S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5617
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              March 12, 2021
                                ___________
 
 Introduced  by  Sen.  LANZA  -- 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 real  property
   tax  exemptions  for  property  in  cities  having a population of one
   million or more and owned by certain veterans or their family members
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph  2  of subdivision 1 of section 458 of the real
 property tax law, as amended by chapter 425 of  the  laws  of  2014,  is
 amended to read as follows:
   (2)  Except  as  provided in subdivision five of this section, no such
 exemption on account of eligible funds paid on account  of  military  or
 naval  services  rendered by an individual shall be allowed in excess of
 seven thousand five hundred dollars; PROVIDED, HOWEVER, IN A CITY WITH A
 POPULATION OF ONE MILLION OR MORE, AN EXEMPTION ON ACCOUNT  OF  ELIGIBLE
 FUNDS PAID ON ACCOUNT OF MILITARY OR NAVAL SERVICES RENDERED BY AN INDI-
 VIDUAL SHALL EQUAL FORTY PERCENT OF ELIGIBLE FUNDS, BUT IN NO CASE SHALL
 SUCH  EXEMPTION  BE  ALLOWED  IN EXCESS OF TWO THOUSAND DOLLARS. For the
 purposes of this subdivision any established exemption, or newly claimed
 exemption, or an aggregate thereof, as the case may be, in excess of any
 multiple of fifty dollars shall be regarded as being the nearest  multi-
 ple  of  fifty dollars and allowed in such amount. If the amount of such
 exemption has no nearest multiple of fifty dollars, it shall be regarded
 as being the next higher multiple of fifty dollars and allowed  in  such
 amount.  The  mingling  of such eligible funds with other funds or their
 retention by the United States for insurance premiums shall not bar  the
 granting of a claim for such exemption.
   §  2.  Subdivision  2  of section 458 of the real property tax law, as
 amended by chapter 490 of the laws  of  2019,  is  amended  to  read  as
 follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD06399-01-1

 S. 5617                             2
 
   2.   Real   property   purchased  with  moneys  collected  by  popular
 subscription in partial recognition of extraordinary  services  rendered
 by  any  veteran  of world war one, world war two, or of the hostilities
 which commenced June twenty-seventh, nineteen hundred fifty, who (a) was
 honorably  discharged  from such service, or (b) has a qualifying condi-
 tion, as defined in section three hundred fifty of  the  executive  law,
 and has received a discharge other than bad conduct or dishonorable from
 such service, or (c) is a discharged LGBT veteran, as defined in section
 three  hundred  fifty of the executive law, and has received a discharge
 other than bad conduct  or  dishonorable  from  such  service,  and  who
 sustained  permanent  disability while on military duty, either total or
 partial, and owned by the person who sustained such injuries, or by  his
 or  her  spouse  or unremarried surviving spouse, or dependent father or
 mother, is subject to taxation as herein provided. Such  property  shall
 be  assessed  in  the  same  manner  as  other  real property in the tax
 district. At the meeting of the assessors to hear complaints  concerning
 the  assessments,  a verified application for the exemption of such real
 property from taxation may be presented to them by or on behalf  of  the
 owner  thereof,  which  application  must  show  the  facts on which the
 exemption is claimed, including the amount of moneys so raised and  used
 in  or  toward the purchase of such property. No exemption on account of
 any such gift shall be allowed  in  excess  of  five  thousand  dollars;
 PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE MILLION OR MORE,
 NO  EXEMPTION  ON  ACCOUNT OF ANY GIFT SHALL BE ALLOWED IN EXCESS OF TWO
 THOUSAND DOLLARS. The application for exemption shall be  presented  and
 action  thereon  taken in the manner provided by subdivision one of this
 section. If no application for exemption be granted, the property  shall
 be subject to taxation for all purposes. The provisions herein, relating
 to the assessment and exemption of property purchased with moneys raised
 by  popular  subscription, apply and shall be enforced in each municipal
 corporation authorized to levy taxes.
   § 3. Paragraph (a) of subdivision 1 of section 458-a of the real prop-
 erty tax law, as amended by chapter 179 of the laws of 2006, is  amended
 to read as follows:
   (a) "Period of war" means the Spanish-American war; the Mexican border
 period;  World War I; World War II; the hostilities, known as the Korean
 war, which commenced June twenty-seventh,  nineteen  hundred  fifty  and
 terminated  on  January  thirty-first,  nineteen hundred fifty-five; the
 hostilities, known as the Vietnam war, which commenced February  twenty-
 eighth,  nineteen hundred sixty-one and terminated on May seventh, nine-
 teen hundred seventy-five; [and] the hostilities, known as  the  Persian
 Gulf  conflict,  which commenced August second, nineteen hundred ninety;
 IN ANY CITY WITH A POPULATION OF ONE MILLION OR MORE,  THE  HOSTILITIES,
 KNOWN AS THE IRAQ WAR, WHICH COMMENCED MARCH, TWO THOUSAND THREE; AND IN
 ANY  CITY  WITH  A  POPULATION  OF ONE MILLION OR MORE, THE HOSTILITIES,
 KNOWN AS THE AFGHANISTAN WAR, WHICH COMMENCED OCTOBER SEVENTH, TWO THOU-
 SAND ONE.
   § 4.  Subdivision 2 of section 458-a of the real property tax law,  as
 added  by  chapter  525 of the laws of 1984, paragraph (a) as amended by
 chapter 899 of the laws of 1985, paragraph (b) as amended by chapter 473
 of the laws of 2004, paragraph (c) as amended by chapter 100 of the laws
 of 1988, subparagraph (i) of paragraph (d) as amended by chapter 332  of
 the  laws  of  2016 and subparagraph (ii) of paragraph (d) as amended by
 chapter 381 of the laws of 2015, is amended to read as follows:
   2. (a) Qualifying residential real property shall be exempt from taxa-
 tion to the extent of fifteen percent of  the  assessed  value  of  such

 S. 5617                             3
 
 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 for the assessing unit, or in the
 case  of  a special assessing unit, the latest class ratio, whichever is
 less; PROVIDED, HOWEVER, IN ANY CITY WITH A POPULATION OF ONE MILLION OR
 MORE, QUALIFYING RESIDENTIAL REAL PROPERTY SHALL BE EXEMPT FROM TAXATION
 TO THE EXTENT OF SIX PERCENT OF THE ASSESSED  VALUE  OF  SUCH  PROPERTY;
 PROVIDED,  FURTHER,  THAT  SUCH EXEMPTION SHALL NOT EXCEED FOUR THOUSAND
 EIGHT HUNDRED DOLLARS OR THE PRODUCT  OF  FOUR  THOUSAND  EIGHT  HUNDRED
 DOLLARS MULTIPLIED BY THE LATEST CLASS RATIO, WHICHEVER IS LESS.
   (b)  In  addition  to  the exemption provided by paragraph (a) of this
 subdivision, where the veteran served in a combat theatre or combat zone
 of operations, as documented by the award of a  United  States  campaign
 ribbon  or  service medal, or the armed forces expeditionary medal, navy
 expeditionary medal, marine corps expeditionary medal, or global war  on
 terrorism expeditionary medal, qualifying residential real property also
 shall  be  exempt  from  taxation  to  the  extent of ten percent of the
 assessed value of such property; provided, however, 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 assess-
 ing  unit,  or in the case of a special assessing unit, the class ratio,
 whichever is less; PROVIDED FURTHER, THAT, IN ANY CITY WITH A POPULATION
 OF ONE MILLION OR MORE, WHERE THE VETERAN SERVED IN A COMBAT THEATRE  OR
 COMBAT ZONE OF OPERATIONS, AS DOCUMENTED BY THE AWARD OF A UNITED STATES
 CAMPAIGN  RIBBON  OR  SERVICE  MEDAL,  OR THE ARMED FORCES EXPEDITIONARY
 MEDAL, NAVY EXPEDITIONARY MEDAL, MARINE CORPS  EXPEDITIONARY  MEDAL,  OR
 GLOBAL WAR ON TERRORISM EXPEDITIONARY MEDAL, QUALIFYING RESIDENTIAL REAL
 PROPERTY  ALSO  SHALL  BE  EXEMPT  FROM  TAXATION  TO THE EXTENT OF FOUR
 PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY; PROVIDED  FURTHER,  THAT
 SUCH  EXEMPTION  SHALL  NOT EXCEED THREE THOUSAND TWO HUNDRED DOLLARS OR
 THE PRODUCT OF THREE THOUSAND TWO  HUNDRED  DOLLARS  MULTIPLIED  BY  THE
 CLASS RATIO, WHICHEVER IS LESS.
   (c)  In  addition to the exemptions provided by paragraphs (a) and (b)
 of this subdivision, where the veteran received  a  compensation  rating
 from  the  United  States  veteran's  administration  or from the United
 States department of defense because of a service connected  disability,
 qualifying  residential  real  property shall be exempt from taxation to
 the extent of the product of the assessed value of such property  multi-
 plied  by  fifty  percent  of the veteran's disability rating; provided,
 however, that such exemption shall not exceed forty thousand dollars  or
 the  product  of  forty  thousand dollars multiplied by the latest state
 equalization rate for the assessing unit, or in the case  of  a  special
 assessing  unit, the latest class ratio, whichever is less. For purposes
 of this paragraph, where a person who served  in  the  active  military,
 naval or air service during a period of war died in service of a service
 connected  disability, such person shall be deemed to have been assigned
 a compensation rating of one hundred percent; PROVIDED, HOWEVER, IN  ANY
 CITY  WITH  A  POPULATION  OF  ONE  MILLION  OR MORE, IN ADDITION TO THE
 EXEMPTIONS PROVIDED BY PARAGRAPHS (A) AND (B) OF THIS SUBDIVISION, WHERE
 THE VETERAN RECEIVED A COMPENSATION RATING FROM THE UNITED STATES VETER-
 AN'S ADMINISTRATION OR FROM THE  UNITED  STATES  DEPARTMENT  OF  DEFENSE
 BECAUSE  OF  A SERVICE CONNECTED DISABILITY, QUALIFYING RESIDENTIAL REAL
 PROPERTY SHALL BE EXEMPT FROM TAXATION TO THE EXTENT OF THE  PRODUCT  OF
 THE  ASSESSED VALUE OF SUCH PROPERTY MULTIPLIED BY TWENTY PERCENT OF THE
 VETERAN'S DISABILITY RATING; PROVIDED FURTHER, THAT SUCH EXEMPTION SHALL

 S. 5617                             4
 
 NOT EXCEED SIXTEEN THOUSAND DOLLARS OR THE PRODUCT OF  SIXTEEN  THOUSAND
 DOLLARS MULTIPLIED BY THE LATEST CLASS RATIO, WHICHEVER IS LESS.
   (d)  Limitations.    (i)  The exemption from taxation provided by this
 subdivision shall be applicable  to  county,  city,  town,  village  and
 school district taxation if the governing body of the school district in
 which  the  property  is  located, or in the case of a city with a popu-
 lation of one million or more, the local legislative body, after  public
 hearings,  adopts  a  resolution,  or in the case of a city with a popu-
 lation of one million or more, a local law,  providing  such  exemption,
 the  procedure  for  such  hearing  and resolution or local law shall be
 conducted separately from the procedure for any hearing and local law or
 resolution conducted pursuant to subparagraph (ii)  of  this  paragraph,
 paragraph  (b) of subdivision four, paragraph (d) of subdivision six and
 paragraph (b) of subdivision seven of this section;  PROVIDED,  HOWEVER,
 THAT IN ANY CITY WITH A POPULATION OF ONE MILLION OR MORE, THE EXEMPTION
 FROM  TAXATION  PROVIDED BY THIS SUBDIVISION SHALL BE APPLICABLE TO CITY
 TAXES AND TAXES LEVIED FOR LOCAL SCHOOL PURPOSES.
   (ii) Each county, city, town, village or school district may  adopt  a
 local  law  to reduce the maximum exemption allowable in paragraphs (a),
 (b) and (c) of this subdivision to nine thousand dollars,  six  thousand
 dollars  and  thirty  thousand  dollars,  respectively,  or six thousand
 dollars, four thousand dollars and twenty thousand dollars,  respective-
 ly.  Each county, city, town, village or school district is also author-
 ized to adopt a local law to increase the maximum exemption allowable in
 paragraphs (a), (b) and (c) of  this  subdivision  to  fifteen  thousand
 dollars,  ten thousand dollars and fifty thousand dollars, respectively;
 eighteen thousand dollars, twelve thousand dollars  and  sixty  thousand
 dollars,  respectively;  twenty-one  thousand dollars, fourteen thousand
 dollars, and seventy thousand dollars, respectively;  twenty-four  thou-
 sand  dollars,  sixteen  thousand  dollars, and eighty thousand dollars,
 respectively; twenty-seven thousand dollars, eighteen thousand  dollars,
 and  ninety  thousand  dollars,  respectively;  thirty thousand dollars,
 twenty thousand dollars, and one hundred thousand dollars, respectively;
 thirty-three thousand dollars,  twenty-two  thousand  dollars,  and  one
 hundred ten thousand dollars, respectively; thirty-six thousand dollars,
 twenty-four  thousand  dollars, and one hundred twenty thousand dollars,
 respectively; thirty-nine thousand dollars, twenty-six thousand dollars,
 and one hundred thirty thousand dollars, respectively;  forty-two  thou-
 sand dollars, twenty-eight thousand dollars, and one hundred forty thou-
 sand  dollars,  respectively;  and  forty-five  thousand dollars, thirty
 thousand dollars and one hundred fifty thousand  dollars,  respectively.
 In addition, a county, city, town, village or school district which is a
 "high-appreciation  municipality"  as  defined  in  this subparagraph is
 authorized to adopt a local law to increase the maximum exemption allow-
 able in paragraphs (a), (b) and (c) of this subdivision  to  thirty-nine
 thousand  dollars,  twenty-six  thousand dollars, and one hundred thirty
 thousand dollars, respectively; forty-two thousand dollars, twenty-eight
 thousand dollars, and one hundred forty thousand dollars,  respectively;
 forty-five  thousand  dollars,  thirty  thousand dollars and one hundred
 fifty thousand  dollars,  respectively;  forty-eight  thousand  dollars,
 thirty-two  thousand  dollars  and  one  hundred sixty thousand dollars,
 respectively; fifty-one thousand dollars, thirty-four  thousand  dollars
 and one hundred seventy thousand dollars, respectively; fifty-four thou-
 sand  dollars,  thirty-six thousand dollars and one hundred eighty thou-
 sand dollars, respectively; fifty-seven thousand  dollars,  thirty-eight
 thousand  dollars and one hundred ninety thousand dollars, respectively;

 S. 5617                             5
 
 sixty thousand dollars, forty thousand dollars and two hundred  thousand
 dollars,  respectively; sixty-three thousand dollars, forty-two thousand
 dollars and two hundred ten thousand  dollars,  respectively;  sixty-six
 thousand  dollars,  forty-four  thousand  dollars and two hundred twenty
 thousand dollars, respectively; sixty-nine thousand  dollars,  forty-six
 thousand  dollars and two hundred thirty thousand dollars, respectively;
 seventy-two thousand  dollars,  forty-eight  thousand  dollars  and  two
 hundred  forty  thousand  dollars,  respectively;  seventy-five thousand
 dollars, fifty thousand dollars and two hundred fifty thousand  dollars,
 respectively;  PROVIDED,  HOWEVER, A HIGH-APPRECIATION MUNICIPALITY THAT
 IS A SPECIAL ASSESSING UNIT THAT IS A CITY  WITH  A  POPULATION  OF  ONE
 MILLION  OR  MORE,  IS  AUTHORIZED  TO ADOPT A LOCAL LAW TO INCREASE THE
 MAXIMUM EXEMPTION ALLOWABLE IN PARAGRAPHS  (A),  (B)  AND  (C)  OF  THIS
 SUBDIVISION  TO  FIFTEEN THOUSAND SIX HUNDRED DOLLARS, TEN THOUSAND FOUR
 HUNDRED DOLLARS, AND FIFTY-TWO THOUSAND DOLLARS,  RESPECTIVELY;  SIXTEEN
 THOUSAND EIGHT HUNDRED DOLLARS, ELEVEN THOUSAND TWO HUNDRED DOLLARS, AND
 FIFTY-SIX  THOUSAND  DOLLARS,  RESPECTIVELY;  EIGHTEEN THOUSAND DOLLARS,
 TWELVE THOUSAND DOLLARS, AND SIXTY THOUSAND DOLLARS, RESPECTIVELY; NINE-
 TEEN  THOUSAND  TWO  HUNDRED  DOLLARS,  TWELVE  THOUSAND  EIGHT  HUNDRED
 DOLLARS,  AND SIXTY-FOUR THOUSAND DOLLARS, RESPECTIVELY; TWENTY THOUSAND
 FOUR HUNDRED DOLLARS, THIRTEEN THOUSAND SIX HUNDRED DOLLARS, AND  SIXTY-
 EIGHT  THOUSAND  DOLLARS,  RESPECTIVELY; TWENTY-ONE THOUSAND SIX HUNDRED
 DOLLARS, FOURTEEN THOUSAND FOUR HUNDRED DOLLARS, AND  SEVENTY-TWO  THOU-
 SAND DOLLARS, RESPECTIVELY.  For purposes of this subparagraph, a "high-
 appreciation municipality" means: (A) a special assessing unit that is a
 city,  (B)  a  county for which the commissioner has established a sales
 price differential factor for purposes of the STAR exemption  authorized
 by  section  four hundred twenty-five of this title in three consecutive
 years, and (C) a city, town, village or school district which is  wholly
 or partly located within such a county.
   § 5. An exemption granted pursuant to section 458 or 458-a of the real
 property  tax  law that precedes the effective date of this act shall be
 calculated on subsequent assessment rolls as if the  original  exemption
 had  been granted pursuant to the provisions of such section, as amended
 by this act.
   § 6. This act shall take effect immediately and  apply  to  assessment
 rolls based upon the taxable status date occurring on or after the fifth
 day  of January next succeeding the date on which it shall have become a
 law.