S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5766
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 24, 2021
                                ___________
 
 Introduced by M. of A. CUSICK, LAVINE, QUART, CARROLL -- Multi-Sponsored
   by  -- M. of A. COOK, GALEF -- read once and referred to the Committee
   on Veterans' Affairs
 
 AN ACT to amend the real property tax law, in relation to a real proper-
   ty tax exemption for property  owned  by  certain  persons  performing
   active duty in a combat zone

   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-d to read as follows:
   § 458-D. ACTIVE DUTY SERVICE. 1. AS USED IN THIS SECTION:
   (A)  "ACTIVE  MILITARY SERVICE OF THE UNITED STATES" AND "IN THE ARMED
 FORCES OF THE UNITED STATES" SHALL MEAN  FULL-TIME  DUTY  IN  THE  ARMY,
 NAVY, MARINE CORPS, AIR FORCE OR COAST GUARD OF THE UNITED STATES.
   (B)  "COMBAT  ZONE"  SHALL MEAN AREAS DESIGNATED BY AN EXECUTIVE ORDER
 FROM THE PRESIDENT OF THE UNITED STATES IN WHICH THE UNITED STATES ARMED
 FORCES ARE ENGAGING OR HAVE ENGAGED IN COMBAT.
   (C) "QUALIFIED OWNER" MEANS AN ACTIVE MILITARY  SERVICE  MEMBER  WHOSE
 MILITARY  DUTY STATION PLACES HIS OR HER RESIDENCE WITHIN THE BOUNDARIES
 OF NEW YORK STATE.
   (D) "QUALIFIED RESIDENTIAL REAL PROPERTY" MEANS PROPERTY  OWNED  BY  A
 QUALIFIED  OWNER  WHICH  IS  USED  EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
 PROVIDED, HOWEVER, THAT IN THE EVENT THAT ANY PORTION OF  SUCH  PROPERTY
 IS  NOT USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES, BUT IS USED FOR OTHER
 PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION AND ONLY THE REMAIN-
 ING PORTION USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES SHALL  BE  SUBJECT
 TO THE EXEMPTION PROVIDED BY THIS SECTION.
   (E)  "LATEST STATE EQUALIZATION RATE" MEANS THE LATEST FINAL EQUALIZA-
 TION RATE ESTABLISHED BY THE STATE BOARD PURSUANT TO ARTICLE  TWELVE  OF
 THIS CHAPTER.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01238-01-1
              

 A. 5766                             2
 
   (F)  "LATEST  CLASS  RATIO"  MEANS THE LATEST FINAL CLASS RATIO ESTAB-
 LISHED BY THE STATE BOARD PURSUANT TO TITLE ONE  OF  ARTICLE  TWELVE  OF
 THIS  CHAPTER  FOR USE IN A SPECIAL ASSESSING UNIT AS DEFINED IN SECTION
 EIGHTEEN HUNDRED ONE OF THIS CHAPTER.
   2.  (A)  EACH  GOVERNING  BODY  OF A COUNTY, CITY, TOWN OR VILLAGE MAY
 AFTER A PUBLIC HEARING ADOPT A LOCAL LAW OR RESOLUTION TO  PROVIDE  THAT
 QUALIFYING  RESIDENTIAL  REAL  PROPERTY SHALL BE EXEMPT FROM TAXATION TO
 THE EXTENT OF FIFTEEN PERCENT OF THE ASSESSED VALUE  OF  SUCH  PROPERTY,
 PROVIDED  HOWEVER,  THAT SUCH EXEMPTION SHALL NOT EXCEED TWELVE THOUSAND
 DOLLARS OR THE PRODUCT OF TWELVE  THOUSAND  DOLLARS  MULTIPLIED  BY  THE
 LATEST STATE EQUALIZATION RATE OF THE ASSESSING UNIT, OR, IN THE CASE OF
 A SPECIAL ASSESSING UNIT, THE LATEST CLASS RATIO, WHICHEVER IS LESS.
   (B)  IN  ADDITION  TO  THE EXEMPTION PROVIDED BY PARAGRAPH (A) OF THIS
 SUBDIVISION EACH GOVERNING BODY OF A COUNTY, CITY, TOWN OR  VILLAGE  MAY
 ADOPT  A  LOCAL  LAW OR RESOLUTION TO PROVIDE AN ACTIVE MILITARY SERVICE
 MEMBER WHO AT ANY TIME DURING THE TAXABLE YEAR PERFORMED ACTIVE  SERVICE
 IN  THE ARMED FORCES OF THE UNITED STATES IN A COMBAT ZONE AS DOCUMENTED
 BY A COPY OF HIS OR HER MILITARY ORDERS OR CERTIFIED LETTER FROM HIS  OR
 HER COMMANDING OFFICER, QUALIFYING RESIDENTIAL REAL PROPERTY MAY ALSO BE
 EXEMPT  FROM TAXATION TO THE EXTENT OF TEN PERCENT OF THE ASSESSED VALUE
 OF SUCH PROPERTY, PROVIDED, THAT SUCH EXEMPTION SHALL NOT  EXCEED  EIGHT
 THOUSAND  DOLLARS OR THE PRODUCT OF EIGHT THOUSAND DOLLARS MULTIPLIED BY
 THE LATEST STATE EQUALIZATION RATE FOR THE ASSESSING  UNIT,  OR  IN  THE
 CASE OF A SPECIAL ASSESSING UNIT, THE CLASS RATIO, WHICHEVER IS LESS.
   3.  THE  EXEMPTIONS  FROM  TAXATION  PROVIDED BY THIS SECTION SHALL BE
 APPLICABLE TO ANY COUNTY, CITY, TOWN,  OR  VILLAGE,  BUT  SHALL  NOT  BE
 APPLICABLE  TO  TAXES  LEVIED  FOR  SCHOOL  PURPOSES.  IF AN ACTIVE DUTY
 SERVICE MEMBER RECEIVED AN EXEMPTION UNDER SECTION FOUR  HUNDRED  FIFTY-
 EIGHT,  FOUR HUNDRED FIFTY-EIGHT-A OR FOUR HUNDRED FIFTY-EIGHT-B OF THIS
 TITLE, THE ACTIVE DUTY SERVICE MEMBER SHALL NOT BE ELIGIBLE  TO  RECEIVE
 THE EXEMPTION UNDER THIS SECTION.
   4. APPLICATION FOR EXEMPTION SHALL BE MADE BY THE OWNER, OR ALL OF THE
 OWNERS,  OF  THE  PROPERTY ON A FORM PRESCRIBED BY THE STATE BOARD.  THE
 OWNER OR OWNERS SHALL FILE THE COMPLETED FORM IN THE  ASSESSOR'S  OFFICE
 ON  OR  BEFORE  THE  FIRST APPROPRIATE TAXABLE STATUS DATE. THE OWNER OR
 OWNERS OF THE PROPERTY SHALL BE REQUIRED TO REFILE EACH  YEAR.    APPLI-
 CANTS SHALL REFILE ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE. ANY
 APPLICANT  CONVICTED  OF  WILLFULLY  MAKING  ANY  FALSE STATEMENT IN THE
 APPLICATION FOR  SUCH  EXEMPTION  SHALL  BE  SUBJECT  TO  THE  PENALTIES
 PRESCRIBED IN THE PENAL LAW.
   5. A LOCAL LAW ADOPTED PURSUANT TO THIS SECTION MAY BE REPEALED BY THE
 GOVERNING  BODY  OF  THE APPLICABLE COUNTY, CITY, TOWN, OR VILLAGE. SUCH
 REPEAL SHALL OCCUR AT LEAST NINETY DAYS PRIOR TO THE TAXABLE STATUS DATE
 OF SUCH COUNTY, CITY, TOWN, OR VILLAGE.
   § 2. This act shall take effect on the  second  day  of  January  next
 succeeding  the date on which it shall have become a law and shall apply
 to real property having a taxable status date on or after such effective
 date.