What's happening
This bill lets municipalities offer property tax exemptions to National Guard members and reservists.
Why it matters
Local choice. Counties, towns, cities and villages across New York could offer a 5% exemption on assessed residential property value. The bill would not require them to participate.
Eligibility limits. Active or retired National Guard members and reservists would need a Defense Department twenty-year favorable service letter and an annual application. Property generally must be their primary residence; nonresidential portions would remain taxable.
Combining benefits. Qualified co-owners could combine their exemptions, but this exemption could not supplement another military tax exemption or abatement.
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Who cares
National Guard members and reservists
Eligible active and retired members could receive property tax relief if their municipality opts in.
County, town, city and village officials
Their governing bodies would decide whether to adopt the exemption locally.
Municipal assessors
They would review annual applications and service letters to determine whether properties qualify.
Headline styles
Allow Guard, Reservist Tax Breaks
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to veterans, homeland security and military affairs
- Referred to veterans, homeland security and military affairs
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.
Tax Break for Guard Members
In Assembly Committee · Real Property Taxation · Sponsor Carrie Woerner
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2667
2019-2020 Regular Sessions
IN SENATE
January 28, 2019
Introduced by Sen. JORDAN -- read twice and ordered printed, and when printed to be committed to the Committee on Veterans, Homeland Security and Military Affairs
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
S. 2667 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.
Sponsor's memo
Title of bill
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
Purpose
To allow active and retired members of the National Guard or Reserves to receive the same real property tax benefits as other service members.
Summary of provisions
Section 1 amends section 458-c of the real property tax law to grant the governing body of any municipality the authority to adopt or amend local laws or ordinances provided that qualifying real property may be exempt from taxation in an amount equal to five percent of its assessed value. Such exemption shall not be in addition to any other military exemption or abatement of taxes. Such exemption shall be granted upon an applica- tion from a qualified owner. Application shall be made annually and shall include a copy of the owner's twenty-year favorable service letter from the United States department of defense. Qualification shall be determined by the assessor of such municipality which has the power to assess property for taxation. "Qualified owner" is defined as active and retired members of the National Guard or Reserves. "Qualifying resi- dential real property" means property owned by a qualified owner which is used exclusively for residential purposes. "Municipality" means a county, town, city, or village.
Section 2 sets forth the effective date.
Justification
New York State takes pride in its military personnel. Members of the National Guard and Reserves choose to give their time to our country and are ready to put their lives at risk should an extreme situation arise. These brave citizens deserve recognition and appreciation for their willingness to serve, and were finally granted that recognition by the Jeff Miller and Richard Blumenthal Veterans Health Care and Benefits Improvement Act of 2016. This federal law expands the federal legal definition of a veteran for National Guardsmen and reservists who honor- ably serve or had served in the military for 20 years but were never called up for federal active duty for an extended period of time.
New York State law, however, has not been amended to reflect this change in the federal law. As such, National Guard members and reservists who served in the military for 20 years but were never called up for federal active duty for an extended period of time are still not eligible for many veterans' benefits provided for in State law, including any of the available veterans' property tax exemptions. Allowing National Guardsmen to receive the same property tax exemption as other members of the mili- tary will reflect the updated federal law and demonstrate New York State's gratitude for their service.
Legislative history
S.4227 of 2018, 3rd Reading
Fiscal implications
None to the State.
Effective date
This bill will become effective immediately after it becomes law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.