NY State Senate Bill 2013-S1348

Senate Bill S1348

2013-2014 Legislative Session

Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes in certain cases

download bill text pdf

Archive: Last Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs 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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2014	referred to veterans, homeland security and military affairs
Jan 09, 2013	referred to veterans, homeland security and military affairs

2013-S1348 (ACTIVE) - Details

See Assembly Version of this Bill:: A4621
Current Committee:: Senate Veterans, Homeland Security And Military Affairs
Law Section:: Real Property Tax Law
Laws Affected:: Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: A5728
2011-2012: S5010, A5041, A9256
2015-2016: S3048, A4908
2017-2018: A5368

2013-S1348 (ACTIVE) - Summary

Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes if veteran has sold a property that was exempt, the application is made prior to first day of new tax year and the property subject to taxation is a qualifying residential real property.

2013-S1348 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S1348

TITLE OF BILL:
An act
to amend the real property tax law, in relation to application for
certain veterans exemptions from real property taxes

PURPOSE OR GENERAL IDEA OF BILL:

This bill authorizes assessor of taxing municipality to accept late
application for veterans' exemption from real property taxes in
certain cases.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the real property tax law is amended by adding a new
section 458-c.

JUSTIFICATION:

As the law is written today, if a veteran buys a new home after the
municipality's taxable status date, that veteran must reapply for the
exemption, but it will not take effect until the following year.

Many veterans are also senior citizens who live on fixed incomes. Many
veterans also own their own homes so taxes are paid out of pocket

instead of an escrow account. The sudden loss of their tax deduction,
which may be as high as 26%, can place a substantial financial strain
on veterans and their families. Easing the financial burden, not
compounding it, was the intent of the legislation granting veterans a
property tax deduction.

Veterans were awarded, by the legislature, an exemption on their local
property taxes. Our veterans, especially those who were wounded,
earned this deduction through their faithful service to the nation.

PRIOR LEGISLATIVE HISTORY:

2011-12 A.5010/A.9256; Reported and committed to Finance
2009-10 A.5728 held for consideration in veterans' affairs
2007-08 A.140  held for consideration in veterans' affairs
2005-06 A.6805 held for consideration in veterans' affairs
2003-04 A.4375
2001-02 A.4488
1999-00 A.9811

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

This act shall take effect immediately.

2013-S1348 (ACTIVE) - Bill Text download pdf

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

                                  1348

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen. MAZIARZ -- 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  application
  for certain veterans exemptions from real property taxes

  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.  APPLICATION  FOR  CERTAIN VETERANS EXEMPTIONS. 1.  NOTWITH-
STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY,  THE  ASSESSOR  OF
ANY  TAXING  MUNICIPALITY  SHALL  ACCEPT  AN  APPLICATION FOR A VETERANS
EXEMPTION PURSUANT TO SECTION FOUR HUNDRED FIFTY-EIGHT OR  FOUR  HUNDRED
FIFTY-EIGHT-A  OF  THIS  TITLE  AFTER  THE  LAST  DATE  FOR  FILING SUCH
EXEMPTION FOR THE FOLLOWING TAX YEAR WHENEVER THE FACTS SET FORTH  BELOW
CAN BE SHOWN:
  (A)  THE  VETERAN HAS SOLD HIS OR HER RESIDENCE WITHIN THE CURRENT TAX
YEAR AND HAD BEEN GRANTED AN EXEMPTION FOR THAT RESIDENCE;
  (B) THE VETERAN MAKES APPLICATION FOR THE NEW EXEMPTION PRIOR  TO  THE
FIRST DAY OF THE FOLLOWING TAX YEAR; AND
  (C) THE PROPERTY SUBJECT TO TAXATION IS A "QUALIFYING RESIDENTIAL REAL
PROPERTY" AS DEFINED IN PARAGRAPH (D) OF SUBDIVISION ONE OF SECTION FOUR
HUNDRED FIFTY-EIGHT-A OF THIS TITLE.
  2.  IF  THE  MUNICIPAL  COLLECTING  OFFICER  IS  NOTIFIED  OF  THE NEW
EXEMPTION PRIOR TO PAYMENT OF THE TAXES, HE SHALL ADJUST THE TAX LIABIL-
ITY OF THE PARCEL ACCORDINGLY. IF THE COLLECTING OFFICER  RECEIVES  SUCH
NOTIFICATION  AFTER  TAXES  HAVE BEEN PAID, THE COLLECTING OFFICER SHALL
REFUND THE APPROPRIATE AMOUNT.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02266-01-3

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.