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

                                  2388

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 16, 2015
                               ___________

Introduced  by M. of A. BARRETT, SKOUFIS, SANTABARBARA, BRINDISI -- read
  once and referred to the Committee on Veterans' Affairs

AN ACT to amend the real property tax law, in relation  to  prorating  a
  veteran's exemption if such veteran moves within the same county

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 9 of section 458 of the real property tax  law,
as  amended  by  chapter  503  of the laws of 2008, is amended and a new
subdivision 11 is added to read as follows:
  9. Notwithstanding the provisions of subdivision one of this  section,
the  governing  body  of  any  [municipality] CITY, TOWN OR VILLAGE may,
after public hearing, adopt a local law, ordinance or resolution provid-
ing where a veteran, the spouse of the veteran or unremarried  surviving
spouse already receiving an exemption pursuant to this section sells the
property  receiving the exemption and purchases property within the same
[city, town or village] COUNTY, OR IN THE CASE OF A CITY HAVING A  POPU-
LATION  OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, the asses-
sor shall transfer and prorate, for the remainder of  the  fiscal  year,
the  exemption  which the veteran, the spouse of the veteran or unremar-
ried surviving spouse received. The prorated exemption  shall  be  based
upon  the  date  the  veteran,  the spouse of the veteran or unremarried
surviving spouse obtains title to the new property and shall  be  calcu-
lated  by  multiplying  the  tax rate or rates for each municipal corpo-
ration which levied taxes, or for which taxes were levied, on the appro-
priate tax roll used for the fiscal  year  or  years  during  which  the
transfer  occurred  times the previously granted exempt amount times the
fraction of each fiscal year or years remaining subsequent to the trans-
fer of title. Nothing in this section shall be construed to  remove  the
requirement that any such veteran, the spouse of the veteran or unremar-
ried  surviving spouse transferring an exemption pursuant to this subdi-
vision shall reapply for  the  exemption  authorized  pursuant  to  this

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02442-01-5
              

A. 2388                             2

section  on  or  before  the following taxable status date, in the event
such veteran, the spouse of the veteran or unremarried surviving  spouse
wishes to receive the exemption in future fiscal years.
  11.    NOTWITHSTANDING  THE  PROVISIONS  OF  SUBDIVISION  ONE  OF THIS
SECTION, THE GOVERNING BODY OF ANY COUNTY OR CITY WITH A  POPULATION  OF
ONE  MILLION  OR  MORE  PERSONS MAY, AFTER PUBLIC HEARING, ADOPT A LOCAL
LAW, ORDINANCE OR RESOLUTION PROVIDING WHERE A VETERAN,  THE  SPOUSE  OF
THE  VETERAN  OR  UNREMARRIED  SURVIVING  SPOUSE  ALREADY  RECEIVING  AN
EXEMPTION PURSUANT TO THIS SECTION  SELLS  THE  PROPERTY  RECEIVING  THE
EXEMPTION  AND PURCHASES PROPERTY WITHIN THE SAME COUNTY, OR IN THE CASE
OF A CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS, WITHIN THE
SAME CITY, THE ASSESSOR SHALL TRANSFER AND PRORATE, FOR THE REMAINDER OF
THE FISCAL YEAR, THE EXEMPTION WHICH THE  VETERAN,  THE  SPOUSE  OF  THE
VETERAN OR UNREMARRIED SURVIVING SPOUSE RECEIVED. THE PRORATED EXEMPTION
SHALL  BE  BASED UPON THE DATE THE VETERAN, THE SPOUSE OF THE VETERAN OR
UNREMARRIED SURVIVING SPOUSE OBTAINS TITLE TO THE NEW PROPERTY AND SHALL
BE CALCULATED BY MULTIPLYING THE TAX RATE OR RATES  FOR  EACH  MUNICIPAL
CORPORATION  WHICH  LEVIED TAXES, OR FOR WHICH TAXES WERE LEVIED, ON THE
APPROPRIATE TAX ROLL USED FOR THE FISCAL YEAR OR YEARS DURING WHICH  THE
TRANSFER  OCCURRED  TIMES THE PREVIOUSLY GRANTED EXEMPT AMOUNT TIMES THE
FRACTION OF EACH FISCAL YEAR OR YEARS REMAINING SUBSEQUENT TO THE TRANS-
FER OF TITLE. NOTHING IN THIS SECTION SHALL BE CONSTRUED TO  REMOVE  THE
REQUIREMENT THAT ANY SUCH VETERAN, THE SPOUSE OF THE VETERAN OR UNREMAR-
RIED  SURVIVING SPOUSE TRANSFERRING AN EXEMPTION PURSUANT TO THIS SUBDI-
VISION SHALL REAPPLY FOR  THE  EXEMPTION  AUTHORIZED  PURSUANT  TO  THIS
SECTION  ON  OR  BEFORE  THE FOLLOWING TAXABLE STATUS DATE, IN THE EVENT
SUCH VETERAN, THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING  SPOUSE
WISHES TO RECEIVE THE EXEMPTION IN FUTURE FISCAL YEARS.
  S  2.  Subdivision 8 of section 458-a of the real property tax law, as
amended by chapter 503 of the laws of 2008, is amended and a new  subdi-
vision 10 is added to read as follows:
  8.  Notwithstanding the provisions of paragraph (c) of subdivision one
of this section and subdivision three of  this  section,  the  governing
body of any [municipality] CITY, TOWN OR VILLAGE may, after public hear-
ing,  adopt  a local law, ordinance or resolution providing that where a
veteran, the spouse of  the  veteran  or  unremarried  surviving  spouse
already  receiving an exemption pursuant to this section sells the prop-
erty receiving the exemption and  purchases  property  within  the  same
[city,  town or village] COUNTY, OR IN THE CASE OF A CITY HAVING A POPU-
LATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, the  asses-
sor  shall  transfer  and prorate, for the remainder of the fiscal year,
the exemption received. The prorated exemption shall be based  upon  the
date  the  veteran,  the  spouse of the veteran or unremarried surviving
spouse obtains title to the new property  and  shall  be  calculated  by
multiplying  the  tax rate or rates for each municipal corporation which
levied taxes, or for which taxes were levied,  on  the  appropriate  tax
roll  used  for  the  fiscal  year  or  years  during which the transfer
occurred times the previously granted exempt amount times  the  fraction
of  each  fiscal  year  or years remaining subsequent to the transfer of
title. Nothing in this section shall be construed to remove the require-
ment that any such veteran, the spouse of  the  veteran  or  unremarried
surviving  spouse transferring an exemption pursuant to this subdivision
shall reapply for the exemption authorized pursuant to this  section  on
or  before the following taxable status date, in the event such veteran,
the spouse of the veteran or  unremarried  surviving  spouse  wishes  to
receive the exemption in future fiscal years.

A. 2388                             3

  10.    NOTWITHSTANDING  THE PROVISIONS OF PARAGRAPH (C) OF SUBDIVISION
ONE OF THIS SECTION AND SUBDIVISION THREE OF THIS SECTION, THE GOVERNING
BODY OF ANY COUNTY OR CITY HAVING A POPULATION OF ONE  MILLION  OR  MORE
PERSONS  MAY,  AFTER  PUBLIC  HEARING,  ADOPT  A LOCAL LAW, ORDINANCE OR
RESOLUTION  PROVIDING THAT WHERE A VETERAN, THE SPOUSE OF THE VETERAN OR
UNREMARRIED SURVIVING SPOUSE ALREADY RECEIVING AN EXEMPTION PURSUANT  TO
THIS  SECTION  SELLS  THE PROPERTY RECEIVING THE EXEMPTION AND PURCHASES
PROPERTY WITHIN THE SAME COUNTY, OR IN THE CASE OF A CITY HAVING A POPU-
LATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, THE  ASSES-
SOR  SHALL  TRANSFER  AND PRORATE, FOR THE REMAINDER OF THE FISCAL YEAR,
THE EXEMPTION RECEIVED. THE PRORATED EXEMPTION SHALL BE BASED  UPON  THE
DATE  THE  VETERAN,  THE  SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING
SPOUSE OBTAINS TITLE TO THE NEW PROPERTY  AND  SHALL  BE  CALCULATED  BY
MULTIPLYING  THE  TAX RATE OR RATES FOR EACH MUNICIPAL CORPORATION WHICH
LEVIED TAXES, OR FOR WHICH TAXES WERE LEVIED,  ON  THE  APPROPRIATE  TAX
ROLL  USED  FOR  THE  FISCAL  YEAR  OR  YEARS  DURING WHICH THE TRANSFER
OCCURRED TIMES THE PREVIOUSLY GRANTED EXEMPT AMOUNT TIMES  THE  FRACTION
OF  EACH  FISCAL  YEAR  OR YEARS REMAINING SUBSEQUENT TO THE TRANSFER OF
TITLE. NOTHING IN THIS SECTION SHALL BE CONSTRUED TO REMOVE THE REQUIRE-
MENT THAT ANY SUCH VETERAN, THE SPOUSE OF  THE  VETERAN  OR  UNREMARRIED
SURVIVING  SPOUSE TRANSFERRING AN EXEMPTION PURSUANT TO THIS SUBDIVISION
SHALL REAPPLY FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS  SECTION  ON
OR  BEFORE THE FOLLOWING TAXABLE STATUS DATE, IN THE EVENT SUCH VETERAN,
THE SPOUSE OF THE VETERAN OR  UNREMARRIED  SURVIVING  SPOUSE  WISHES  TO
RECEIVE THE EXEMPTION IN FUTURE FISCAL YEARS.
  S 3. This act shall take effect on the second 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 and after such date.