S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5763

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 19, 2009
                               ___________

Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
  tee on Veterans' Affairs

AN ACT to amend the real property tax law, in relation  to  granting  an
  exemption to members of the armed forces serving in hostile areas

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The real property tax  law  is  amended  by  adding  a  new
section 458-c to read as follows:
  S  458-C.  MILITARY  SERVICE  IN HOSTILE AREAS. 1. FOR THE PURPOSES OF
THIS SECTION:
  (A) "HAZARDOUS SERVICE" SHALL MEAN DUTY SUBJECT  TO  HOSTILE  FIRE  OR
IMMINENT  DANGER  AS DEFINED IN SECTION 310(A) OF TITLE 37 OF THE UNITED
STATES CODE, REGARDLESS OF WHETHER OR  NOT  WAR  HAS  BEEN  DECLARED  BY
CONGRESS.
  (B)  "MEMBER  OF  THE  MILITARY" SHALL MEAN A PERSON WHO IS ON "ACTIVE
DUTY" OR "IN THE ARMED FORCES  OF  THE  UNITED  STATES"  AS  DEFINED  IN
SECTION ONE OF THE MILITARY LAW.
  2.  REAL PROPERTY OWNED BY A MEMBER OF THE MILITARY ENGAGED IN HAZARD-
OUS SERVICE, OR BY A MEMBER OF THE MILITARY ENGAGED IN HAZARDOUS SERVICE
AND HIS OR HER SPOUSE, AND CONSTITUTING THE PRIMARY  RESIDENCE  OF  SUCH
PERSONS  SHALL  BE  EXEMPT  FROM ALL TAXES IMPOSED BY A MUNICIPAL CORPO-
RATION, EXCEPT THOSE IMPOSED BY A  SCHOOL  DISTRICT  AND  OTHER  SPECIAL
ASSESSMENTS AND SPECIAL AD VALOREM LEVIES, AS PROVIDED IN THIS SECTION.
  3. THE EXEMPTION ESTABLISHED BY THIS SECTION SHALL ANNUALLY BE GRANTED
UPON THE SUBMISSION OF AN APPLICATION, ON A FORM PRESCRIBED BY THE STATE
BOARD  AND FURNISHED TO THE LOCAL ASSESSING UNIT, BY THE OWNER OR OWNERS
OF THE REAL PROPERTY TO THE LOCAL ASSESSING UNIT ON OR BEFORE THE APPRO-
PRIATE TAXABLE STATUS DATE. SUCH APPLICATION SHALL INCLUDE  AN  AFFIRMA-
TION  THAT  AN  OWNER  IS  A MEMBER OF THE MILITARY ENGAGED IN HAZARDOUS
SERVICE OR WAS A MEMBER OF THE MILITARY  ENGAGED  IN  HAZARDOUS  SERVICE
DURING  THE  YEAR  IMMEDIATELY  PRECEDING THE APPROPRIATE TAXABLE STATUS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07992-01-9
              

A. 5763                             2

DATE. THE STATE BOARD SHALL ESTABLISH  RULES  AND  REGULATIONS  FOR  THE
GRANTING  OF  EXEMPTIONS ON THE BASIS OF APPLICATIONS SUBMITTED PURSUANT
TO THIS SUBDIVISION.
  4.  THE  EXEMPTION  AUTHORIZED  BY  THIS SECTION SHALL HAVE THE EFFECT
SPECIFIED IN SECTION THIRTEEN HUNDRED SEVEN OF THIS CHAPTER.
  S 2. The real property tax law is amended by adding a new section 1307
to read as follows:
  S 1307. EFFECT OF MILITARY SERVICE IN  HOSTILE  AREAS  UPON  MUNICIPAL
CORPORATION  TAXES;  STATE AID. 1.  THE AMOUNT OF REAL PROPERTY TAXES TO
BE LEVIED FOR ANY TAXABLE YEAR SHALL BE DETERMINED WITHOUT REGARD TO THE
FACT THAT STATE AID WILL BE PAYABLE PURSUANT TO THIS SECTION.  IN  ADDI-
TION,  THE  TAX  RATE  OF  ANY TAXABLE YEAR SHALL BE DETERMINED AS IF NO
PARCELS ARE EXEMPT  FROM  TAXATION  PURSUANT  TO  SECTION  FOUR  HUNDRED
FIFTY-EIGHT-C OF THIS CHAPTER.
  2.  (A) THE TOTAL AMOUNT OF TAXES DUE TO ANY MUNICIPAL CORPORATION FOR
ANY PARCEL EXEMPT FROM TAXATION PURSUANT TO SECTION FOUR HUNDRED  FIFTY-
EIGHT-C  OF THIS CHAPTER SHALL BE A STATE CHARGE, WHICH SHALL BE PAYABLE
AS PROVIDED IN THIS SUBDIVISION.
  (B) A MUNICIPAL CORPORATION SEEKING STATE AID PURSUANT TO THIS SECTION
SHALL SUBMIT AN APPLICATION THEREFOR TO THE STATE BOARD. THE APPLICATION
SHALL INCLUDE SUCH INFORMATION AS THE STATE BOARD SHALL REQUIRE.
  (C) UPON APPROVING AN APPLICATION  FOR  STATE  AID  PURSUANT  TO  THIS
SECTION,  THE  STATE  BOARD SHALL COMPUTE AND CERTIFY TO THE COMPTROLLER
THE AMOUNTS PAYABLE TO THE MUNICIPAL CORPORATION. SUCH STATE  AID  SHALL
BE PAYABLE BY THE COMPTROLLER.
  (D) THE STATE BOARD MAY AUDIT AN APPLICATION FOR STATE AID PURSUANT TO
THIS  SECTION  WITHIN ONE YEAR AFTER AUTHORIZING PAYMENT THEREON. IF THE
STATE BOARD SHOULD DISCOVER THAT A MUNICIPAL CORPORATION HAS RECEIVED  A
GREATER  OR  LESSER AMOUNT OF SUCH AID THAN IT SHOULD HAVE RECEIVED, THE
STATE BOARD SHALL SO NOTIFY THE MUNICIPAL  CORPORATION,  AND  CAUSE  THE
NEXT  PAYMENT  OF  SUCH  AID TO THE MUNICIPAL CORPORATION TO BE ADJUSTED
ACCORDINGLY.
  S 3. This act shall take effect on the one hundred twentieth day after
it shall have become a law and shall apply to real property with a taxa-
ble status date on or before such date; provided, however,  that  effec-
tive  immediately,  the addition, amendment and/or repeal of any rule or
regulation necessary for the implementation of this act on its effective
date are authorized and directed to be made and completed on  or  before
such effective date.