NY State Senate Bill 2017-S4227

Senate Bill S4227

2017-2018 Legislative Session

Permits municipalities the local option of providing a tax exemption to National Guard members and reservists

download bill text pdf

Archive: Last Bill Status - In Senate Committee Rules 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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 20, 2018	committed to rules
May 14, 2018	advanced to third reading
May 09, 2018	2nd report cal.
May 08, 2018	1st report cal.1075
Jan 03, 2018	referred to veterans, homeland security and military affairs
Jun 21, 2017	committed to rules
May 17, 2017	advanced to third reading
May 16, 2017	2nd report cal.
May 15, 2017	1st report cal.926
Feb 06, 2017	referred to veterans, homeland security and military affairs

Votes

- May 7, 2018 - Veterans, Homeland Security And Military Affairs Committee Vote
  S4227
  
  11
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  1
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Veterans, Homeland Security And Military Affairs Committee Vote: May 7, 2018
      
      aye (11)
      
      Addabbo Jr.
      
      Amedore
      
      Carlucci
      
      Comrie
      
      Croci
      
      Felder
      
      Golden
      
      Kaminsky
      
      Larkin
      
      Marchione
      
      Ortt
      
      absent (1)
      
      Sanders Jr.
  May 15, 2017 - Veterans, Homeland Security And Military Affairs Committee Vote
  S4227
  
  13
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Veterans, Homeland Security And Military Affairs Committee Vote: May 15, 2017
      
      aye (13)
      
      Addabbo Jr.
      
      Amedore
      
      Carlucci
      
      Comrie
      
      Croci
      
      Felder
      
      Golden
      
      Jacobs
      
      Kaminsky
      
      Larkin
      
      Marchione
      
      Ortt
      
      Sanders Jr.

co-Sponsors

View additional co-sponsors

2017-S4227 (ACTIVE) - Details

See Assembly Version of this Bill:: A5255
Current Committee:: Senate Rules
Law Section:: Real Property Tax Law
Laws Affected:: Add §458-c, RPT L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S2667, A1553
2021-2022: S2090, A1282
2023-2024: S4568, A1098
2025-2026: S1868, A515

2017-S4227 (ACTIVE) - Summary

Provides a tax exemption for U.S. military reservists and members of the National Guard.

2017-S4227 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S4227

 TITLE OF BILL :  An act to amend the real property tax law, in
relation to permitting municipalities the local option of providing a
tax exemption to National Guard members and reservists

 PURPOSE :

To allow active and retired members of the National Guard or Reserves
to receive the same real property tax benefits as other service
members.

 SUMMARY OF PROVISIONS :

Section 1 amends section 458-c of the real property tax law to grant
the governing body of any municipality the authority to adopt or amend
local laws or ordinances provided that qualifying real property may be
exempt from taxation in an amount equal to five percent of its
assessed value. Such exemption shall not be in addition to any other
military exemption or abatement of taxes. Such exemption shall be
granted upon an application from a qualified owner. Application shall
be made annually and shall include a copy of the owner's twenty-year
favorable service letter from the United States department of defense.
Qualification shall be determined by the assessor of such municipality
which has the power to assess property for taxation.  "Qualified
owner" is defined as active and retired members of the National Guard

or Reserves. "Qualifying residential real property" means property
owned by a qualified owner which is used exclusively for residential
purposes. "Municipality" means a county, town, city, or village.

Section 2 states that the amendments will take effect immediately.

 JUSTIFICATION :

New York State takes pride in its military personnel. Members of the
National Guard and Reserves choose to give their time to our country
and are ready to put their lives at risk should an extreme situation
arise. These brave citizens deserve recognition and appreciation for
their willingness to serve, and were finally granted that recognition
by the Jeff Miller and Richard Blumenthal Veterans Health Care and
Benefits Improvement Act of 2016. This federal law expands the federal
legal definition of a veteran for National Guardsmen and reservists
who honorably serve or had served in the military for 20 years but
were never called up for federal active duty for an extended period of
time.

New York State law, however, has not been amended to reflect this
change in the federal law. As such, National Guard members and
reservists who served in the military for 20 years but were never
called up for federal active duty for an extended period of time are
still not eligible for many veterans' benefits provided for in State
law, including any of the available veterans' property tax exemptions.
Allowing National Guardsmen to receive the same property tax exemption
as other members of the military will reflect the updated federal law
and demonstrate New York State's gratitude for their service.

 LEGISLATIVE HISTORY :

New bill.

 FISCAL IMPLICATIONS :

None to the State.

 EFFECTIVE DATE :
This bill will become effective immediately after it becomes law.

2017-S4227 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4227
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             February 6, 2017
                                ___________
 
 Introduced by Sen. MARCHIONE -- 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 permitting
   municipalities the local  option  of  providing  a  tax  exemption  to
   National Guard members and 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 NATIONAL GUARD MEMBERS AND RESERVISTS. 1. AS
 USED IN THIS SECTION:
   (A) "QUALIFIED OWNER"  MEANS  AN  ACTIVE  OR  RETIRED  MEMBER  OF  THE
 NATIONAL  GUARD  OR  RESERVES.  WHERE PROPERTY IS OWNED BY MORE THAN ONE
 QUALIFIED OWNER,  THE  EXEMPTION  TO  WHICH  EACH  IS  ENTITLED  MAY  BE
 COMBINED.
   (B)  "QUALIFYING  RESIDENTIAL REAL PROPERTY" MEANS PROPERTY OWNED BY A
 QUALIFIED OWNER WHICH IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED  HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
 SO USED EXCLUSIVELY FOR RESIDENTIAL  PURPOSES  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.  SUCH  PROPERTY  MUST BE THE PRIMARY RESIDENCE OF THE QUALIFIED
 OWNER, UNLESS THE QUALIFIED OWNER IS ABSENT FROM  THE  PROPERTY  DUE  TO
 MEDICAL REASONS OR INSTITUTIONALIZATION.
   (C) "MUNICIPALITY" MEANS A COUNTY, TOWN, CITY OR VILLAGE.
   2.  THE  GOVERNING  BODY  OF ANY MUNICIPALITY ACTING THROUGH ITS LOCAL
 LEGISLATIVE BODY OR OTHER GOVERNING AGENCY,  IS  HEREBY  AUTHORIZED  AND
 EMPOWERED  TO  ADOPT  AND  AMEND LOCAL LAWS OR ORDINANCES PROVIDING THAT
 QUALIFYING REAL PROPERTY MAY BE EXEMPT FROM REAL PROPERTY TAXES,  IN  AN
 AMOUNT  EQUAL  TO  FIVE  PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD07090-01-7

 S. 4227                             2
 
 SUCH EXEMPTION SHALL NOT BE IN ADDITION TO ANY OTHER MILITARY  EXEMPTION
 OR ABATEMENT OF TAXES AUTHORIZED BY LAW.
   3.  SUCH  EXEMPTION FROM TAXATION SHALL BE GRANTED UPON AN APPLICATION
 WHICH SHALL INCLUDE A STATEMENT THAT A QUALIFIED OWNER  RESIDES  AT  THE
 PROPERTY.   APPLICATION SHALL BE MADE ANNUALLY UPON A FORM TO BE PROMUL-
 GATED BY THE COMMISSIONER AND SHALL INCLUDE  A  COPY  OF  THE  QUALIFIED
 OWNER'S  TWENTY-YEAR  FAVORABLE  SERVICE  LETTER  FROM THE UNITED STATES
 DEPARTMENT OF DEFENSE. THE APPLICATION AND TWENTY-YEAR FAVORABLE SERVICE
 LETTER SHALL BE FILED BY THE QUALIFIED OWNER TO  THE  ASSESSOR  OF  SUCH
 MUNICIPALITY  WHICH  HAS THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR
 BEFORE THE APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY. IF  THE
 ASSESSOR  IS  SATISFIED  THAT THE PROPERTY IS QUALIFIED FOR AN EXEMPTION
 PURSUANT TO THIS SECTION, THEN SUCH RESIDENTIAL  IMPROVEMENTS  SHALL  BE
 EXEMPT FROM TAXATION AS PROVIDED IN SUBDIVISION TWO OF THIS SECTION.
   § 2. This act shall take effect immediately.

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