Senate Bill S2520A

2017-2018 Legislative Session

Authorizes a real property tax exemption for certain eligible reservists

download bill text pdf

Sponsored By

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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Bill Amendments

2017-S2520 - Details

See Assembly Version of this Bill:
A8711
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:
2013-2014: S6429
2015-2016: S534, A2635
2019-2020: S713
2021-2022: S1702
2023-2024: S244

2017-S2520 - Summary

Authorizes a real property tax exemption for certain eligible reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such eligible reservists to be his or her primary residence; such reservist must have retained his or her active duty status for at least 90 consecutive days to claim such tax exemption.

2017-S2520 - Sponsor Memo

2017-S2520 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2520
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 13, 2017
                                ___________
 
 Introduced  by Sen. GALLIVAN -- 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 tax exemptions
   for persons with active military service  of  the  United  States  and
   eligible reservists

   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. EXEMPTION FOR CERTAIN PERSONS WITH ACTIVE MILITARY SERVICE OF
 THE  UNITED  STATES  AND  CERTAIN  RESERVISTS.  1.  FOR PURPOSES OF THIS
 SECTION, "ELIGIBLE RESERVIST" MEANS A MEMBER OF A RESERVE  COMPONENT  OF
 THE  ARMED  FORCES  OF  THE  UNITED STATES ORDERED TO ACTIVE DUTY BY THE
 PRESIDENT OF THE UNITED STATES.
   2. REAL PROPERTY OWNED BY AN  ELIGIBLE  PERSON  WITH  ACTIVE  MILITARY
 SERVICE, SUCH PERSON'S SPOUSE, AN ELIGIBLE RESERVIST OR SUCH RESERVIST'S
 SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE,
 TOWN,  PART  TOWN,  SPECIAL  DISTRICT  OR  COUNTY PURPOSES, EXCLUSIVE OF
 SPECIAL ASSESSMENTS,  PROVIDED  THAT  THE  GOVERNING  BODY  OF  A  CITY,
 VILLAGE,  TOWN  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
 ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   3. SUCH EXEMPTION SHALL NOT BE GRANTED  TO  AN  ELIGIBLE  PERSON  WITH
 ACTIVE  MILITARY SERVICE, SUCH PERSON'S SPOUSE, AN ELIGIBLE RESERVIST OR
 SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS:
   (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
   (B)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
 USED  EXCLUSIVELY  FOR  THE  APPLICANT'S RESIDENCE BUT IS USED FOR OTHER
 PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00290-01-7
              

co-Sponsors

2017-S2520A - Details

See Assembly Version of this Bill:
A8711
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:
2013-2014: S6429
2015-2016: S534, A2635
2019-2020: S713
2021-2022: S1702
2023-2024: S244

2017-S2520A - Summary

Authorizes a real property tax exemption for certain eligible reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such eligible reservists to be his or her primary residence; such reservist must have retained his or her active duty status for at least 90 consecutive days to claim such tax exemption.

2017-S2520A - Sponsor Memo

2017-S2520A - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2520--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 13, 2017
                                ___________
 
 Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Veterans, Homeland Securi-
   ty and Military Affairs -- 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 tax exemptions
   for certain eligible reservists
 
   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. EXEMPTION FOR CERTAIN RESERVISTS. 1.  FOR  PURPOSES  OF  THIS
 SECTION,  "ELIGIBLE  RESERVIST" MEANS A MEMBER OF A RESERVE COMPONENT OF
 THE ARMED FORCES OF THE UNITED STATES ORDERED  TO  ACTIVE  DUTY  BY  THE
 PRESIDENT OF THE UNITED STATES.
   2.  REAL  PROPERTY  OWNED BY AN ELIGIBLE RESERVIST OR SUCH RESERVIST'S
 SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE,
 TOWN, PART TOWN, SPECIAL  DISTRICT  OR  COUNTY  PURPOSES,  EXCLUSIVE  OF
 SPECIAL  ASSESSMENTS,  PROVIDED  THAT  THE  GOVERNING  BODY  OF  A CITY,
 VILLAGE, TOWN OR COUNTY, AFTER A PUBLIC HEARING,  ADOPTS  A  LOCAL  LAW,
 ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   3.  SUCH  EXEMPTION  SHALL  NOT BE GRANTED TO AN ELIGIBLE RESERVIST OR
 SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS:
   (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
   (B)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
 USED  EXCLUSIVELY  FOR  THE  APPLICANT'S RESIDENCE BUT IS USED FOR OTHER
 PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING
 PORTION  ONLY  SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED BY THIS
 SECTION; AND
   (C) THE ELIGIBLE RESERVIST RETAINED HIS OR HER ACTIVE DUTY STATUS  FOR
 AT LEAST NINETY CONSECUTIVE DAYS WITHIN THE IMMEDIATELY PRECEDING CALEN-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

co-Sponsors

2017-S2520B (ACTIVE) - Details

See Assembly Version of this Bill:
A8711
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:
2013-2014: S6429
2015-2016: S534, A2635
2019-2020: S713
2021-2022: S1702
2023-2024: S244

2017-S2520B (ACTIVE) - Summary

Authorizes a real property tax exemption for certain eligible reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such eligible reservists to be his or her primary residence; such reservist must have retained his or her active duty status for at least 90 consecutive days to claim such tax exemption.

2017-S2520B (ACTIVE) - Sponsor Memo

2017-S2520B (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2520--B
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 13, 2017
                                ___________
 
 Introduced  by Sens. GALLIVAN, PHILLIPS -- read twice and ordered print-
   ed, and when printed to be committed to  the  Committee  on  Veterans,
   Homeland  Security  and Military Affairs -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee -- recommitted to the Committee on Veterans, Homeland Security and
   Military Affairs in accordance with Senate Rule 6, sec. 8 -- 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 tax exemptions
   for certain eligible reservists
 
   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.  EXEMPTION  FOR  CERTAIN RESERVISTS. 1. FOR PURPOSES OF THIS
 SECTION, "ELIGIBLE RESERVIST" MEANS A MEMBER OF A RESERVE  COMPONENT  OF
 THE  ARMED  FORCES  OF  THE  UNITED STATES ORDERED TO ACTIVE DUTY BY THE
 PRESIDENT OF THE UNITED STATES.
   2. REAL PROPERTY OWNED BY AN ELIGIBLE RESERVIST  OR  SUCH  RESERVIST'S
 SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR CITY, VILLAGE,
 TOWN,  PART  TOWN,  SPECIAL  DISTRICT  OR  COUNTY PURPOSES, EXCLUSIVE OF
 SPECIAL ASSESSMENTS,  PROVIDED  THAT  THE  GOVERNING  BODY  OF  A  CITY,
 VILLAGE,  TOWN  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
 ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   3. SUCH EXEMPTION SHALL NOT BE GRANTED TO  AN  ELIGIBLE  RESERVIST  OR
 SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS:
   (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
   (B)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
 USED EXCLUSIVELY FOR THE APPLICANT'S RESIDENCE BUT  IS  USED  FOR  OTHER
 PURPOSES,  SUCH  PORTION  SHALL BE SUBJECT TO TAXATION AND THE REMAINING
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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