What's happening
This bill allows municipalities to accept retroactive property tax exemption applications from veterans whose disability rating has changed, for up to five years prior.
Why it matters
Addresses financial fairness for disabled veterans. By allowing retroactive property tax exemptions when a veteran’s disability rating increases, the bill helps ensure veterans are not penalized for administrative delays in recognizing their service-connected injuries.
Potential for significant refunds or tax relief. Eligible veterans may receive backdated exemptions for up to five years, which could mean substantial refunds or reductions in property taxes already paid—helping those who may be financially vulnerable due to increased disability.
Empowers local governments. Municipalities are given the discretion to adopt these retroactive exemptions, enabling local responses to veterans’ needs without imposing a one-size-fits-all mandate statewide.
Encourages timely updates of disability status. This change incentivizes veterans to report changes in their disability status, fostering more accurate and up-to-date records for both veterans and tax authorities.
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Who cares
Headline styles
Let Veterans Apply Retroactively
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 38
No co-sponsors yet.
History
- Referred to veterans, homeland security and military affairs
- Referred to veterans, homeland security and military affairs
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3534
2019-2020 Regular Sessions
IN SENATE
February 8, 2019
Introduced by Sen. CARLUCCI -- 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 allowing municipalities to accept retroactive applications for real property tax exemptions from certain veterans
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 1 of section 458 of the real property tax law is amended by adding a new paragraph 6 to read as follows:
(6) Notwithstanding the provisions of this section or any other provision of law to the contrary, each county, city, town or village may adopt a local law allowing the assessor to accept retroactive applications for the exemption set forth in this section from any veteran to whom an exemption has already been granted pursuant to the provisions of this section and whose service-connected disability rating has changed; provided, however, that such applications may only be accepted for assessment rolls prepared on the basis of taxable status dates occurring no more than five years preceding the date of such application.
§ 2. Section 458-a of the real property tax law is amended by adding a new subdivision 3-b to read as follows:
3-b. Notwithstanding the provisions of this section or any other provision of law to the contrary, each county, city, town or village may adopt a local law allowing the assessor to accept retroactive applications for the exemption set forth in this section from any veteran to whom an exemption has already been granted pursuant to the provisions of this section and whose service-connected disability rating has changed; provided, however, that such applications may only be accepted for assessment rolls prepared on the basis of taxable status dates occurring no more than five years preceding the date of such application.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06279-01-9
S. 3534 2
§ 3. Section 458-b of the real property tax law is amended by adding a new subdivision 3-a to read as follows:
3-a. Notwithstanding the provisions of this section or any other provision of law to the contrary, each county, city, town or village may adopt a local law allowing the assessor to accept retroactive applications for the exemption set forth in this section from any veteran to whom an exemption has already been granted pursuant to the provisions of this section and whose service-connected disability rating has changed; provided, however, that such applications may only be accepted for assessment rolls prepared on the basis of taxable status dates occurring no more than five years preceding the date of such application.
§ 4. 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 allowing muni- cipalities to accept retroactive applications for real property tax exemptions from certain veterans
Purpose
To allow municipalities, at their option, to accept retroactive applica- tions for real property tax. exemptions from veterans whose service-con- nected disability rating has changed.
Summary of provisions
Section 1. Adds a new paragraph 6 to subdivision l 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 prop- erty 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 prop- erty 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 veter- ans 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 assess- ment 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
2017-18: S777 - VETERANS AFFAIRS. 2015-16: S2201 - Veterans Affairs
Fiscal implications
None to state.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.