S T A T E   O F   N E W   Y O R K
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                                  2201

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 21, 2015
                               ___________

Introduced  by Sen. CARLUCCI -- 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 allowing muni-
  cipalities to accept retroactive applications for  real  property  tax
  exemptions from certain veterans

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

  Section 1. Subdivision 1 of section 458 of the real property  tax  law
is amended by adding a new paragraph 6 to read as follows:
  (6)  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION  OR ANY OTHER
PROVISION OF LAW TO THE CONTRARY, EACH COUNTY, CITY, TOWN OR VILLAGE MAY
ADOPT A LOCAL LAW ALLOWING THE ASSESSOR TO ACCEPT  RETROACTIVE  APPLICA-
TIONS  FOR  THE  EXEMPTION SET FORTH IN THIS SECTION FROM ANY VETERAN TO
WHOM AN EXEMPTION HAS ALREADY BEEN GRANTED PURSUANT TO THE PROVISIONS OF
THIS SECTION AND WHOSE SERVICE-CONNECTED DISABILITY RATING HAS  CHANGED;
PROVIDED,  HOWEVER,  THAT  SUCH  APPLICATIONS  MAY  ONLY BE ACCEPTED FOR
ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES OCCURRING
NO MORE THAN FIVE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
  S 2. Section 458-a of the real property tax law is amended by adding a
new subdivision 3-b to read as follows:
  3-B. NOTWITHSTANDING THE PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
PROVISION OF LAW TO THE CONTRARY, EACH COUNTY, CITY, TOWN OR VILLAGE MAY
ADOPT  A  LOCAL LAW ALLOWING THE ASSESSOR TO ACCEPT RETROACTIVE APPLICA-
TIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FROM  ANY  VETERAN  TO
WHOM AN EXEMPTION HAS ALREADY BEEN GRANTED PURSUANT TO THE PROVISIONS OF
THIS  SECTION AND WHOSE SERVICE-CONNECTED DISABILITY RATING HAS CHANGED;
PROVIDED, HOWEVER, THAT SUCH  APPLICATIONS  MAY  ONLY  BE  ACCEPTED  FOR
ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES OCCURRING
NO MORE THAN FIVE YEARS PRECEDING THE DATE OF SUCH APPLICATION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03502-01-5

              

S. 2201                             2

  S 3. Section 458-b of the real property tax law is amended by adding a
new subdivision 3-a to read as follows:
  3-A.  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION OR ANY OTHER
PROVISION OF LAW TO THE CONTRARY, EACH COUNTY, CITY, TOWN OR VILLAGE MAY
ADOPT A LOCAL LAW ALLOWING THE ASSESSOR TO ACCEPT  RETROACTIVE  APPLICA-
TIONS  FOR  THE  EXEMPTION SET FORTH IN THIS SECTION FROM ANY VETERAN TO
WHOM AN EXEMPTION HAS ALREADY BEEN GRANTED PURSUANT TO THE PROVISIONS OF
THIS SECTION AND WHOSE SERVICE-CONNECTED DISABILITY RATING HAS  CHANGED;
PROVIDED,  HOWEVER,  THAT  SUCH  APPLICATIONS  MAY  ONLY BE ACCEPTED FOR
ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES OCCURRING
NO MORE THAN FIVE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
  S 4. This act shall take effect immediately.