IN A COMBAT ZONE. 1. RESIDENTIAL REAL
    4  PROPERTY OWNED BY A PERSON WHO AT ANY TIME DURING A TAXABLE YEAR  SERVES
    5  IN  ORDERED MILITARY DUTY IN A COMBAT ZONE SHALL BE EXEMPT FROM TAXATION
    6  BY ANY MUNICIPAL CORPORATION IN WHICH LOCATED  TO  THE  EXTENT  PROVIDED
    7  HEREIN.    FOR  PURPOSES OF THIS SUBDIVISION, THE TERM "ORDERED MILITARY
    8  DUTY" MEANS ANY MILITARY DUTY PERFORMED IN THE SERVICE OF THE  STATE  OR
    9  OF  THE  UNITED  STATES,  INCLUDING BUT NOT LIMITED TO ATTENDANCE AT ANY
   10  SERVICE SCHOOL OR SCHOOLS CONDUCTED BY THE ARMED FORCES  OF  THE  UNITED
   11  STATES,  BY A PUBLIC OFFICER OR EMPLOYEE AS A MEMBER OF ANY FORCE OF THE
   12  ORGANIZED MILITIA OR OF ANY RESERVE FORCE OR RESERVE  COMPONENT  OF  THE
   13  ARMED  FORCES  OF THE UNITED STATES, PURSUANT TO ORDERS ISSUED BY COMPE-
   14  TENT STATE OR FEDERAL AUTHORITY, WITH OR WITHOUT  THE  CONSENT  OF  SUCH
   15  PUBLIC  OFFICER  OR  EMPLOYEE.  PARTICIPATION IN ROUTINE RESERVE OFFICER
   16  TRAINING CORPS TRAINING IS NOT CONSIDERED TO BE  ORDERED  MILITARY  DUTY
   17  EXCEPT  WHEN  PERFORMING ADVANCED TRAINING DUTY AS A MEMBER OF A RESERVE
   18  COMPONENT OF THE ARMED FORCES.   FOR PURPOSES  OF  THIS  SUBDIVISION,  A
   19  "COMBAT  ZONE"  IS  IN AN AREA DESIGNATED BY THE PRESIDENT OF THE UNITED
   20  STATES BY EXECUTIVE ORDER AS A "COMBAT ZONE"  AT  ANY  TIME  DURING  THE
   21  PERIOD  DESIGNATED  BY THE PRESIDENT BY EXECUTIVE ORDER AS THE PERIOD OF
   22  COMBATANT ACTIVITIES IN SUCH ZONE.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04198-01-1
       A. 5455                             2
    1    2. AFTER A PUBLIC HEARING, A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A
    2  LOCAL LAW TO PROVIDE THAT QUALIFYING REAL PROPERTY SHALL BE EXEMPT  FROM
    3  TAXATION IN AN AMOUNT EQUAL TO TEN PERCENT OF THE ASSESSED VALUE OF SUCH
    4  RESIDENTIAL REAL PROPERTY.
    5    3.  (A) THE AUTHORITY GRANTED IN SUBDIVISION TWO OF THIS SECTION SHALL
    6  NOT BE CONSTRUED TO PERMIT A COUNTY, CITY, TOWN  OR  VILLAGE  TO  EXEMPT
    7  QUALIFYING REAL PROPERTY FROM TAXES LEVIED FOR SCHOOL PURPOSES.
    8    (B)  THE  PROVISIONS  OF  THIS SECTION SHALL ONLY APPLY TO RESIDENTIAL
    9  REAL PROPERTY WHICH IS THE PRIMARY RESIDENCE OF THE APPLICANT,  PROVIDED
   10  THAT,  IN THE EVENT ANY PORTION OF SUCH REAL PROPERTY IS NOT USED EXCLU-
   11  SIVELY FOR THE APPLICANT'S OR HIS OR  HER  SPOUSE'S  PRIMARY  RESIDENCE,
   12  SUCH  PORTION  SHALL  NOT  BE  SUBJECT  TO THE EXEMPTION GRANTED BY THIS
   13  SECTION.
   14    4. AN EXEMPTION SHALL BE GRANTED PURSUANT TO THIS  SECTION  ONLY  UPON
   15  APPLICATION  BY THE OWNER OF THE PROPERTY ON A FORM AND IN SUCH A MANNER
   16  AS SHALL BE PRESCRIBED BY THE STATE BOARD.
   17    S 2. This act shall take effect immediately and shall  apply  to  real
   18  property having a taxable status date on or after such effective date.