S T A T E   O F   N E W   Y O R K
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                                 3574--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 27, 2015
                               ___________

Introduced  by  M.  of  A.  SKOUFIS,  BRABENEC,  GOTTFRIED, RAIA, STECK,
  STIRPE, FINCH, CAHILL, SALADINO, BRAUNSTEIN -- Multi-Sponsored  by  --
  M. of A. KEARNS, MOYA, THIELE -- read once and referred to the Commit-
  tee  on Veterans' Affairs -- recommitted to the Committee on Veterans'
  Affairs in accordance with  Assembly  Rule  3,  sec.  2  --  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 granting a
  real property tax exemption to severely injured members of  the  armed
  forces of the United States

  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.  SEVERELY  INJURED SOLDIER EXEMPTION. 1. FOR THE PURPOSES OF
THIS SECTION, THE FOLLOWING SHALL HAVE THE FOLLOWING MEANINGS:
  (A) "SEVERELY INJURED SOLDIER  IN  THE  ARMED  FORCES  OF  THE  UNITED
STATES" SHALL MEAN A MALE OR FEMALE SOLDIER, SAILOR OR AIRMAN, WHO HAS A
DISABILITY  PERMANENT  IN  NATURE  INCURRED OR AGGRAVATED IN THE LINE OF
DUTY IN THE ACTIVE MILITARY, NAVAL, OR  AIR  SERVICE,  IS  CURRENTLY  ON
ACTIVE DUTY AND HAS BEEN DECLARED FIT FOR DUTY PURSUANT TO THE APPROPRI-
ATE MILITARY SERVICE MEDICAL BOARD;
  (B)  "SPECIALLY  ADAPTED  HOUSING AND SPECIAL HOUSING ADAPTIONS" SHALL
MEAN THE FEDERAL PROGRAM PURSUANT TO PUBLIC LAW 110-289 (122 STAT 2858);
  (C) "QUALIFYING REAL PROPERTY" SHALL MEAN THE RESIDENTIAL REAL PROPER-
TY INCLUDING LAND OWNED BY  THE  SEVERELY  INJURED  SOLDIER,  SAILOR  OR
AIRMAN.
  2. AFTER A PUBLIC HEARING, A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A
LOCAL  LAW PROVIDING FOR AN EXEMPTION PURSUANT TO THE PROVISIONS OF THIS
SECTION. SUCH LOCAL LAW OR ORDINANCE MAY  PROVIDE  THE  QUALIFYING  REAL
PROPERTY  OWNED  BY  A  PERSON  WHO IS A SEVERELY INJURED SOLDIER OF THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04724-04-6
              

A. 3574--A                          2

ARMED FORCES OF THE UNITED STATES AND  WHO  IS  ELIGIBLE  FOR  SPECIALLY
ADAPTED  HOUSING  AND  SPECIAL  HOUSING ADAPTION PROGRAM AND HAS APPLIED
SUCH ASSISTANCE TOWARD THE ACQUISITION OR  MODIFICATION  OF  A  SUITABLE
HOUSING  UNIT WITH SPECIAL FIXTURES OR MOVABLE FACILITIES MADE NECESSARY
BY THE NATURE OF THE SEVERELY INJURED SOLDIER'S  WOUNDS  OR  DISABILITY,
AND  THE  NECESSARY LAND TO BE EXEMPT FROM TAXATION AND SPECIAL DISTRICT
CHARGES AND ASSESSMENTS AND SPECIAL AD VALOREM LEVELS.
  3. THE PROVISIONS OF THIS SECTION SHALL ONLY APPLY TO QUALIFYING  REAL
PROPERTY WHICH IS THE PRIMARY RESIDENCE OF THE APPLICANT, PROVIDED THAT,
IN  THE  EVENT ANY PORTION OF SUCH REAL PROPERTY IS NOT USED EXCLUSIVELY
FOR THE APPLICANT'S PRIMARY RESIDENCE, SUCH PORTION SHALL NOT BE SUBJECT
TO THE EXEMPTION GRANTED BY THIS SECTION.
  4. APPLICATIONS FOR EXEMPTION MUST BE MADE BY THE OWNER,  OR  ALL  THE
OWNERS,  OF  THE  PROPERTY ON A FORM PRESCRIBED BY THE COMMISSIONER. THE
OWNER OR OWNERS SHALL FILE THE COMPLETED FORM IN THE ASSESSORS OFFICE ON
OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE WITH DOCUMENTATION  DETER-
MINED  BY  THE  COMMISSIONER. THE EXEMPTION SHALL CONTINUE IN FULL FORCE
AND EFFECT FOR ALL APPROPRIATE SUBSEQUENT TAX YEARS  AND  THE  OWNER  OR
OWNERS OF THE PROPERTY SHALL BE REQUIRED TO REFILE EACH YEAR. ANY APPLI-
CANT  CONVICTED OF MAKING ANY WILLFUL FALSE STATEMENT IN THE APPLICATION
FOR SUCH EXEMPTION SHALL BE SUBJECT TO THE PENALTIES PRESCRIBED  IN  THE
PENAL LAW.
  5.  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION  OR  ANY OTHER
PROVISION OF LAW, IN A CITY HAVING A POPULATION OF ONE MILLION  OR  MORE
APPLICATIONS FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION SHALL
BE  CONSIDERED TIMELY FILED IF THEY ARE FILED ON OR BEFORE THE FIFTEENTH
DAY OF MARCH OF THE APPROPRIATE YEAR.
  S 2. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.