What's happening
This bill provides a property tax exemption of up to 5% for qualifying members of the U.S. Coast Guard Auxiliary.
Why it matters
Targets long-term, active volunteers. The exemption only applies to Coast Guard Auxiliary members with at least five years of certified service, emphasizing recognition of sustained volunteer commitment rather than short-term participation.
Local control and community input. Municipalities must choose to adopt the exemption after holding a public hearing, meaning the tax benefit will vary by locality and depend on local priorities and fiscal considerations.
Primary residence requirement. The exemption is limited to a member’s primary home, and only the portion of the property used exclusively for residential purposes qualifies, preventing broader application to investment or mixed-use properties.
Lifetime benefit for extensive service. Members with over 20 years of active, certified service can receive the exemption for life, as long as they remain residents, creating a meaningful, ongoing incentive for long-term volunteers and potentially aiding retention.
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Who cares
Headline styles
Tax Break for Coast Guard
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to real property taxation
- Referred to real property taxation
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3865
2017-2018 Regular Sessions
IN ASSEMBLY
January 30, 2017
Introduced by M. of A. ORTIZ -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to providing a real property tax exemption to members of the United States coast guard auxiliary
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The real property tax law is amended by adding a new section 451 to read as follows:
§ 451. United States coast guard auxiliary. 1. Real property owned by an enrolled member of the United States coast guard auxiliary or such enrolled member and spouse, shall be exempt from taxation to the extent of five percent of the assessed value of such property for city, village, town, part town, special district or county purposes, exclusive of special assessments, provided that the governing body of a city, village, town or county, after a public hearing, adopts a local law, ordinance or resolution providing therefor.
2. Such exemption shall not be granted to an enrolled member of the United States coast guard auxiliary unless:
(a) the property is the primary residence of the applicant;
(b) the property is used exclusively for residential purposes; provided however, that in the event any portion of such property is not used exclusively for the applicant's residence but is used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this section; and
(c) the applicant has been certified by the United States coast guard auxiliary as an enrolled member for at least five years. It shall be the duty and responsibility of the municipality which adopts a local law, ordinance or resolution pursuant to this section to determine the procedure for certification.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08368-01-7
A. 3865 2
3. Any enrolled member of the United States coast guard auxiliary who accrues more than twenty years of active service and is so certified by the United States coast guard auxiliary, shall be granted the five percent exemption as authorized by this section for the remainder of his or her life as long as his or her primary residence is located within such county provided that the governing body of a city, village, town or county, after a public hearing, adopts a local law, ordinance or resolution providing therefor.
4. Application for such exemption shall be filed with the assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the state board.
§ 2. This act shall take effect on the one hundred eightieth day after it shall have become a law.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.