A02388 Summary:

BILL NO    A02388 

SAME AS    SAME AS S02938

SPONSOR    Barrett (MS)

COSPNSR    Skoufis, Santabarbara, Brindisi

MLTSPNSR   

Amd SS458 & 458-a, RPT L

Relates to prorating a veteran's exemption if such veteran moves within the
same county, or in the case of a city having a population of one million or
more persons, within the same city.
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A02388 Actions:

BILL NO    A02388 

01/16/2015 referred to veterans' affairs
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A02388 Votes:

There are no votes for this bill in this legislative session.
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A02388 Memo:

BILL NUMBER:A2388

TITLE OF BILL:  An act to amend the real property tax law, in relation
to prorating a veteran's exemption if such veteran moves within the
same county

PURPOSE:  To ensure that veterans already receiving property tax
exemptions, continue to receive such exemptions upon moving within the
same county.

SUMMARY OF PROVISIONS:

Section 1: Amends Section 458 of the real property tax law, as added
by chapter 503 of the laws of 2008.  Currently, a veteran already
receiving a property tax exemption can sell the property receiving the
exemption and purchase property within the same city, town, or village
and have the exemption transferred and prorated for the remainder of
the fiscal year.

Section 458 is amended, replacing "city, town, or village" with
"county, or in the case of a city having a population of one million
or more persons, within the same city".

Section 2: Amends Section 458-a of the real property tax law, as added
by chapter 503 of the laws of 2008, also replacing "city, town, or
village" with "county, or in the case of a city having a population of
one million or more persons, within the same city".

Section 3: States this act shall take effect on the second of January
next succeeding the date on which it shall have become a law and shall
apply to assessment rolls prepared on the basis of taxable status
dates occurring on and after such date.

JUSTIFICATION:  This Legislature has supported and defended the rights
of New York State's veterans. New York continues to thank and reward
our servicemen and women for the personal sacrifices they have made
while protecting our state and our nation. Our veterans have served in
peacetime and during wartime, whenever they were needed.

Veterans living in New York State are currently entitled to a tax
exemption on their primary home. Unfortunately though, this exemption
is not transferable unless the veteran moves within the locality he or
she currently resides. Like most other residents, many veterans may
choose to, or need to, move into a new home at least once in their
lives. Because of the unnecessarily specific nature of the current
law, veterans moving out of one home and into another home will lose
the modest tax exemptions they have earned if their new home is in a
city, town or village different than that of the first, original home.
This legislation would ensure that veterans are able to move anywhere
within the same county, without losing the tax exemptions they have
been promised, and deserve.

LEGISLATIVE HISTORY:  2012: Passed Assembly.  2013: Passed Senate, not
the Assembly.  2014: Passed Senate, not the Assembly.

FISCAL IMPLICATIONS: None to the State.


EFFECTIVE DATE:  This act shall take effect on the second of January
next succeeding the date on which it shall have become a law and shall
apply to assessment rolls prepared on the basis of taxable status
dates occurring on and after such date.
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A02388 Text:

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         2388

                              2015-2016 Regular Sessions

                                 I N  A S S E M B L Y

                                   January 16, 2015
                                      ___________

       Introduced  by M. of A. BARRETT, SKOUFIS, SANTABARBARA, BRINDISI -- read
         once and referred to the Committee on Veterans' Affairs

       AN ACT to amend the real property tax law, in relation  to  prorating  a
         veteran's exemption if such veteran moves within the same county

         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:

    1    Section 1. Subdivision 9 of section 458 of the real property tax  law,
    2  as  amended  by  chapter  503  of the laws of 2008, is amended and a new
    3  subdivision 11 is added to read as follows:
    4    9. Notwithstanding the provisions of subdivision one of this  section,
    5  the  governing  body  of  any  [municipality] CITY, TOWN OR VILLAGE may,
    6  after public hearing, adopt a local law, ordinance or resolution provid-
    7  ing where a veteran, the spouse of the veteran or unremarried  surviving
    8  spouse already receiving an exemption pursuant to this section sells the
    9  property  receiving the exemption and purchases property within the same
   10  [city, town or village] COUNTY, OR IN THE CASE OF A CITY HAVING A  POPU-
   11  LATION  OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, the asses-
   12  sor shall transfer and prorate, for the remainder of  the  fiscal  year,
   13  the  exemption  which the veteran, the spouse of the veteran or unremar-
   14  ried surviving spouse received. The prorated exemption  shall  be  based
   15  upon  the  date  the  veteran,  the spouse of the veteran or unremarried
   16  surviving spouse obtains title to the new property and shall  be  calcu-
   17  lated  by  multiplying  the  tax rate or rates for each municipal corpo-
   18  ration which levied taxes, or for which taxes were levied, on the appro-
   19  priate tax roll used for the fiscal  year  or  years  during  which  the
   20  transfer  occurred  times the previously granted exempt amount times the
   21  fraction of each fiscal year or years remaining subsequent to the trans-
   22  fer of title. Nothing in this section shall be construed to  remove  the
   23  requirement that any such veteran, the spouse of the veteran or unremar-
   24  ried  surviving spouse transferring an exemption pursuant to this subdi-
   25  vision shall reapply for  the  exemption  authorized  pursuant  to  this

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02442-01-5
       A. 2388                             2

    1  section  on  or  before  the following taxable status date, in the event
    2  such veteran, the spouse of the veteran or unremarried surviving  spouse
    3  wishes to receive the exemption in future fiscal years.
    4    11.    NOTWITHSTANDING  THE  PROVISIONS  OF  SUBDIVISION  ONE  OF THIS
    5  SECTION, THE GOVERNING BODY OF ANY COUNTY OR CITY WITH A  POPULATION  OF
    6  ONE  MILLION  OR  MORE  PERSONS MAY, AFTER PUBLIC HEARING, ADOPT A LOCAL
    7  LAW, ORDINANCE OR RESOLUTION PROVIDING WHERE A VETERAN,  THE  SPOUSE  OF
    8  THE  VETERAN  OR  UNREMARRIED  SURVIVING  SPOUSE  ALREADY  RECEIVING  AN
    9  EXEMPTION PURSUANT TO THIS SECTION  SELLS  THE  PROPERTY  RECEIVING  THE
   10  EXEMPTION  AND PURCHASES PROPERTY WITHIN THE SAME COUNTY, OR IN THE CASE
   11  OF A CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS, WITHIN THE
   12  SAME CITY, THE ASSESSOR SHALL TRANSFER AND PRORATE, FOR THE REMAINDER OF
   13  THE FISCAL YEAR, THE EXEMPTION WHICH THE  VETERAN,  THE  SPOUSE  OF  THE
   14  VETERAN OR UNREMARRIED SURVIVING SPOUSE RECEIVED. THE PRORATED EXEMPTION
   15  SHALL  BE  BASED UPON THE DATE THE VETERAN, THE SPOUSE OF THE VETERAN OR
   16  UNREMARRIED SURVIVING SPOUSE OBTAINS TITLE TO THE NEW PROPERTY AND SHALL
   17  BE CALCULATED BY MULTIPLYING THE TAX RATE OR RATES  FOR  EACH  MUNICIPAL
   18  CORPORATION  WHICH  LEVIED TAXES, OR FOR WHICH TAXES WERE LEVIED, ON THE
   19  APPROPRIATE TAX ROLL USED FOR THE FISCAL YEAR OR YEARS DURING WHICH  THE
   20  TRANSFER  OCCURRED  TIMES THE PREVIOUSLY GRANTED EXEMPT AMOUNT TIMES THE
   21  FRACTION OF EACH FISCAL YEAR OR YEARS REMAINING SUBSEQUENT TO THE TRANS-
   22  FER OF TITLE. NOTHING IN THIS SECTION SHALL BE CONSTRUED TO  REMOVE  THE
   23  REQUIREMENT THAT ANY SUCH VETERAN, THE SPOUSE OF THE VETERAN OR UNREMAR-
   24  RIED  SURVIVING SPOUSE TRANSFERRING AN EXEMPTION PURSUANT TO THIS SUBDI-
   25  VISION SHALL REAPPLY FOR  THE  EXEMPTION  AUTHORIZED  PURSUANT  TO  THIS
   26  SECTION  ON  OR  BEFORE  THE FOLLOWING TAXABLE STATUS DATE, IN THE EVENT
   27  SUCH VETERAN, THE SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING  SPOUSE
   28  WISHES TO RECEIVE THE EXEMPTION IN FUTURE FISCAL YEARS.
   29    S  2.  Subdivision 8 of section 458-a of the real property tax law, as
   30  amended by chapter 503 of the laws of 2008, is amended and a new  subdi-
   31  vision 10 is added to read as follows:
   32    8.  Notwithstanding the provisions of paragraph (c) of subdivision one
   33  of this section and subdivision three of  this  section,  the  governing
   34  body of any [municipality] CITY, TOWN OR VILLAGE may, after public hear-
   35  ing,  adopt  a local law, ordinance or resolution providing that where a
   36  veteran, the spouse of  the  veteran  or  unremarried  surviving  spouse
   37  already  receiving an exemption pursuant to this section sells the prop-
   38  erty receiving the exemption and  purchases  property  within  the  same
   39  [city,  town or village] COUNTY, OR IN THE CASE OF A CITY HAVING A POPU-
   40  LATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, the  asses-
   41  sor  shall  transfer  and prorate, for the remainder of the fiscal year,
   42  the exemption received. The prorated exemption shall be based  upon  the
   43  date  the  veteran,  the  spouse of the veteran or unremarried surviving
   44  spouse obtains title to the new property  and  shall  be  calculated  by
   45  multiplying  the  tax rate or rates for each municipal corporation which
   46  levied taxes, or for which taxes were levied,  on  the  appropriate  tax
   47  roll  used  for  the  fiscal  year  or  years  during which the transfer
   48  occurred times the previously granted exempt amount times  the  fraction
   49  of  each  fiscal  year  or years remaining subsequent to the transfer of
   50  title. Nothing in this section shall be construed to remove the require-
   51  ment that any such veteran, the spouse of  the  veteran  or  unremarried
   52  surviving  spouse transferring an exemption pursuant to this subdivision
   53  shall reapply for the exemption authorized pursuant to this  section  on
   54  or  before the following taxable status date, in the event such veteran,
   55  the spouse of the veteran or  unremarried  surviving  spouse  wishes  to
   56  receive the exemption in future fiscal years.
       A. 2388                             3

    1    10.    NOTWITHSTANDING  THE PROVISIONS OF PARAGRAPH (C) OF SUBDIVISION
    2  ONE OF THIS SECTION AND SUBDIVISION THREE OF THIS SECTION, THE GOVERNING
    3  BODY OF ANY COUNTY OR CITY HAVING A POPULATION OF ONE  MILLION  OR  MORE
    4  PERSONS  MAY,  AFTER  PUBLIC  HEARING,  ADOPT  A LOCAL LAW, ORDINANCE OR
    5  RESOLUTION  PROVIDING THAT WHERE A VETERAN, THE SPOUSE OF THE VETERAN OR
    6  UNREMARRIED SURVIVING SPOUSE ALREADY RECEIVING AN EXEMPTION PURSUANT  TO
    7  THIS  SECTION  SELLS  THE PROPERTY RECEIVING THE EXEMPTION AND PURCHASES
    8  PROPERTY WITHIN THE SAME COUNTY, OR IN THE CASE OF A CITY HAVING A POPU-
    9  LATION OF ONE MILLION OR MORE PERSONS, WITHIN THE SAME CITY, THE  ASSES-
   10  SOR  SHALL  TRANSFER  AND PRORATE, FOR THE REMAINDER OF THE FISCAL YEAR,
   11  THE EXEMPTION RECEIVED. THE PRORATED EXEMPTION SHALL BE BASED  UPON  THE
   12  DATE  THE  VETERAN,  THE  SPOUSE OF THE VETERAN OR UNREMARRIED SURVIVING
   13  SPOUSE OBTAINS TITLE TO THE NEW PROPERTY  AND  SHALL  BE  CALCULATED  BY
   14  MULTIPLYING  THE  TAX RATE OR RATES FOR EACH MUNICIPAL CORPORATION WHICH
   15  LEVIED TAXES, OR FOR WHICH TAXES WERE LEVIED,  ON  THE  APPROPRIATE  TAX
   16  ROLL  USED  FOR  THE  FISCAL  YEAR  OR  YEARS  DURING WHICH THE TRANSFER
   17  OCCURRED TIMES THE PREVIOUSLY GRANTED EXEMPT AMOUNT TIMES  THE  FRACTION
   18  OF  EACH  FISCAL  YEAR  OR YEARS REMAINING SUBSEQUENT TO THE TRANSFER OF
   19  TITLE. NOTHING IN THIS SECTION SHALL BE CONSTRUED TO REMOVE THE REQUIRE-
   20  MENT THAT ANY SUCH VETERAN, THE SPOUSE OF  THE  VETERAN  OR  UNREMARRIED
   21  SURVIVING  SPOUSE TRANSFERRING AN EXEMPTION PURSUANT TO THIS SUBDIVISION
   22  SHALL REAPPLY FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS  SECTION  ON
   23  OR  BEFORE THE FOLLOWING TAXABLE STATUS DATE, IN THE EVENT SUCH VETERAN,
   24  THE SPOUSE OF THE VETERAN OR  UNREMARRIED  SURVIVING  SPOUSE  WISHES  TO
   25  RECEIVE THE EXEMPTION IN FUTURE FISCAL YEARS.
   26    S 3. This act shall take effect on the second of January next succeed-
   27  ing  the  date  on  which  it shall have become a law and shall apply to
   28  assessment rolls prepared on the basis of taxable status dates occurring
   29  on and after such date.
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