New York Senate Bill S03580 Latest Draft

   
  STATE OF NEW YORK ________________________________________________________________________ 3580 2023-2024 Regular Sessions  IN SENATE February 1, 2023 ___________ Introduced by Sen. STAVISKY -- 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 and the administrative code of the city of New York, in relation to allowing municipalities to accept retroactive applications for real property tax exemptions from certain veterans The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 1 of section 458 of the real property tax law 2 is amended by adding a new paragraph 6 to read as follows: 3 (6) Notwithstanding the provisions of this section or any other 4 provision of law to the contrary, each county, city, town or village 5 shall adopt a local law allowing the assessor to accept retroactive 6 applications for the exemption set forth in this section from any veter- 7 an to whom an exemption has already been granted pursuant to the 8 provisions of this section, provided, however, that said veteran would 9 have been entitled to such exemption if he or she had filed an applica- 10 tion for exemption by the appropriate taxable status date and that such 11 applications may only be accepted for assessment rolls prepared on the 12 basis of taxable status dates occurring no more than three years preced- 13 ing the date of such application. 14 § 2. Section 458-a of the real property tax law is amended by adding a 15 new subdivision 3-b to read as follows: 16 3-b. Notwithstanding the provisions of this section or any other 17 provision of law to the contrary, each county, city, town or village 18 shall adopt a local law allowing the assessor to accept retroactive 19 applications for the exemption set forth in this section from any veter- 20 an to whom an exemption has already been granted pursuant to the 21 provisions of this section, provided, however, that said veteran would 22 have been entitled to such exemption if he or she had filed an applica- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01211-01-3 
 S. 3580 2 1 tion for exemption by the appropriate taxable status date and that such 2 applications may only be accepted for assessment rolls prepared on the 3 basis of taxable status dates occurring no more than three years preced- 4 ing the date of such application. 5 § 3. Section 458-b of the real property tax law is amended by adding a 6 new subdivision 3-a to read as follows: 7 3-a. Notwithstanding the provisions of this section or any other 8 provision of law to the contrary, each county, city, town or village 9 shall adopt a local law allowing the assessor to accept retroactive 10 applications for the exemption set forth in this section from any veter- 11 an to whom an exemption has already been granted pursuant to the 12 provisions of this section, provided, however, that said veteran would 13 have been entitled to such exemption if he or she had filed an applica- 14 tion for exemption by the appropriate taxable status date and that such 15 applications may only be accepted for assessment rolls prepared on the 16 basis of taxable status dates occurring no more than three years preced- 17 ing the date of such application. 18 § 4. Part 1 of subchapter 2 of chapter 2 of title 11 of the adminis- 19 trative code of the city of New York is amended by adding a new section 20 11-245.76 to read as follows: 21 § 11-245.76 Retroactive exemption for veterans. Pursuant to the 22 exemptions set out in paragraph six of subdivision one of section four 23 hundred fifty-eight, subdivision three-b of section four hundred fifty- 24 eight-a and subdivision three-a of section four hundred fifty-eight-b of 25 the real property tax law, the city hereby authorizes the assessor to 26 accept retroactive applications from any veteran to whom an exemption 27 has already been granted, provided, however, that said veteran would 28 have been entitled to such exemption if he or she had filed an applica- 29 tion for exemption by the appropriate taxable status date and that such 30 applications may only be accepted for assessment rolls prepared on the 31 basis of taxable status dates occurring no more than three years preced- 32 ing the date of such application. 33 § 5. This act shall take effect immediately.