Bill Text: NY A09049 | 2013-2014 | General Assembly | Introduced

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Bill Title: Authorizes certain exemptions for school district real property taxes for veterans.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced - Dead) 2014-06-09 - substituted by s6781 [A09049 Detail]

Download: New_York-2013-A09049-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         9049
                                 I N  A S S E M B L Y
                                    March 11, 2014
                                      ___________
       Introduced by M. of A. CUSICK -- read once and referred to the Committee
         on Veterans' Affairs
       AN  ACT  to  amend the real property tax law, in relation to authorizing
         certain exemptions for school district real property taxes for  veter-
         ans
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subparagraph (i) of paragraph d of subdivision 2 of section
    2  458-a of the real property tax law, as amended by  chapter  518  of  the
    3  laws of 2013, is amended to read as follows:
    4    (i)  The exemption from taxation provided by this subdivision shall be
    5  applicable to county, city, town, village and school  district  taxation
    6  if  the  governing  body of the school district in which the property is
    7  located, after public  hearings,  adopts  a  resolution  providing  such
    8  exemption,  the  procedure  for  such  hearing  and  resolution shall be
    9  conducted separately from the procedure for any hearing and local law or
   10  resolution conducted pursuant to subparagraph (ii)  of  this  paragraph,
   11  PARAGRAPH  (B) OF subdivision four, paragraph (d) of subdivision six and
   12  paragraph (b) of subdivision seven of this section.
   13    S 2. Subdivision 4 of section 458-a of the real property  tax  law  is
   14  amended by adding a new paragraph (b) to read as follows:
   15    (B)  NOTWITHSTANDING  ANY  OTHER  PROVISION OF LAW TO THE CONTRARY, NO
   16  LATER THAN NINETY DAYS BEFORE THE TAXABLE STATUS DATE NEXT OCCURRING  ON
   17  OR  AFTER  THE  THIRTY-FIRST DAY OF DECEMBER, TWO THOUSAND THIRTEEN, THE
   18  GOVERNING BODY OF A SCHOOL DISTRICT  MAY  REPEAL  A  RESOLUTION  ADOPTED
   19  PURSUANT TO SUBPARAGRAPH (I) OF PARAGRAPH (D) OF SUBDIVISION TWO OF THIS
   20  SECTION  PROVIDING  THE EXEMPTION FROM TAXATION PURSUANT TO THIS SECTION
   21  FOR THE PURPOSES OF  TAXES  LEVIED  BY  SUCH  SCHOOL  DISTRICT.  NOTHING
   22  CONTAINED IN THIS PARAGRAPH SHALL BE CONSTRUED TO PRECLUDE THE GOVERNING
   23  BODY OF A SCHOOL DISTRICT FROM SUBSEQUENTLY ADOPTING A RESOLUTION GRANT-
   24  ING SUCH EXEMPTION PURSUANT TO THIS SECTION.
   25    S 3. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD14261-01-4