S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8729--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             October 20, 2017
                                ___________
 
 Introduced  by  M.  of  A.  SKOUFIS,  BARNWELL,  HUNTER,  SIMON,  JONES,
   JEAN-PIERRE, CASTORINA, SEAWRIGHT, ENGLEBRIGHT, GOTTFRIED, RICHARDSON,
   PICHARDO, RAIA, ERRIGO, LAWRENCE, PALMESANO, STEC,  BARCLAY,  PALUMBO,
   NIOU  --  Multi-Sponsored  by -- M. of A. BLANKENBUSH, CURRAN, DAVILA,
   GIGLIO, M. L. MILLER, THIELE, WALSH -- read once and referred  to  the
   Committee  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 establishing a
   tax exemption for improvements to the  property  of  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:
   §  458-C.  IMPROVEMENTS TO PROPERTY OF SEVERELY INJURED MEMBERS OF THE
 ARMED FORCES OF THE UNITED STATES. 1. FOR THE PURPOSE OF  THIS  SECTION,
 "MEMBER  OF  THE  ARMED FORCES OF THE UNITED STATES" SHALL MEAN A PERSON
 WHO SERVED IN THE ARMY, NAVY, AIR  FORCE,  MARINES,  COAST  GUARD  OR  A
 RESERVE COMMAND.
   2.  REAL  PROPERTY  ALTERED, INSTALLED OR IMPROVED FOR THE PURPOSES OF
 REMOVAL OF ARCHITECTURAL BARRIERS  THAT  CHALLENGE  THE  MOBILITY  OF  A
 SEVERELY INJURED MEMBER OF THE ARMED FORCES OF THE UNITED STATES WHO HAS
 A  SERVICE-CONNECTED  DISABILITY DUE TO COMBAT AND FOUND FIT TO SERVE BY
 THE PHYSICAL  EVALUATION  BOARD  OF  SUCH  SERVICE  MEMBER'S  BRANCH  OF
 SERVICE, IN EXISTING PROPERTY USED SOLELY FOR RESIDENTIAL PURPOSES SHALL
 BE  EXEMPT  FROM  TAXATION  AND SPECIAL AD VALOREM LEVIES AS HEREINAFTER
 PROVIDED. AFTER A PUBLIC HEARING, THE GOVERNING BOARD OF A COUNTY, CITY,
 TOWN OR VILLAGE MAY ADOPT A LOCAL LAW AND A SCHOOL DISTRICT MAY ADOPT  A
 RESOLUTION  TO  GRANT THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD13576-02-8

 A. 8729--A                          2
 
 A COPY OF SUCH LOCAL LAW OR RESOLUTION SHALL BE FILED WITH  THE  COMMIS-
 SIONER  AND  THE  ASSESSOR  OF  SUCH  COUNTY,  CITY, TOWN OR VILLAGE WHO
 PREPARES THE ASSESSMENT ROLL ON WHICH THE TAXES OF  SUCH  COUNTY,  CITY,
 TOWN, VILLAGE OR SCHOOL DISTRICT ARE LEVIED.
   3.  (A) IMPROVEMENTS TO SUCH REAL PROPERTY SHALL BE EXEMPT PURSUANT TO
 THE FOLLOWING EXEMPTION SCHEDULE:
 YEAR OF EXEMPTION                     PERCENTAGE OF EXEMPTION
        1                                        50
        2                                        45
        3                                        40
        4                                        35
        5                                        30
        6                                        25
        7                                        20
        8                                        15
        9                                        10
       10                                         5
   (B) NO EXEMPTION SHALL BE GRANTED FOR ALTERATIONS,  INSTALLATIONS,  OR
 IMPROVEMENTS  UNLESS  SUCH  ALTERATIONS,  INSTALLATIONS, OR IMPROVEMENTS
 WERE COMMENCED AFTER THE DATE OF THE  SEVERELY  INJURED  MEMBER  OF  THE
 ARMED  FORCES'  DISABILITY DUE TO COMBAT AND SUBSEQUENT TO THE EFFECTIVE
 DATE OF THE LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDIVISION  TWO
 OF  THIS  SECTION.    NOTWITHSTANDING  THE  FOREGOING PROVISION, IF SUCH
 ALTERATIONS, INSTALLATIONS OR IMPROVEMENTS WERE COMMENCED PRIOR  TO  THE
 EFFECTIVE DATE OF THE LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDI-
 VISION TWO OF THIS SECTION, SUCH ALTERNATIONS, INSTALLATIONS OR IMPROVE-
 MENTS  MAY  RECEIVE  AN  EXEMPTION PURSUANT TO THE EXEMPTION SCHEDULE OF
 THIS SECTION FOR THE REMAINDER OF THE AUTHORIZED PERIOD OF EXEMPTION  AS
 IF  SUCH  ALTERATIONS, INSTALLATIONS OR IMPROVEMENTS, HAD BEEN COMMENCED
 ON OR AFTER SUCH EFFECTIVE DATE; PROVIDED, HOWEVER, THE  PROPERTY  SHALL
 NOT  BE  ELIGIBLE  FOR  REFUNDS  OF PROPERTY TAXES OR SPECIAL AD VALOREM
 LEVIES PAID PRIOR TO THE EFFECTIVE DATE OF THE LOCAL LAW OR RESOLUTION.
   4. FOR THE PURPOSE OF THIS SECTION, THE TERMS ALTERATION, INSTALLATION
 AND IMPROVEMENT SHALL NOT INCLUDE ORDINARY MAINTENANCE AND REPAIR.
   5. (A) THE PROVISIONS OF THIS SECTION SHALL ONLY APPLY TO THE QUALIFY-
 ING 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.
   (B)  THE  EXEMPTION  FROM  TAXATION  PROVIDED BY THIS SECTION SHALL BE
 APPLICABLE TO COUNTY, CITY, TOWN, VILLAGE, AND SCHOOL DISTRICT TAXATION.
   (C) IF A SEVERELY INJURED MEMBER OF THE  UNITED  STATES  ARMED  FORCES
 RECEIVES  THE  EXEMPTION  UNDER  SECTIONS FOUR HUNDRED FIFTY-EIGHT, FOUR
 HUNDRED FIFTY-EIGHT-A, FOUR HUNDRED FIFTY-EIGHT-B, FOUR  HUNDRED  FIFTY-
 NINE  OR  FOUR  HUNDRED FIFTY-NINE-C OF THIS TITLE, THE SEVERELY INJURED
 MEMBER OF THE ARMED FORCES OF THE UNITED STATES SHALL  NOT  BE  ELIGIBLE
 UNDER THIS SECTION.
   6.  (A)  APPLICATIONS  FOR  THE EXEMPTION ALLOWABLE UNDER THIS SECTION
 SHALL BE MADE BY THE OWNER, OR ALL OTHER OWNERS, OF THE  PROPERTY  ON  A
 FORM  PRESCRIBED BY THE COMMISSIONER. THE OWNER OR OWNERS SHALL FILE THE
 COMPLETED FORM IN THE ASSESSOR'S OFFICE OF THE  COUNTY,  CITY,  TOWN  OR
 VILLAGE  HAVING  THE  POWER TO ASSESS PROPERTY FOR TAXATION ON OR BEFORE
 THE APPROPRIATE TAXABLE STATUS  DATE  OF  SUCH  COUNTY,  CITY,  TOWN  OR
 VILLAGE, WITH THE FOLLOWING DOCUMENTATION:
   (I) A COPY OF THE APPLICANT'S MILITARY ID CARD;
   (II) A COPY OF THE APPLICANT'S CURRENT MILITARY ORDERS;

 A. 8729--A                          3
 
   (III)  A STATEMENT FROM THE APPLICANT'S COMMANDER OR SUPERIOR ADDRESS-
 ING THE APPLICANT'S PHYSICAL CAPABILITIES;
   (IV)  A  LETTER  OR LETTERS FROM THE APPLICANT'S TREATING PHYSICIAN OR
 PHYSICIANS ADDRESSING THE APPLICANT'S PHYSICAL CAPABILITIES AND NEED FOR
 THE ALTERATIONS, INSTALLATIONS OR IMPROVEMENTS OF THE APPLICANT'S PRIMA-
 RY RESIDENCE;
   (V) COPY OF THE AFTER ACTION REPORT WHICH DESCRIBES  THE  EVENTS  THAT
 RESULTED IN THE DISABILITY; AND
   (VI)  ANY OTHER EVIDENCE DETERMINED TO BE NECESSARY BY THE COMMISSION-
 ER.
   (B) ANY APPLICANT CONVICTED OF MAKING A FALSE STATEMENT ON THE  APPLI-
 CATION  OR SUBMITTED EVIDENCE FOR SUCH EXEMPTION SHALL BE SUBJECT TO THE
 PENALTIES PRESCRIBED IN ARTICLE ONE HUNDRED SEVENTY-FIVE  OF  THE  PENAL
 LAW.
   (C)  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION  OR ANY OTHER
 PROVISIONS 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 ON OR BEFORE THE FIFTEENTH DAY OF MARCH OF
 THE APPROPRIATE TAX YEARS.
   7. IF SATISFIED THAT THE APPLICANT IS ENTITLED TO AN EXEMPTION  PURSU-
 ANT TO THIS SECTION, THE ASSESSOR SHALL APPROVE THE APPLICATION AND SUCH
 BUILDING SHALL THEREAFTER BE EXEMPT FROM TAXATION AND SPECIAL AD VALOREM
 LEVIES  AS  HEREIN PROVIDED COMMENCING WITH THE ASSESSMENT ROLL PREPARED
 ON THE BASIS OF THE TAXABLE STATUS DATE REFERRED TO IN SUBDIVISION THREE
 OF THIS SECTION.  THE ASSESSED VALUE OF ANY EXEMPTION  GRANTED  PURSUANT
 TO  THIS SECTION SHALL BE ENTERED BY THE ASSESSOR ON THE ASSESSMENT ROLL
 WITH THE TAXABLE PROPERTY, WITH THE AMOUNT OF THE EXEMPTION SHOWN  IN  A
 SEPARATE COLUMN.
   8.  A  COUNTY,  CITY, TOWN OR VILLAGE MAY BY LOCAL LAW, OR IN A SCHOOL
 DISTRICT MAY BY RESOLUTION:
   (I) REDUCE THE PER CENTUM OF THE EXEMPTION OTHERWISE ALLOWED  PURSUANT
 TO THIS SECTION; AND
   (II)  LIMIT  ELIGIBILITY  FOR  THE  EXEMPTION TO THOSE FORMS OF ALTER-
 ATIONS, INSTALLATIONS, OR IMPROVEMENTS AS ARE PRESCRIBED IN  SUCH  LOCAL
 LAW OR RESOLUTION.
   § 2. 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 date  occurring
 on or after such date.