NY State Senate Bill 2017-S2407

Senate Bill S2407

2017-2018 Legislative Session

Relates to a real property tax exemption for property owned by certain persons performing active duty in a combat zone

download bill text pdf

Archive: Last Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs 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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to veterans, homeland security and military affairs
Jan 13, 2017	referred to veterans, homeland security and military affairs

2017-S2407 (ACTIVE) - Details

See Assembly Version of this Bill:: A9025
Current Committee:: Senate Veterans, Homeland Security And Military Affairs
Law Section:: Real Property Tax Law
Laws Affected:: Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2742
2011-2012: S1750, A5455
2013-2014: S2181, A566
2015-2016: S4527, A6520
2019-2020: S2930, A5344
2021-2022: S1378, A5766
2023-2024: S5442, A7796

2017-S2407 (ACTIVE) - Summary

Authorizes municipalities to offer a real property tax exemption for property owned by certain persons performing active duty in a combat zone in an amount equal to ten percent of the assessed value of the real property.

2017-S2407 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S2407

 TITLE OF BILL :  An act to amend the real property tax law, in
relation to a real property tax exemption for property owned by
certain persons performing active duty in a combat zone

 PURPOSE :

To provide local governments with the opportunity to afford any
homeowner who engaged in active service in the armed forces of the
United States during the year to receive a partial exemption from the
municipal real property taxes for that year

 SUMMARY OF PROVISIONS :

Section one of the bill adds a new section 458-c to the Real Property
Tax Law to provide local governments with the option to provide a
partial exemption against the municipal real property taxes assessed
on the primary residence of a person who was in active service in the
armed forces of the United States during the year.

Section two provides that this act shall take effect immediately and
shall apply to real property having a taxable status date on or after
such effective date.

 EXISTING LAW :

New bill

 JUSTIFICATION :

This bill assists in reducing the financial burden experienced by the
active military personnel in a combat zone. Many servicemen and women
have taken pay cuts from their civilian jobs to serve their country in
a time of need. These servicemen and women deserve support from their
government and fellow citizens including ameliorating financial
hardship for their families back home. Increased property taxes across
this State have imposed greater financial stress on these men and
women engaged in active combat duty. A 10% tax exemption on their
primary residence is warranted and helps mitigate the increasing tax
burdens of home ownership.

 LEGISLATIVE HISTORY :

2016: S.4527/A.6520 - Veterans, Homeland Security &Military
Affairs/Veterans' Affairs
2015: S.4527/A.6520 - Veterans, Homeland Security &Military
Affairs/Veterans' Affairs
2014: S.2181/A.566 - Veterans, Homeland Security &Military
Affairs/Veterans' Affairs
2013: S.2181/A.566 - Veterans, Homeland Security & Military
Affairs/Veterans' Affairs
2012: S.1750/A.5455 - Veterans, Homeland Security & Military
Affairs/Veterans' Affairs
2011: S.1750/A.5455 - Veterans, Homeland Security & Military
Affairs/Veterans' Affairs
2010: S.2742 - Veterans, Homeland Security & Military Affairs
2009: S.2742 - Veterans, Homeland Security & Military Affairs
2008: S.1311/A.438 - Passed Senate/Veterans' Affairs
2007: S.1311/A.438 - 3rd Reading Calendar/Veterans' Affairs
2006: S.5973/A.9054 - Veterans, Homeland Security & Military
Affairs/Veterans' Affairs
2005: S.5973/A.9054 - Rules/Real Property Taxation

 FISCAL IMPLICATIONS :

None to the State

 LOCAL FISCAL IMPLICATIONS :

This bill provides local governments with the option to a real
property tax exemption for qualified homeowners.

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to real
property having a taxable status date on or after such effective date.

2017-S2407 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2407
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 13, 2017
                                ___________
 
 Introduced  by  Sen.  GOLDEN -- 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 a real proper-
   ty tax exemption for property  owned  by  certain  persons  performing
   active duty in a combat zone

   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.  ACTIVE  DUTY  SERVICE IN A COMBAT ZONE.  1. FOR PURPOSES OF
 THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (A) "ACTIVE SERVICE IN THE ARMED FORCES OF THE  UNITED  STATES"  SHALL
 MEAN  ACTIVE DUTY (OTHER THAN FOR TRAINING) IN THE ARMY, NAVY (INCLUDING
 THE MARINE CORPS), AIR FORCE OR COAST GUARD  OF  THE  UNITED  STATES  AS
 DEFINED IN TITLE TEN OF THE UNITED STATES CODE.
   (B)  "COMBAT  ZONE"  SHALL MEAN AN AREA DESIGNATED BY THE PRESIDENT OF
 THE UNITED STATES BY EXECUTIVE ORDER AS A "COMBAT ZONE".
   (C) "QUALIFYING REAL PROPERTY" SHALL MEAN  RESIDENTIAL  REAL  PROPERTY
 OWNED  BY  A  PERSON WHO PERFORMED ACTIVE SERVICE IN THE ARMED FORCES OF
 THE UNITED STATES IN A COMBAT ZONE DURING THE TAXABLE YEAR.
   2. AFTER A PUBLIC HEARING, A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A
 LOCAL LAW PROVIDING FOR AN EXEMPTION PURSUANT TO THE PROVISIONS OF  THIS
 SECTION.  SUCH LOCAL LAW MAY PROVIDE THAT QUALIFYING REAL PROPERTY OWNED
 BY  A  PERSON  WHO  AT ANY TIME DURING THE TAXABLE YEAR PERFORMED ACTIVE
 SERVICE IN THE ARMED FORCES OF THE UNITED STATES IN A COMBAT ZONE  SHALL
 BE  EXEMPT  FROM  TAXATION  IN  AN  AMOUNT  EQUAL  TO TEN PERCENT OF THE
 ASSESSED VALUE OF SUCH QUALIFYING REAL PROPERTY.
   3. (A) THE AUTHORITY GRANTED IN SUBDIVISION TWO OF THIS SECTION  SHALL
 NOT  BE  CONSTRUED  TO  PERMIT A COUNTY, CITY, TOWN OR VILLAGE TO EXEMPT
 QUALIFYING REAL PROPERTY FROM TAXES LEVIED FOR SCHOOL PURPOSES.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD00458-01-7

 S. 2407                             2
 
   (B) THE PROVISIONS OF THIS SECTION SHALL ONLY APPLY TO QUALIFYING 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  OR  HIS  OR  HER SPOUSE'S PRIMARY RESIDENCE, SUCH
 PORTION SHALL NOT BE SUBJECT TO THE EXEMPTION GRANTED BY THIS SECTION.
   4.  AN  EXEMPTION  SHALL BE GRANTED PURSUANT TO THIS SECTION ONLY UPON
 APPLICATION BY THE OWNER OF THE PROPERTY ON A FORM AND IN SUCH A  MANNER
 AS  SHALL BE PRESCRIBED BY THE COMMISSIONER. THE APPLICANT SHALL FURNISH
 SUCH INFORMATION AS THE COMMISSIONER SHALL REQUIRE.
   § 2. This act shall take effect immediately and shall  apply  to  real
 property having a taxable status date on or after such effective date.

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