BILL NUMBER: S609A
SPONSOR: STAVISKY
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to allowing muni-
cipalities to accept retroactive applications for real property tax
exemptions from certain veterans
 
PURPOSE OR GENERAL IDEA OF BILL:
To allow veterans and their spouses, who would have been eligible for
the veteran's property tax exemption, to receive the exemption retroac-
tively for up to three years from when first began receiving the
exemption.
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Subdivision 1 of section 458 of the real property tax law is
amended by adding a new paragraph 6.
Section 2. Section 458-a of the adding a new subdivision 3-b.,real prop-
erty tax law is amended by adding a new subdivision 3-b.
Section 3. Section 458-b of the subdivision 3-a.
Sections 1 through 3 amend the real property tax law to allow the asses-
sor for each county, city, town, or village in New York to may accept
retroactive applications for the veterans' exemption, after a public
hearing, adopt a local law, ordinance or resolution to accept retroac-
tive applications for exemption, as long as the veteran would have been
entitled to the exemption if he or she had filed the by the appropriate
date. Additionally, the retroactivity of the exemption will extend no
more than three years preceding the date of the application. This would
apply to all three types of the veterans' property tax exemption the
alternative, Cold War, and partial exemptions.
Section 5 provides the effective date.
 
JUSTIFICATION:
Many of our State's veterans own homes or are shareholders in a co-op,
real property tax law is amended new and are eligible for the veterans'
property tax exemption in New York. However, some may not be aware that
they are eligible for this exemption or have moved and, as a result,
"bet" the exemption. This legislation would help to ensure that our
veterans and their families who have sacrificed so much for our country
are able to afford to stay in their homes without bearing the burden of
highest property taxes.
 
PRIOR LEGISLATIVE HISTORY:
2016;' S6682/A8593 Referred to Veterans, Homeland Security & Military
Affairs
2017-2018: S5232/A1365 - Referred to Veterans, Homeland Security & Mili-
tary Affairs
2019-2020: S3884/A572 Referred to Veterans, Homeland Security & Military
Affairs
2021-2022; S4218/A511 Referred to Veterans Homeland Security & Military
Affairs
2023-2024: S3580/A09Referred to Veterans, Homeland Security & Military,
Affairs
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S609: 458 real property tax law, 458(1) real property tax law, 458-a real property tax law, 458-b real property tax law
S609A: 458 real property tax law, 458(1) real property tax law, 458-a real property tax law, 458-b real property tax law