S T A T E   O F   N E W   Y O R K
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                                  1525

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 2, 2009
                               ___________

Introduced  by  Sen. MORAHAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Veterans, Homeland Securi-
  ty and Military Affairs

AN ACT to amend the real property tax law, in  relation  to  authorizing
  certain exemptions from school district real property for veterans

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

  Section 1.  Subparagraphs (i) and (ii) of paragraph (d) of subdivision
2 of section 458-a of the real property tax  law,  subparagraph  (i)  as
added  by  chapter  525  of  the  laws  of 1984 and subparagraph (ii) as
amended by chapter 256 of the laws of  2005,  are  amended  to  read  as
follows:
  (i)  The exemption from taxation provided by this subdivision shall be
applicable to county, city, town  [and],  village  AND  SCHOOL  DISTRICT
taxation[,  but  shall  not  be  applicable  to  taxes levied for school
purposes] IF THE GOVERNING BODY OF THE  SCHOOL  DISTRICT  IN  WHICH  THE
PROPERTY  IS LOCATED, AFTER PUBLIC HEARINGS, ADOPTS A RESOLUTION PROVID-
ING SUCH EXEMPTION, THE PROCEDURE FOR SUCH HEARING AND RESOLUTION  SHALL
BE CONDUCTED SEPARATELY FROM THE PROCEDURE FOR ANY HEARING AND LOCAL LAW
OR RESOLUTION CONDUCTED PURSUANT TO SUBPARAGRAPH (II) OF THIS PARAGRAPH,
SUBDIVISION  FOUR, PARAGRAPH (D) OF SUBDIVISION SIX AND PARAGRAPH (B) OF
SUBDIVISION SEVEN OF THIS SECTION.
  (ii) Each county, city, town [or],  village  OR  SCHOOL  DISTRICT  may
adopt  a  local  law  to reduce the maximum exemption allowable in para-
graphs (a), (b) and (c) of this subdivision to  nine  thousand  dollars,
six  thousand  dollars and thirty thousand dollars, respectively, or six
thousand dollars, four thousand dollars  and  twenty  thousand  dollars,
respectively.  Each  county, city, town, [or] village OR SCHOOL DISTRICT
is also authorized  to  adopt  a  local  law  to  increase  the  maximum
exemption  allowable  in paragraphs (a), (b) and (c) of this subdivision
to fifteen thousand dollars, ten thousand  dollars  and  fifty  thousand

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06963-01-9
              

S. 1525                             2

dollars,   respectively;  eighteen  thousand  dollars,  twelve  thousand
dollars and sixty thousand dollars,  respectively;  twenty-one  thousand
dollars,  fourteen  thousand  dollars,  and  seventy  thousand  dollars,
respectively;  twenty-four  thousand  dollars, sixteen thousand dollars,
and  eighty  thousand  dollars,  respectively;   twenty-seven   thousand
dollars, eighteen thousand dollars, and ninety thousand dollars, respec-
tively;  thirty  thousand  dollars,  twenty  thousand  dollars,  and one
hundred thousand dollars, respectively; thirty-three  thousand  dollars,
twenty-two  thousand  dollars,  and  one  hundred  ten thousand dollars,
respectively; thirty-six thousand dollars, twenty-four thousand dollars,
and one hundred twenty thousand dollars, respectively.  In  addition,  a
county, city, town [or], village OR SCHOOL DISTRICT which is a "high-ap-
preciation  municipality"  as defined in this subparagraph is authorized
to adopt a local law to increase  the  maximum  exemption  allowable  in
paragraphs  (a), (b) and (c) of this subdivision to thirty-nine thousand
dollars, twenty-six thousand dollars, and one  hundred  thirty  thousand
dollars, respectively; forty-two thousand dollars, twenty-eight thousand
dollars,  and  one  hundred forty thousand dollars, respectively; forty-
five thousand dollars, thirty thousand dollars  and  one  hundred  fifty
thousand dollars, respectively; forty-eight thousand dollars, thirty-two
thousand  dollars  and one hundred sixty thousand dollars, respectively;
fifty-one thousand dollars, thirty-four thousand dollars and one hundred
seventy thousand dollars,  respectively;  fifty-four  thousand  dollars,
thirty-six  thousand  dollars  and  one hundred eighty thousand dollars,
respectively.  For purposes of this subparagraph,  a  "high-appreciation
municipality"  means: (A) a special assessing unit that is a city, (B) a
county for which the state board has established a sales price differen-
tial factor for purposes of the STAR  exemption  authorized  by  section
four  hundred  twenty-five of this title in three consecutive years, and
(C) a city, town [or], village OR SCHOOL DISTRICT  which  is  wholly  or
partly located within such a county.
  S 2. Paragraph (b) of subdivision 7 of section 458-a of the real prop-
erty tax law, as added by chapter 326 of the laws of 2000, is amended to
read as follows:
  (b)  A county, city, town, [or] village OR SCHOOL DISTRICT may adopt a
local law to include a Gold Star Parent within the definition of "quali-
fied owner", as provided in paragraph (c) of  subdivision  one  of  this
section,  and to include property owned by a Gold Star Parent within the
definition of "qualifying residential  real  property"  as  provided  in
paragraph  (d)  of  subdivision  one of this section, provided that such
property shall be the primary residence of the Gold Star Parent.
  S 3. This act shall take effect immediately.