S T A T E O F N E W Y O R K
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1681
2019-2020 Regular Sessions
I N S E N A T E
January 15, 2019
___________
Introduced by Sen. SKOUFIS -- 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 establishing a
tax exemption for improvements to the property of severely injured
members of the armed forces of the United States
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. IMPROVEMENTS TO PROPERTY OF SEVERELY INJURED MEMBERS OF THE
ARMED FORCES OF THE UNITED STATES. 1. FOR THE PURPOSE OF THIS SECTION,
"MEMBER OF THE ARMED FORCES OF THE UNITED STATES" SHALL MEAN A PERSON
WHO SERVED IN THE ARMY, NAVY, AIR FORCE, MARINES, COAST GUARD OR A
RESERVE COMMAND.
2. REAL PROPERTY ALTERED, INSTALLED OR IMPROVED FOR THE PURPOSES OF
REMOVAL OF ARCHITECTURAL BARRIERS THAT CHALLENGE THE MOBILITY OF A
SEVERELY INJURED MEMBER OF THE ARMED FORCES OF THE UNITED STATES WHO HAS
A SERVICE-CONNECTED DISABILITY DUE TO COMBAT AND FOUND FIT TO SERVE BY
THE PHYSICAL EVALUATION BOARD OF SUCH SERVICE MEMBER'S BRANCH OF
SERVICE, IN EXISTING PROPERTY USED SOLELY FOR RESIDENTIAL PURPOSES SHALL
BE EXEMPT FROM TAXATION AND SPECIAL AD VALOREM LEVIES AS HEREINAFTER
PROVIDED. AFTER A PUBLIC HEARING, THE GOVERNING BOARD OF A COUNTY, CITY,
TOWN OR VILLAGE MAY ADOPT A LOCAL LAW AND A SCHOOL DISTRICT MAY ADOPT A
RESOLUTION TO GRANT THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION.
A COPY OF SUCH LOCAL LAW OR RESOLUTION SHALL BE FILED WITH THE COMMIS-
SIONER AND THE ASSESSOR OF SUCH COUNTY, CITY, TOWN OR VILLAGE WHO
PREPARES THE ASSESSMENT ROLL ON WHICH THE TAXES OF SUCH COUNTY, CITY,
TOWN, VILLAGE OR SCHOOL DISTRICT ARE LEVIED.
3. (A) IMPROVEMENTS TO SUCH REAL PROPERTY SHALL BE EXEMPT PURSUANT TO
THE FOLLOWING EXEMPTION SCHEDULE:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07332-01-9
S. 1681 2
YEAR OF EXEMPTION PERCENTAGE OF EXEMPTION
1 50
2 45
3 40
4 35
5 30
6 25
7 20
8 15
9 10
10 5
(B) NO EXEMPTION SHALL BE GRANTED FOR ALTERATIONS, INSTALLATIONS, OR
IMPROVEMENTS UNLESS SUCH ALTERATIONS, INSTALLATIONS, OR IMPROVEMENTS
WERE COMMENCED AFTER THE DATE OF THE SEVERELY INJURED MEMBER OF THE
ARMED FORCES' DISABILITY DUE TO COMBAT AND SUBSEQUENT TO THE EFFECTIVE
DATE OF THE LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDIVISION TWO
OF THIS SECTION. NOTWITHSTANDING THE FOREGOING PROVISION, IF SUCH
ALTERATIONS, INSTALLATIONS OR IMPROVEMENTS WERE COMMENCED PRIOR TO THE
EFFECTIVE DATE OF THE LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDI-
VISION TWO OF THIS SECTION, SUCH ALTERNATIONS, INSTALLATIONS OR IMPROVE-
MENTS MAY RECEIVE AN EXEMPTION PURSUANT TO THE EXEMPTION SCHEDULE OF
THIS SECTION FOR THE REMAINDER OF THE AUTHORIZED PERIOD OF EXEMPTION AS
IF SUCH ALTERATIONS, INSTALLATIONS OR IMPROVEMENTS, HAD BEEN COMMENCED
ON OR AFTER SUCH EFFECTIVE DATE; PROVIDED, HOWEVER, THE PROPERTY SHALL
NOT BE ELIGIBLE FOR REFUNDS OF PROPERTY TAXES OR SPECIAL AD VALOREM
LEVIES PAID PRIOR TO THE EFFECTIVE DATE OF THE LOCAL LAW OR RESOLUTION.
4. FOR THE PURPOSE OF THIS SECTION, THE TERMS ALTERATION, INSTALLATION
AND IMPROVEMENT SHALL NOT INCLUDE ORDINARY MAINTENANCE AND REPAIR.
5. (A) THE PROVISIONS OF THIS SECTION SHALL ONLY APPLY TO THE QUALIFY-
ING 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 PRIMARY RESIDENCE SUCH PORTION
SHALL NOT BE SUBJECT TO THE EXEMPTION GRANTED BY THIS SECTION.
(B) THE EXEMPTION FROM TAXATION PROVIDED BY THIS SECTION SHALL BE
APPLICABLE TO COUNTY, CITY, TOWN, VILLAGE, AND SCHOOL DISTRICT TAXATION.
(C) IF A SEVERELY INJURED MEMBER OF THE UNITED STATES ARMED FORCES
RECEIVES THE EXEMPTION UNDER SECTIONS FOUR HUNDRED FIFTY-EIGHT, FOUR
HUNDRED FIFTY-EIGHT-A, FOUR HUNDRED FIFTY-EIGHT-B, FOUR HUNDRED FIFTY-
NINE OR FOUR HUNDRED FIFTY-NINE-C OF THIS TITLE, THE SEVERELY INJURED
MEMBER OF THE ARMED FORCES OF THE UNITED STATES SHALL NOT BE ELIGIBLE
UNDER THIS SECTION.
6. (A) APPLICATIONS FOR THE EXEMPTION ALLOWABLE UNDER THIS SECTION
SHALL BE MADE BY THE OWNER, OR ALL OTHER OWNERS, OF THE PROPERTY ON A
FORM PRESCRIBED BY THE COMMISSIONER. THE OWNER OR OWNERS SHALL FILE THE
COMPLETED FORM IN THE ASSESSOR'S OFFICE OF THE COUNTY, CITY, TOWN OR
VILLAGE HAVING THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR BEFORE
THE APPROPRIATE TAXABLE STATUS DATE OF SUCH COUNTY, CITY, TOWN OR
VILLAGE, WITH THE FOLLOWING DOCUMENTATION:
(I) A COPY OF THE APPLICANT'S MILITARY ID CARD;
(II) A COPY OF THE APPLICANT'S CURRENT MILITARY ORDERS;
(III) A STATEMENT FROM THE APPLICANT'S COMMANDER OR SUPERIOR ADDRESS-
ING THE APPLICANT'S PHYSICAL CAPABILITIES;
(IV) A LETTER OR LETTERS FROM THE APPLICANT'S TREATING PHYSICIAN OR
PHYSICIANS ADDRESSING THE APPLICANT'S PHYSICAL CAPABILITIES AND NEED FOR
THE ALTERATIONS, INSTALLATIONS OR IMPROVEMENTS OF THE APPLICANT'S PRIMA-
RY RESIDENCE;
S. 1681 3
(V) COPY OF THE AFTER ACTION REPORT WHICH DESCRIBES THE EVENTS THAT
RESULTED IN THE DISABILITY; AND
(VI) ANY OTHER EVIDENCE DETERMINED TO BE NECESSARY BY THE COMMISSION-
ER.
(B) ANY APPLICANT CONVICTED OF MAKING A FALSE STATEMENT ON THE APPLI-
CATION OR SUBMITTED EVIDENCE FOR SUCH EXEMPTION SHALL BE SUBJECT TO THE
PENALTIES PRESCRIBED IN ARTICLE ONE HUNDRED SEVENTY-FIVE OF THE PENAL
LAW.
(C) NOTWITHSTANDING THE PROVISIONS OF THIS SECTION OR ANY OTHER
PROVISIONS OF LAW, IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE
APPLICATIONS FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION SHALL
BE CONSIDERED TIMELY FILED ON OR BEFORE THE FIFTEENTH DAY OF MARCH OF
THE APPROPRIATE TAX YEARS.
7. IF SATISFIED THAT THE APPLICANT IS ENTITLED TO AN EXEMPTION PURSU-
ANT TO THIS SECTION, THE ASSESSOR SHALL APPROVE THE APPLICATION AND SUCH
BUILDING SHALL THEREAFTER BE EXEMPT FROM TAXATION AND SPECIAL AD VALOREM
LEVIES AS HEREIN PROVIDED COMMENCING WITH THE ASSESSMENT ROLL PREPARED
ON THE BASIS OF THE TAXABLE STATUS DATE REFERRED TO IN SUBDIVISION THREE
OF THIS SECTION. THE ASSESSED VALUE OF ANY EXEMPTION GRANTED PURSUANT
TO THIS SECTION SHALL BE ENTERED BY THE ASSESSOR ON THE ASSESSMENT ROLL
WITH THE TAXABLE PROPERTY, WITH THE AMOUNT OF THE EXEMPTION SHOWN IN A
SEPARATE COLUMN.
8. A COUNTY, CITY, TOWN OR VILLAGE MAY BY LOCAL LAW, OR IN A SCHOOL
DISTRICT MAY BY RESOLUTION:
(A) REDUCE THE PER CENTUM OF THE EXEMPTION OTHERWISE ALLOWED PURSUANT
TO THIS SECTION; AND
(B) LIMIT ELIGIBILITY FOR THE EXEMPTION TO THOSE FORMS OF ALTERATIONS,
INSTALLATIONS, OR IMPROVEMENTS AS ARE PRESCRIBED IN SUCH LOCAL LAW OR
RESOLUTION.
§ 2. This act shall take effect on the second 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 date occurring
on or after such date.
