Assembly Bill A5368

2017-2018 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

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Archive: Last Bill Status - In Assembly 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

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2017-A5368 (ACTIVE) - Details

Current Committee:
Assembly Veterans
Law Section:
Real Property Tax Law
Laws Affected:
Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5728
2011-2012: A5041, A9256
2013-2014: A4621
2015-2016: A4908

2017-A5368 (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.

2017-A5368 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5368
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 8, 2017
                                ___________
 
 Introduced  by  M.  of A. WALTER, FINCH, RAIA, GRAF, MONTESANO, BRONSON,
   STEC, STECK,  HAWLEY,  CURRAN,  CROUCH,  LAWRENCE  --  read  once  and
   referred to the Committee on Veterans' 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:
   § 458-C. APPLICATION FOR CERTAIN VETERANS  EXEMPTIONS.  1.    NOTWITH-
 STANDING  ANY  OTHER PROVISIONS OF LAW TO THE CONTRARY, IF THE GOVERNING
 BODY OF A COUNTY, CITY, TOWN OR VILLAGE ADOPTS  A  RESOLUTION  THEREFOR,
 THE  ASSESSOR OF ANY TAXING MUNICIPALITY MAY 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.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04332-01-7

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