Allows municipalities to accept retroactive applications for real property tax exemptions from certain veterans

BILL NUMBER:S2201

Title of bill

An act to amend the real property tax law, in relation to allowing municipalities to accept retroactive applications for real property tax exemptions from certain veterans

Purpose

To allow municipalities, at their option, to accept retroactive applications for real property tax exemptions from veterans whose service-connected disability rating has changed.

Summary of provisions

Section 1. Adds a new paragraph 6 to subdivision 1 of section 458 of the real property tax law to allow each county, city, town or village in the state to adopt a local law allowing the assessor to accept retroactive applications for the veterans "eligible funds" real property tax exemption from veterans who are already receiving such exemption and whose service-connected disability rating has changed.

Section 2. Adds a new subdivision 3-b to section 458-a of the real property tax law to also allow retroactive applications, as described above, for the alternative veterans real property tax exemption.

Section 3. Adds a new subdivision 3-a to section 458-b of the real property tax law to also allow retroactive applications, as described above, for the cold war veterans real property tax exemption.

Section 4. Effective date.

Justification

The United States Veterans Administration (VA) recognizes a presumption that several, specific, medical conditions and diseases as connected to a veteran's military service, even when they appear much later in life, long after a veteran has left active duty. A primary example are the specific cancers and other health problems that the VA recognizes as presumptive of Agent Orange exposure in veterans of the Vietnam era. When these health issues manifest in a veteran later in life the VA will often adjust that veteran's service-connected disability rating, in order to properly reflect that veteran's sacrifice and ensure that he or she has access to all the benefits to which they are entitled.

The various real property tax exemptions that New York offers for veterans take into account any service-connected disability that a veteran may have, and the amount of exemption received is adjusted accordingly. Under current state law, applications for real property tax exemptions must be received by the local assessor before a specific deadline, otherwise the exemption will not take effect until the following assessment role, which is often more than a year later.

Veterans with service-connected disabilities have selflessly put their own health and wellbeing on the line in service to, and defense of, our country and they should not be forced to wait to receive the recognition for their sacrifices that they so rightly deserve.

Legislative history

New bill.

Fiscal implications

None to state.

Effective date

This act shall take effect immediately.