Assembly Bill A2174A

2013-2014 Legislative Session

Permits municipalities the local option of providing a tax exemption to certain National Guard members and reservists

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Sponsored By

Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

2013-A2174 - Details

See Senate Version of this Bill:
S553
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L

2013-A2174 - Summary

Permits municipalities the local option of providing a tax exemption to certain National Guard members and reservists.

2013-A2174 - Bill Text download pdf 

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

                                  2174

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. CUSICK -- read once and referred to the Committee
  on Real Property Taxation

AN  ACT  to  amend  the real property tax law, in relation to permitting
  municipalities the local  option  of  providing  a  tax  exemption  to
  certain National Guard members and reservists

  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.  EXEMPTION  FOR  PROPERTY  OWNED  BY  CERTAIN NATIONAL GUARD
MEMBERS AND RESERVISTS. 1. AS USED IN THIS SECTION:
  (A) "QUALIFIED OWNER"  MEANS  AN  ACTIVE  OR  RETIRED  MEMBER  OF  THE
NATIONAL  GUARD  OR  RESERVES  WHO  HAS RECEIVED A TWENTY-YEAR FAVORABLE
SERVICE LETTER FROM THE UNITED STATES DEPARTMENT OF DEFENSE. WHERE PROP-
ERTY IS OWNED BY MORE THAN ONE QUALIFIED OWNER, THE EXEMPTION  TO  WHICH
EACH IS ENTITLED MAY BE COMBINED.
  (B)  "QUALIFYING  RESIDENTIAL REAL PROPERTY" MEANS PROPERTY OWNED BY A
QUALIFIED OWNER WHICH IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
PROVIDED  HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
SO USED EXCLUSIVELY FOR RESIDENTIAL  PURPOSES  BUT  IS  USED  FOR  OTHER
PURPOSES,  SUCH  PORTION  SHALL BE SUBJECT TO TAXATION AND THE REMAINING
PORTION ONLY SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED  BY  THIS
SECTION.  SUCH  PROPERTY  MUST BE THE PRIMARY RESIDENCE OF THE QUALIFIED
OWNER, UNLESS THE QUALIFIED OWNER IS ABSENT FROM  THE  PROPERTY  DUE  TO
MEDICAL REASONS OR INSTITUTIONALIZATION.
  2.  THE  GOVERNING  BODY OF ANY MUNICIPALITY, ACTING THROUGH ITS LOCAL
LEGISLATIVE BODY OR OTHER GOVERNING AGENCY,  IS  HEREBY  AUTHORIZED  AND
EMPOWERED  TO  ADOPT  AND  AMEND LOCAL LAWS OR ORDINANCES PROVIDING THAT
QUALIFYING REAL PROPERTY MAY BE EXEMPT FROM REAL PROPERTY TAXES,  IN  AN
AMOUNT  EQUAL  TO  FIVE  PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY.

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

co-Sponsors

2013-A2174A (ACTIVE) - Details

See Senate Version of this Bill:
S553
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L

2013-A2174A (ACTIVE) - Summary

Permits municipalities the local option of providing a tax exemption to certain National Guard members and reservists.

2013-A2174A (ACTIVE) - Bill Text download pdf 

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

                                 2174--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  M.  of  A.  CUSICK,  MAGNARELLI, STIRPE -- read once and
  referred to the Committee  on  Real  Property  Taxation  --  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 permitting
  municipalities the local  option  of  providing  a  tax  exemption  to
  certain National Guard members and reservists

  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.  EXEMPTION  FOR  PROPERTY  OWNED  BY  CERTAIN NATIONAL GUARD
MEMBERS AND RESERVISTS. 1. AS USED IN THIS SECTION:
  (A) "QUALIFIED OWNER"  MEANS  AN  ACTIVE  OR  RETIRED  MEMBER  OF  THE
NATIONAL  GUARD  OR  RESERVES  WHO  HAS RECEIVED A TWENTY-YEAR FAVORABLE
SERVICE LETTER FROM THE UNITED STATES DEPARTMENT OF DEFENSE. WHERE PROP-
ERTY IS OWNED BY MORE THAN ONE QUALIFIED OWNER, THE EXEMPTION  TO  WHICH
EACH IS ENTITLED MAY BE COMBINED.
  (B)  "QUALIFYING  RESIDENTIAL REAL PROPERTY" MEANS PROPERTY OWNED BY A
QUALIFIED OWNER WHICH IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
PROVIDED  HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
SO USED EXCLUSIVELY FOR RESIDENTIAL  PURPOSES  BUT  IS  USED  FOR  OTHER
PURPOSES,  SUCH  PORTION  SHALL BE SUBJECT TO TAXATION AND THE REMAINING
PORTION ONLY SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED  BY  THIS
SECTION.  SUCH  PROPERTY  MUST BE THE PRIMARY RESIDENCE OF THE QUALIFIED
OWNER, UNLESS THE QUALIFIED OWNER IS ABSENT FROM  THE  PROPERTY  DUE  TO
MEDICAL REASONS OR INSTITUTIONALIZATION.
  (C) "MUNICIPALITY" MEANS A COUNTY, TOWN, CITY OR VILLAGE.
  2.  THE  GOVERNING  BODY  OF ANY MUNICIPALITY ACTING THROUGH ITS LOCAL
LEGISLATIVE BODY OR OTHER GOVERNING AGENCY,  IS  HEREBY  AUTHORIZED  AND

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

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