NY State Senate Bill 2019-S5840

Senate Bill S5840

2019-2020 Legislative Session

Relates to establishing a real property tax exemption for certain certified first responders

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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to veterans, homeland security and military affairs
Nov 08, 2019	print number 5840a
Nov 08, 2019	amend (t) and recommit to veterans, homeland security and military affairs
May 15, 2019	referred to veterans, homeland security and military affairs

Bill Amendments

Original

A (Active)

2019-S5840 - Details

Current Committee:: Senate Veterans, Homeland Security And Military Affairs
Law Section:: Real Property Tax Law
Laws Affected:: Amd §458-a, RPT L
Versions Introduced in 2021-2022 Legislative Session:: S3102

2019-S5840 - Summary

Establishes a real property tax exemption for certain certified first responders who are disabled as a result of a certified World Trade Center medical condition.

2019-S5840 - Sponsor Memo

                                
 
BILL NUMBER: S5840

SPONSOR: KAPLAN
 
TITLE OF BILL:  An act to amend the real property tax law, in relation
to including certain certified first responders within the alternate
real property tax exemption for veterans

 
PURPOSE OR GENERAL IDEA OF BILL:

This legislation would allow for a real property tax exemption for
certified first responders who have become disabled as a result of a
World Trade Center medical condition.

 
SUMMARY OF PROVISIONS:

Section 1:

Section one of this bill amends subdivision 1 of section 458-a of the
real property tax law by adding "certified first responders" of the
September eleventh, two thousand one attacks who have become disabled as
a result of a certified World Trade Center medical condition making them

eligible to receive the alternative real property tax exemption for
veterans.

Section two of this bill provides that this act shall take immediately.

 
JUSTIFICATION:

Each day, the number of deaths for first responders who participated in
World Trade Center rescue, recovery and cleanup operations continues to
grow. Almost eighteen years after the attacks on the World Trade Center,
over ten thousand first responders and others in the disaster area have
been diagnosed with cancer and other debilitating illnesses, and more
than 2,000 deaths have been related to 9/11 related illness.

Even for first responders who are still in good health, the fear of
future illness is constantly in their minds. However, these heroes still
have to focus on providing financially for their families,and preparing
for the potential risk of developing illness as a result of their call
to serve on that fateful day. Extending the alternative real property
tax exemption for veterans to these certified first responders will
provide peace of mind to their families and express New York's eternal
thankfulness for their heroism.

 
PRIOR LEGISLATIVE HISTORY:

None

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

Undetermined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2019-S5840 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5840
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               May 15, 2019
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- 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  including
   certain  certified first responders within the alternate real property
   tax exemption for veterans

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (e) of subdivision 1 of section 458-a of the real
 property  tax  law,  as  amended  by chapter 384 of the laws of 2008, is
 amended to read as follows:
   (e) "Veteran" means a person (i) who served in  the  active  military,
 naval,  or air service during a period of war, or who was a recipient of
 the armed forces expeditionary medal, navy expeditionary  medal,  marine
 corps  expeditionary  medal,  or  global  war on terrorism expeditionary
 medal, and who was discharged  or  released  therefrom  under  honorable
 conditions,  (ii) who was employed by the War Shipping Administration or
 Office of Defense Transportation or their agents as  a  merchant  seaman
 documented  by  the United States Coast Guard or Department of Commerce,
 or as a civil servant employed  by  the  United  States  Army  Transport
 Service  (later  redesignated  as  the United States Army Transportation
 Corps, Water Division) or the  Naval  Transportation  Service;  and  who
 served  satisfactorily  as  a  crew  member  during  the period of armed
 conflict,  December  seventh,  nineteen  hundred  forty-one,  to  August
 fifteenth,  nineteen  hundred  forty-five,  aboard  merchant  vessels in
 oceangoing, i.e., foreign, intercoastal, or coastwise  service  as  such
 terms  are defined under federal law (46 USCA 10301 & 10501) and further
 to include "near foreign" voyages between the United States and  Canada,
 Mexico, or the West Indies via ocean routes, or public vessels in ocean-
 going  service  or  foreign waters and who has received a Certificate of
 Release or Discharge from Active Duty and a discharge certificate, or an

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD11737-01-9

 S. 5840                             2
 
 Honorable Service Certificate/Report of Casualty, from the department of
 defense, (iii) who served as a United States civilian  employed  by  the
 American  Field  Service  and served overseas under United States Armies
 and United States Army Groups in world war II during the period of armed
 conflict,  December  seventh,  nineteen  hundred  forty-one  through May
 eighth, nineteen hundred forty-five, and who was discharged or  released
 therefrom under honorable conditions, (iv) who served as a United States
 civilian  Flight Crew and Aviation Ground Support Employee of Pan Ameri-
 can World Airways or one of  its  subsidiaries  or  its  affiliates  and
 served  overseas  as a result of Pan American's contract with Air Trans-
 port Command or Naval Air Transport Service during the period  of  armed
 conflict, December fourteenth, nineteen hundred forty-one through August
 fourteenth,  nineteen  hundred  forty-five,  and  who  was discharged or
 released therefrom under honorable conditions, [or] (v)  notwithstanding
 any  other  provision  of  law  to  the contrary, who are members of the
 reserve components of the armed forces of the United States who received
 an honorable discharge or release therefrom under honorable  conditions,
 but  are  still members of the reserve components of the armed forces of
 the United States provided that such members meet all  other  qualifica-
 tions  under the provisions of this section, OR (VI) WHO WAS A CERTIFIED
 FIRST RESPONDER WHO IS DISABLED AS A RESULT OF A CERTIFIED  WORLD  TRADE
 CENTER MEDICAL CONDITION.
   § 2. This act shall take effect immediately.

2019-S5840A (ACTIVE) - Details

Current Committee:: Senate Veterans, Homeland Security And Military Affairs
Law Section:: Real Property Tax Law
Laws Affected:: Amd §458-a, RPT L
Versions Introduced in 2021-2022 Legislative Session:: S3102

2019-S5840A (ACTIVE) - Summary

Establishes a real property tax exemption for certain certified first responders who are disabled as a result of a certified World Trade Center medical condition.

2019-S5840A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S5840A

SPONSOR: KAPLAN
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to establishing a
real property tax exemption for certain certified first responders

 
PURPOSE OR GENERAL IDEA OF BILL:

This legislation would allow for a real property tax exemption for
certified first responders who have become disabled as a result of a
World Trade Center medical condition.

 
SUMMARY OF PROVISIONS:

Section 1:

Section one of this bill amends subdivision 1 of section 4566-k of the
real property tax law by adding "certified first responders" of the
September eleventh, two thousand one attacks who have become disabled as

a result of a certified World Trade Center medical condition making them
eligible to receive the alternative real property tax exemption for
veterans.

Section two of this bill provides that this act shall take immediately.

 
JUSTIFICATION:

Each day, the number of deaths for first responders who participated in
World Trade Center rescue, recovery and cleanup operations continues to
grow. Almost eighteen years after the attacks on the World Trade Center,
over ten thousand first responders and others in the disaster area have
been diagnosed with cancer and other debilitating illnesses, and more
than 2,000 deaths have been related to 9/11 related illness.

Even for first responders who are still in good health, the fear of
future illness is constantly in their minds. However, these heroes still
have to focus on providing financially for their families, and preparing
for the potential risk of developing illness as a result of their call
to serve on that fateful day. Extending the alternative real property
tax exemption for veterans to these certified first responders will
provide peace of mind to their families and express New York's eternal
thankfulness for their heroism.

 
PRIOR LEGISLATIVE HISTORY:

None

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

Undetermined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2019-S5840A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5840--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               May 15, 2019
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- 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 establishing a
   real property tax exemption for certain certified first responders
 
   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 466-k to read as follows:
   § 466-K. CERTIFIED FIRST RESPONDERS.  1.  REAL  PROPERTY  OWNED  BY  A
 CERTIFIED  FIRST  RESPONDER  WHO  IS DISABLED AS A RESULT OF A CERTIFIED
 WORLD TRADE CENTER MEDICAL CONDITION SHALL BE EXEMPT  FROM  TAXATION  TO
 THE EXTENT OF FIFTEEN PERCENT OF THE ASSESSED VALUE 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;  PROVIDED  FURTHER,
 HOWEVER,  THAT  SUCH  EXEMPTION  SHALL IN NO EVENT EXCEED THREE THOUSAND
 DOLLARS MULTIPLIED BY THE LATEST STATE EQUALIZATION RATE FOR THE ASSESS-
 ING UNIT IN WHICH SUCH REAL PROPERTY IS LOCATED.
   2. SUCH EXEMPTION SHALL NOT BE GRANTED TO A CERTIFIED FIRST  RESPONDER
 WHO  IS  DISABLED  AS A RESULT OF A CERTIFIED WORLD TRADE CENTER MEDICAL
 CONDITION UNLESS:
   (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT; AND
   (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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD11737-02-9

 S. 5840--A                          2
 
   3. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR  OR
 OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
 ING  SUCH  EXEMPTION  ON  OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
 PRESCRIBED BY THE COMMISSIONER.
   4.  NO APPLICANT WHO IS A CERTIFIED FIRST RESPONDER WHO IS DISABLED AS
 A RESULT OF A CERTIFIED WORLD TRADE  CENTER  MEDICAL  CONDITION  WHO  BY
 REASON  OF  SUCH STATUS IS RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF
 THIS ARTICLE ON THE EFFECTIVE DATE OF  THIS  SECTION  SHALL  SUFFER  ANY
 DIMINUTION OF SUCH BENEFIT BECAUSE OF THE PROVISIONS OF THIS SECTION.
   §  2. This act shall take effect on the first 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 dates occurring
 on or after such date.

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