Bill Text: NY S00103 | 2009-2010 | General Assembly | Amended

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Bill Title: Authorizes a real property tax exemption for active duty reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such active duty reservists to be his or her primary residence and such active duty reservist must have retained his or her active duty status for at least 90 consecutive days to claim such tax exemption; defines "eligible reservist".

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Engrossed - Dead) 2010-06-02 - referred to real property taxation [S00103 Detail]

Download: New_York-2009-S00103-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        103--A
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 7, 2009
                                      ___________
       Introduced  by  Sens.  SAMPSON,  DIAZ, KRUEGER -- read twice and ordered
         printed, and when printed to be committed to the Committee  on  Veter-
         ans, Homeland Security and Military Affairs -- reported favorably from
         said  committee  with  amendments  and  committed  to the Committee on
         Finance
       AN ACT to amend the real property tax law, in relation to tax exemptions
         for eligible reservists
         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 CERTAIN RESERVISTS. 1.  FOR  PURPOSES  OF  THIS
    4  SECTION,  "ELIGIBLE  RESERVIST" MEANS A MEMBER OF A RESERVE COMPONENT OF
    5  THE ARMED FORCES OF THE UNITED STATES ORDERED  TO  ACTIVE  DUTY  BY  THE
    6  PRESIDENT OF THE UNITED STATES.
    7    2.  REAL  PROPERTY  OWNED BY AN ELIGIBLE RESERVIST OR SUCH RESERVIST'S
    8  SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE,
    9  TOWN, PART TOWN, SPECIAL  DISTRICT  OR  COUNTY  PURPOSES,  EXCLUSIVE  OF
   10  SPECIAL  ASSESSMENTS,  PROVIDED  THAT  THE  GOVERNING  BODY  OF  A CITY,
   11  VILLAGE, TOWN OR COUNTY, AFTER A PUBLIC HEARING,  ADOPTS  A  LOCAL  LAW,
   12  ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   13    3. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN ELIGIBLE RESERVIST RESID-
   14  ING IN SUCH COUNTY UNLESS:
   15    (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
   16    (B)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
   17  PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
   18  USED EXCLUSIVELY FOR THE APPLICANT'S RESIDENCE BUT  IS  USED  FOR  OTHER
   19  PURPOSES,  SUCH  PORTION  SHALL BE SUBJECT TO TAXATION AND THE REMAINING
   20  PORTION ONLY SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED  BY  THIS
   21  SECTION; AND
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01929-02-9
       S. 103--A                           2
    1    (C)  THE ELIGIBLE RESERVIST RETAINED HIS OR HER ACTIVE DUTY STATUS FOR
    2  AT LEAST NINETY CONSECUTIVE DAYS WITHIN THE IMMEDIATELY PRECEDING CALEN-
    3  DAR YEAR IN WHICH HE OR SHE IS REQUESTING THE EXEMPTION AS AUTHORIZED BY
    4  THIS SECTION.
    5    4. ANY ELIGIBLE RESERVIST SHALL BE GRANTED THE EXEMPTION AS AUTHORIZED
    6  BY  THIS SECTION FOR THE PERIOD OF HIS OR HER ACTIVE DUTY STATUS AS LONG
    7  AS HIS OR HER PRIMARY RESIDENCE IS LOCATED WITHIN  A  VILLAGE,  TOWN  OR
    8  COUNTY  IN  WHICH  THE  GOVERNING  BODY OF SUCH VILLAGE, TOWN OR COUNTY,
    9  AFTER A PUBLIC HEARING, ADOPTS A  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION
   10  PROVIDING FOR SUCH EXEMPTION.
   11    5.  APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR OR
   12  OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
   13  ING SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE  ON  A  FORM  AS
   14  PRESCRIBED BY THE STATE BOARD.
   15    6.  NO  APPLICANT  WHO  IS AN ELIGIBLE RESERVIST WHO BY REASON OF SUCH
   16  STATUS IS RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF THIS ARTICLE  ON
   17  THE  EFFECTIVE  DATE OF THIS SECTION SHALL SUFFER ANY DIMINUTION OF SUCH
   18  BENEFIT BECAUSE OF THE PROVISIONS OF THIS SECTION.
   19    S 2. This act shall take effect immediately.