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

                                   534

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by Sen. GALLIVAN -- 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 tax exemptions
  for persons with active military service  of  the  United  States  and
  eligible 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 CERTAIN PERSONS WITH ACTIVE MILITARY SERVICE OF
THE  UNITED  STATES  AND  CERTAIN  RESERVISTS.  1.  FOR PURPOSES OF THIS
SECTION, "ELIGIBLE RESERVIST" MEANS A MEMBER OF A RESERVE  COMPONENT  OF
THE  ARMED  FORCES  OF  THE  UNITED STATES ORDERED TO ACTIVE DUTY BY THE
PRESIDENT OF THE UNITED STATES.
  2. REAL PROPERTY OWNED BY AN  ELIGIBLE  PERSON  WITH  ACTIVE  MILITARY
SERVICE, SUCH PERSON'S SPOUSE, AN ELIGIBLE RESERVIST OR SUCH RESERVIST'S
SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE,
TOWN,  PART  TOWN,  SPECIAL  DISTRICT  OR  COUNTY PURPOSES, EXCLUSIVE OF
SPECIAL ASSESSMENTS,  PROVIDED  THAT  THE  GOVERNING  BODY  OF  A  CITY,
VILLAGE,  TOWN  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
  3. SUCH EXEMPTION SHALL NOT BE GRANTED  TO  AN  ELIGIBLE  PERSON  WITH
ACTIVE  MILITARY SERVICE, SUCH PERSON'S SPOUSE, AN ELIGIBLE RESERVIST OR
SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS:
  (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
  (B)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
USED  EXCLUSIVELY  FOR  THE  APPLICANT'S RESIDENCE BUT IS USED FOR OTHER
PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING

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

                                                           LBD01051-01-5

S. 534                              2

PORTION  ONLY  SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED BY THIS
SECTION; AND
  (C)  THE  ELIGIBLE PERSON WITH ACTIVE MILITARY SERVICE OR THE ELIGIBLE
RESERVIST RETAINED HIS OR HER ACTIVE DUTY STATUS  FOR  AT  LEAST  NINETY
CONSECUTIVE DAYS WITHIN THE IMMEDIATELY PRECEDING CALENDAR YEAR IN WHICH
HE OR SHE IS REQUESTING THE EXEMPTION AS AUTHORIZED BY THIS SECTION.
  4.  ANY  ELIGIBLE  PERSON WITH ACTIVE MILITARY SERVICE OR ANY ELIGIBLE
RESERVIST SHALL BE GRANTED THE EXEMPTION AS AUTHORIZED BY  THIS  SECTION
FOR  THE  PERIOD  OF HIS OR HER ACTIVE DUTY STATUS AS LONG AS HIS OR HER
PRIMARY RESIDENCE IS LOCATED WITHIN A VILLAGE, TOWN OR COUNTY  IN  WHICH
THE GOVERNING BODY OF SUCH VILLAGE, TOWN OR COUNTY, AFTER A PUBLIC HEAR-
ING,  ADOPTS  A  LOCAL  LAW,  ORDINANCE OR RESOLUTION PROVIDING FOR SUCH
EXEMPTION.
  5. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR  OR
OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
ING  SUCH  EXEMPTION  ON  OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
PRESCRIBED BY THE COMMISSIONER.
  6. NO APPLICANT WHO IS AN ELIGIBLE PERSON WITH ACTIVE MILITARY SERVICE
OR AN ELIGIBLE RESERVIST WHO BY REASON OF SUCH STATUS IS  RECEIVING  ANY
BENEFIT  UNDER  THE  PROVISIONS OF THIS ARTICLE ON THE EFFECTIVE DATE OF
THIS SECTION SHALL SUFFER ANY DIMINUTION OF SUCH BENEFIT BECAUSE OF  THE
PROVISIONS OF THIS SECTION.
  S  2.  This act shall take effect immediately, shall be deemed to have
been in full force and effect on and after September 11, 2001 and  shall
apply to taxable status dates occurring on or after September 11, 2001.