S T A T E   O F   N E W   Y O R K
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                                  5442--A
     Cal. No. 811
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               March 6, 2023
                                ___________
 
 Introduced  by  Sens.  SCARCELLA-SPANTON, ADDABBO, ASHBY, CHU, MARTINEZ,
   RHOADS, STEC -- read twice and ordered printed, and when printed to be
   committed to the Committee on Veterans, Homeland Security and Military
   Affairs -- recommitted to the Committee on Veterans, Homeland Security
   and Military Affairs in accordance with  Senate  Rule  6,  sec.  8  --
   reported  favorably  from  said committee, ordered to first and second
   report, ordered to a third reading,  amended  and  ordered  reprinted,
   retaining its place in the order of third reading
 
 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, COAST GUARD,  OR  ARMY  OR  AIR  NATIONAL
 GUARD OF THE UNITED STATES, OR NEW YORK NAVAL MILITIA.
   (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 SUCH ACTIVE MILITARY SERVICE MEMBER'S RESI-
 DENCE 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-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD07846-04-4
 S. 5442--A                          2
 
 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.
   (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 SUCH ACTIVE MILITARY SERVICE MEMBER'S MILITARY ORDERS OR
 CERTIFIED LETTER FROM SUCH ACTIVE MILITARY SERVICE  MEMBER'S  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.