What's happening
This bill allows municipalities to accept retroactive property tax exemption applications from veterans for up to three years prior.
Why it matters
Provides a second chance for eligible veterans. who missed the original deadline to claim their property tax exemption, helping those who may have been unaware of the benefit or faced obstacles in applying on time.
Retroactive relief is limited to three years. , meaning financial benefits are significant but not open-ended, giving veterans a meaningful rebate while capping fiscal impact on municipalities.
Mandates action by local governments. counties, cities, towns, and villages must adopt laws to allow retroactive applications, ensuring that veterans across the state have consistent access to this opportunity.
Only veterans already approved for the exemption going forward can seek retroactive benefits. , which focuses the relief on individuals who have demonstrated eligibility, reducing risk of fraudulent claims and streamlining administrative review.
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Who cares
Headline styles
Veterans Get Retroactive Tax Relief
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
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.
Retroactive Tax Breaks for Veterans
In Assembly Committee · Real Property Taxation · Sponsor Edward Braunstein
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3884
2019-2020 Regular Sessions
IN SENATE
February 20, 2019
Introduced by Sen. STAVISKY -- 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 and the administrative code of the city of New York, 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 shall 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, provided, however, that said veteran would have been entitled to such exemption if he or she had filed an application for exemption by the appropriate taxable status date and that such applications may only be accepted for assessment rolls prepared on the basis of taxable status dates occurring no more than three 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 shall 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, provided, however, that said veteran would have been entitled to such exemption if he or she had filed an applica-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02669-01-9
S. 3884 2
tion for exemption by the appropriate taxable status date and that such applications may only be accepted for assessment rolls prepared on the basis of taxable status dates occurring no more than three years preceding the date of such application.
§ 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 shall 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, provided, however, that said veteran would have been entitled to such exemption if he or she had filed an application for exemption by the appropriate taxable status date and that such applications may only be accepted for assessment rolls prepared on the basis of taxable status dates occurring no more than three years preceding the date of such application.
§ 4. Part 1 of subchapter 2 of chapter 2 of title 11 of the administrative code of the city of New York is amended by adding a new section 11-245.76 to read as follows:
§ 11-245.76 Retroactive exemption for veterans. Pursuant to the exemptions set out in paragraph six of subdivision one of section four hundred fifty-eight, subdivision three-b of section four hundred fiftyeight-a and subdivision three-a of section four hundred fifty-eight-b of the real property tax law, the city hereby authorizes the assessor to accept retroactive applications from any veteran to whom an exemption has already been granted, provided, however, that said veteran would have been entitled to such exemption if he or she had filed an application for exemption by the appropriate taxable status date and that such applications may only be accepted for assessment rolls prepared on the basis of taxable status dates occurring no more than three years preceding the date of such application.
§ 5. 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 and the administrative code of the city of New York, in relation to allowing municipalities to accept retroactive applications for real property tax exemptions from certain veterans
Purpose or general idea of bill
To allow veterans and their spouses, who would have been eligible for the veterans property tax exemption, to receive the exemption retroac- tively for up to three years from when they first began receiving the exemption.
Summary of specific provisions
Section 1. Subdivision 1 of section 458 of the real property tax law is amended by adding a new paragraph 6.
Section 2. Section 458-a of the real property tax law is amended by adding a new subdivision 3-b.
Section 3. Section 458-b of the real property tax law is amended new subdivision 3-a.
Sections 1 through 3 amend the real property tax law to allow the asses- sor for each county, city, town, or village in New York to accept retro- active applications for the veterans' exemption, as long as the veteran would have been entitled to the exemption if he or she had filed the application by the appropriate date. Additionally, the retroactivity of the exemption will extend no more than three years preceding the date of the application. This would apply to all three types of the veterans' property tax exemption - the alternative, Cold War, and partial exemptions.
Section 4. Part 1 of subchapter 2 of chapter 2 of title 11 of the admin- istrative code of the city of New York is amended by adding a new section 11-245.75.
Section 5 provides the effective date.
Justification
Many of our State's veterans own homes or are shareholders in a co-op, and are eligible for the veterans' property tax exemption in New York. However, some may not be aware that they are eligible for this exemption, or have moved and, as a result, lost the exemption. This legislation would help to ensure that our veterans and their families who have sacrificed so much for our country are able to afford to stay in their homes without bearing the burden of higher property taxes.
Prior legislative history
S 5232 - referred to Veterans, Homeland Security and Military Affairs
Fiscal implications
To be determined.
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.