NY State Senate Bill 2019-S3534

Senate Bill S3534

2019-2020 Legislative Session

Allows municipalities to accept retroactive applications for real property tax exemptions from certain veterans

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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to veterans, homeland security and military affairs
Feb 08, 2019	referred to veterans, homeland security and military affairs

2019-S3534 (ACTIVE) - Details

Current Committee:: Senate Veterans, Homeland Security And Military Affairs
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§458, 458-a & 458-b, RPT L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S2201
2017-2018: S777

2019-S3534 (ACTIVE) - Summary

Allows municipalities to accept retroactive applications for real property tax exemptions from certain veterans.

2019-S3534 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S3534

SPONSOR: CARLUCCI
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to allowing muni-
cipalities to accept retroactive applications for real property tax
exemptions from certain veterans

 
PURPOSE:

To allow municipalities, at their option, to accept retroactive applica-
tions for real property tax. exemptions from veterans whose service-con-
nected disability rating has changed.

 
SUMMARY OF PROVISIONS:

Section 1. Adds a new paragraph 6 to subdivision l of section 458 of the
real property tax law to allow each county, city, town or village in the
state to adopt a local law allowing the assessor to accept retroactive
applications for the veterans "eligible funds" real property tax

exemption from veterans who are already receiving such exemption and
whose service-connected disability rating has changed.

Section 2. Adds a new subdivision 3-b to section 458-a of the real prop-
erty tax law to also allow retroactive applications, as described above,
for the alternative veterans real property tax exemption.

Section 3. Adds a new subdivision 3-a to section 458-b of the real prop-
erty tax law to also allow retroactive applications, as described above,
for the cold war veterans real property tax exemption.

Section 4. Effective date.

 
JUSTIFICATION:

The United States Veterans Administration (VA) recognizes a presumption
that several, specific, medical conditions and diseases as connected to
a veteran's military service, even when they appear much later in life,
long after a veteran has left active duty. A primary example are the
specific cancers and other health problems that the VA recognizes as
presumptive of Agent Orange exposure in veterans of the Vietnam era.
When these health issues manifest in a veteran later in life the VA will
often adjust that veteran's service-connected disability rating, in
order to properly reflect that veteran's sacrifice and ensure that he or
she has access to all the benefits to which they are entitled.

The various real property tax exemptions that New York offers for veter-
ans take into account any service-connected disability that a veteran
may have, and the amount of exemption received is adjusted accordingly.
Under current state law, applications for real property tax exemptions
must be received by the local assessor before a specific deadline,
otherwise the exemption will not take effect until the following assess-
ment role, which is often more than a year later.

Veterans with service-connected disabilities have selflessly put their
own health and wellbeing on the line in service to, and defense of, our
country and they should not be forced to wait to receive the recognition
for their sacrifices that they so rightly deserve.
 
LEGISLATIVE HISTORY:

2017-18: S777 - VETERANS AFFAIRS.
2015-16: S2201 - Veterans Affairs

 
FISCAL IMPLICATIONS:

None to state.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2019-S3534 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3534
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             February 8, 2019
                                ___________
 
 Introduced  by Sen. CARLUCCI -- 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 allowing muni-
   cipalities to accept retroactive applications for  real  property  tax
   exemptions from certain veterans

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 1 of section 458 of the real property  tax  law
 is amended by adding a new paragraph 6 to read as follows:
   (6)  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION  OR ANY OTHER
 PROVISION OF LAW TO THE CONTRARY, EACH COUNTY, CITY, TOWN OR VILLAGE MAY
 ADOPT A LOCAL LAW ALLOWING THE ASSESSOR TO ACCEPT  RETROACTIVE  APPLICA-
 TIONS  FOR  THE  EXEMPTION SET FORTH IN THIS SECTION FROM ANY VETERAN TO
 WHOM AN EXEMPTION HAS ALREADY BEEN GRANTED PURSUANT TO THE PROVISIONS OF
 THIS SECTION AND WHOSE SERVICE-CONNECTED DISABILITY RATING HAS  CHANGED;
 PROVIDED,  HOWEVER,  THAT  SUCH  APPLICATIONS  MAY  ONLY BE ACCEPTED FOR
 ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES OCCURRING
 NO MORE THAN FIVE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
   § 2. Section 458-a of the real property tax law is amended by adding a
 new subdivision 3-b to read as follows:
   3-B. NOTWITHSTANDING THE PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
 PROVISION OF LAW TO THE CONTRARY, EACH COUNTY, CITY, TOWN OR VILLAGE MAY
 ADOPT  A  LOCAL LAW ALLOWING THE ASSESSOR TO ACCEPT RETROACTIVE APPLICA-
 TIONS FOR THE EXEMPTION SET FORTH IN THIS SECTION FROM  ANY  VETERAN  TO
 WHOM AN EXEMPTION HAS ALREADY BEEN GRANTED PURSUANT TO THE PROVISIONS OF
 THIS  SECTION AND WHOSE SERVICE-CONNECTED DISABILITY RATING HAS CHANGED;
 PROVIDED, HOWEVER, THAT SUCH  APPLICATIONS  MAY  ONLY  BE  ACCEPTED  FOR
 ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES OCCURRING
 NO MORE THAN FIVE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06279-01-9

 S. 3534                             2
 
   § 3. Section 458-b of the real property tax law is amended by adding a
 new subdivision 3-a to read as follows:
   3-A.  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION OR ANY OTHER
 PROVISION OF LAW TO THE CONTRARY, EACH COUNTY, CITY, TOWN OR VILLAGE MAY
 ADOPT A LOCAL LAW ALLOWING THE ASSESSOR TO ACCEPT  RETROACTIVE  APPLICA-
 TIONS  FOR  THE  EXEMPTION SET FORTH IN THIS SECTION FROM ANY VETERAN TO
 WHOM AN EXEMPTION HAS ALREADY BEEN GRANTED PURSUANT TO THE PROVISIONS OF
 THIS SECTION AND WHOSE SERVICE-CONNECTED DISABILITY RATING HAS  CHANGED;
 PROVIDED,  HOWEVER,  THAT  SUCH  APPLICATIONS  MAY  ONLY BE ACCEPTED FOR
 ASSESSMENT ROLLS PREPARED ON THE BASIS OF TAXABLE STATUS DATES OCCURRING
 NO MORE THAN FIVE YEARS PRECEDING THE DATE OF SUCH APPLICATION.
   § 4. This act shall take effect immediately.

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