What's happening
This bill allows municipalities in New York to grant a 5% property tax exemption to National Guard members and reservists on their primary residences.
Why it matters
Supports military families. by offering a property tax exemption specifically to National Guard members and reservists, recognizing the unique service and sacrifices of these groups, who do not always receive the same benefits as active-duty personnel.
Empowers local decision-making. , giving each municipality the choice to adopt or decline the exemption, which means its application can reflect local priorities, property values, and fiscal situations rather than being mandated statewide.
Limits double-dipping. by specifying that this exemption cannot be combined with other military-related property tax exemptions, potentially encouraging clearer, more targeted benefit structures while avoiding overlap that could significantly reduce local tax revenues.
Requires proof of long-term service. by mandating applicants submit a “twenty-year favorable service letter,” ensuring that the benefit goes to career National Guard and Reserve members rather than those with only brief service, which could incentivize retention in these critical roles.
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Who cares
Headline styles
Tax Break for Guard Members
Plain English, a few words. Used as the page title.
Sponsors
9 Co-sponsors
3 Multi-sponsors
History
- Referred to real property taxation
- Referred to real property taxation
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Allow Guard, Reservist Tax Breaks
In Senate Committee · Veterans, Homeland Security And Military Affairs · Sponsor Daphne Jordan
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1553
2019-2020 Regular Sessions
IN ASSEMBLY
January 15, 2019
Introduced by M. of A. WOERNER -- Multi-Sponsored by -- M. of A. HAWLEY, STEC -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to permitting municipalities the local option of providing a tax exemption to National Guard members and reservists
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 458-c to read as follows:
§ 458-c. Exemption for National Guard members and reservists. 1. As used in this section:
(a) "Qualified owner" means an active or retired member of the National Guard or Reserves. Where property is owned by more than one qualified owner, the exemption to which each is entitled may be combined.
(b) "Qualifying residential real property" means property owned by a qualified owner which is used exclusively for residential purposes; provided however, that in the event any portion of such property is not so used exclusively for residential purposes 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. Such property must be the primary residence of the qualified owner, unless the qualified owner is absent from the property due to medical reasons or institutionalization.
(c) "Municipality" means a county, town, city or village.
2. The governing body of any municipality acting through its local legislative body or other governing agency, is hereby authorized and empowered to adopt and amend local laws or ordinances providing that qualifying real property may be exempt from real property taxes, in an amount equal to five percent of the assessed value of such property.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01213-01-9
A. 1553 2
Such exemption shall not be in addition to any other military exemption or abatement of taxes authorized by law.
3. Such exemption from taxation shall be granted upon an application which shall include a statement that a qualified owner resides at the property. Application shall be made annually upon a form to be promulgated by the commissioner and shall include a copy of the qualified owner's twenty-year favorable service letter from the United States department of defense. The application and twenty-year favorable service letter shall be filed by the qualified owner to the assessor of such municipality which has the power to assess property for taxation on or before the appropriate taxable status date of such municipality. If the assessor is satisfied that the property is qualified for an exemption pursuant to this section, then such residential improvements shall be exempt from taxation as provided in subdivision two of this section.
§ 2. This act shall take effect immediately.
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.