S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    244
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 Introduced  by Sen. GALLIVAN -- 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 tax exemptions
   for certain eligible reservists

   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. EXEMPTION FOR CERTAIN RESERVISTS. 1.  FOR  PURPOSES  OF  THIS
 SECTION,  "ELIGIBLE  RESERVIST" MEANS A MEMBER OF A RESERVE COMPONENT OF
 THE ARMED FORCES OF THE UNITED STATES ORDERED  TO  ACTIVE  DUTY  BY  THE
 PRESIDENT OF THE UNITED STATES.
   2.  REAL  PROPERTY  OWNED BY AN ELIGIBLE RESERVIST OR SUCH RESERVIST'S
 SPOUSE SHALL BE EXEMPT FROM TAXATION 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.
   3.  SUCH  EXEMPTION  SHALL  NOT BE GRANTED TO AN ELIGIBLE RESERVIST OR
 SUCH RESERVIST'S SPOUSE RESIDING IN SUCH COUNTY UNLESS:
   (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
   (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; AND
   (C) THE ELIGIBLE RESERVIST RETAINED HIS OR HER ACTIVE DUTY STATUS  FOR
 AT LEAST NINETY CONSECUTIVE DAYS WITHIN THE IMMEDIATELY PRECEDING CALEN-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD00175-01-3
 S. 244                              2
 
 DAR YEAR IN WHICH HE OR SHE IS REQUESTING THE EXEMPTION AS AUTHORIZED BY
 THIS SECTION.
   4. ANY ELIGIBLE RESERVIST SHALL BE GRANTED THE EXEMPTION AS AUTHORIZED
 BY  THIS SECTION FOR THE PERIOD OF HIS OR HER ACTIVE DUTY STATUS AS LONG
 AS HIS OR HER PRIMARY RESIDENCE IS LOCATED WITHIN  A  VILLAGE,  TOWN  OR
 COUNTY  IN  WHICH  THE  GOVERNING  BODY OF SUCH VILLAGE, TOWN OR COUNTY,
 AFTER A PUBLIC HEARING, ADOPTS A  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION
 PROVIDING FOR SUCH EXEMPTION.
   5.  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.
   6.  NO  APPLICANT  WHO  IS AN ELIGIBLE RESERVIST 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  immediately,  and  shall  apply  to
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after January 1, 2025.