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

                                  6171

                            I N  S E N A T E

                               (PREFILED)

                             January 8, 2014
                               ___________

Introduced  by  Sen.  ROBACH -- 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  providing  a
  tax  exemption to active duty members of the armed services who served
  overseas

  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 ACTIVE  DUTY  MEMBER  OF  THE
ARMED FORCES WHO HAS SERVED OVERSEAS. 1. AS USED IN THIS SECTION:
  (A) "QUALIFIED OWNER" MEANS AN ACTIVE DUTY MEMBER OF THE UNITED STATES
ARMY,  NAVY, MARINE CORPS, AIR FORCE OR COAST GUARD WHO HAS SERVED OVER-
SEAS DURING A PERIOD OF ARMED CONFLICT. WHERE PROPERTY 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. EACH COUNTY, CITY, TOWN OR VILLAGE SHALL ADOPT A LOCAL LAW OR ORDI-
NANCE PROVIDING THAT QUALIFYING RESIDENTIAL REAL PROPERTY BE EXEMPT FROM
REAL  PROPERTY TAXES, IN AN AMOUNT EQUAL TO FIVE PERCENT OF THE ASSESSED
VALUE OF SUCH PROPERTY. SUCH EXEMPTION SHALL NOT BE IN ADDITION  TO  ANY
OTHER MILITARY EXEMPTION OR ABATEMENT OF TAXES AUTHORIZED BY LAW.
  3.  SUCH  EXEMPTION FROM TAXATION SHALL BE GRANTED UPON AN APPLICATION
WHICH SHALL INCLUDE A STATEMENT THAT A QUALIFIED OWNER  RESIDES  AT  THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                      [ ] is old law to be omitted.
                                                           LBD10177-01-3

S. 6171                             2

PROPERTY.  APPLICATION  SHALL BE MADE ANNUALLY UPON A FORM TO BE PROMUL-
GATED BY THE COMMISSIONER AND SHALL INCLUDE A STATEMENT OF SERVICE  FROM
THE  UNIT IN WHICH THE QUALIFIED OWNER SERVES OR OTHER ADEQUATE PROOF OF
ACTIVE  DUTY  MILITARY SERVICE. THE APPLICATION AND STATEMENT OF SERVICE
SHALL BE FILED BY THE QUALIFIED OWNER TO THE ASSESSOR  OF  SUCH  MUNICI-
PALITY  WHICH  HAS  THE  POWER TO ASSESS THE PROPERTY FOR TAXATION ON OR
BEFORE THE APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY. IF  THE
ASSESSOR  IS  SATISFIED  THAT THE PROPERTY IS QUALIFIED FOR AN EXEMPTION
PURSUANT TO THIS SECTION, THEN SUCH RESIDENTIAL  IMPROVEMENTS  SHALL  BE
EXEMPT FROM TAXATION AS PROVIDED IN SUBDIVISION TWO OF THIS SECTION.
  S 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on the basis of taxable status dates occurring on or
after  the  first  of January next succeeding the date on which this act
shall have become a law.