Bill Text: NY A07796 | 2023-2024 | General Assembly | Amended

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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 to the extent of fifteen percent of the assessed value of the real property, but shall not exceed twelve thousand dollars.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2024-06-03 - print number 7796a [A07796 Detail]

Download: New_York-2023-A07796-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         7796--A

                               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 --  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 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  or  air  national
     7  guard of the United States, or New York naval militia.
     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 such active military service member's resi-
    13  dence within the boundaries 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.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07846-05-4
        A. 7796--A                          2

     1    (e) "latest state equalization rate" means the latest final  equaliza-
     2  tion  rate  established by the state board pursuant to article twelve of
     3  this chapter.
     4    (f)  "latest  class  ratio"  means the latest final class ratio estab-
     5  lished by the state board pursuant to title one  of  article  twelve  of
     6  this  chapter  for use in a special assessing unit as defined in section
     7  eighteen hundred one of this chapter.
     8    2. (a) Each governing body of a county,  city,  town  or  village  may
     9  after  a  public hearing adopt a local law or resolution to provide that
    10  qualifying residential real property shall be exempt  from  taxation  to
    11  the  extent  of  fifteen percent of the assessed value of such property,
    12  provided however, that such exemption shall not exceed  twelve  thousand
    13  dollars  or  the  product  of  twelve thousand dollars multiplied by the
    14  latest state equalization rate of the assessing unit, or, in the case of
    15  a special assessing unit, the latest class ratio, whichever is less.
    16    (b) In addition to the exemption provided by  paragraph  (a)  of  this
    17  subdivision  each  governing body of a county, city, town or village may
    18  adopt a local law or resolution to provide an  active  military  service
    19  member  who at any time during the taxable year performed active service
    20  in the armed forces of the United States in a combat zone as  documented
    21  by  a  copy  of such active military service member's military orders or
    22  certified letter from such active military service  member's  commanding
    23  officer,  qualifying  residential  real property may also be exempt from
    24  taxation to the extent of ten percent of  the  assessed  value  of  such
    25  property,  provided, that such exemption shall not exceed eight thousand
    26  dollars or the product of  eight  thousand  dollars  multiplied  by  the
    27  latest state equalization rate for the assessing unit, or in the case of
    28  a special assessing unit, the class ratio, whichever is less.
    29    3.  The  exemptions  from  taxation  provided by this section shall be
    30  applicable to any county, city, town,  or  village,  but  shall  not  be
    31  applicable  to  taxes  levied  for  school  purposes.  If an active duty
    32  service member received an exemption under section four  hundred  fifty-
    33  eight,  four hundred fifty-eight-a or four hundred fifty-eight-b of this
    34  title, the active duty service member shall not be eligible  to  receive
    35  the exemption under this section.
    36    4. Application for exemption shall be made by the owner, or all of the
    37  owners,  of  the  property on a form prescribed by the state board.  The
    38  owner or owners shall file the completed form in the  assessor's  office
    39  on  or  before  the  first appropriate taxable status date. The owner or
    40  owners of the property shall be required to refile each  year.    Appli-
    41  cants shall refile on or before the appropriate taxable status date. Any
    42  applicant  convicted  of  willfully  making  any  false statement in the
    43  application for  such  exemption  shall  be  subject  to  the  penalties
    44  prescribed in the penal law.
    45    5. A local law adopted pursuant to this section may be repealed by the
    46  governing  body  of  the applicable county, city, town, or village. Such
    47  repeal shall occur at least ninety days prior to the taxable status date
    48  of such county, city, town, or village.
    49    § 2. This act shall take effect on the  second  day  of  January  next
    50  succeeding  the date on which it shall have become a law and shall apply
    51  to real property having a taxable status date on or after such effective
    52  date.