§ 458-A — Veterans; alternative exemption

New York § 458-A

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Private Property
• Art. 4: Exemptions

Text

§ 458-a. Veterans; alternative exemption. 1. The following terms\nwhenever used or referred to in this section shall have the following\nmeanings unless a different meaning clearly appears in the context:\n (a) "Period of war" means the Spanish-American war; the Mexican border\nperiod; World War I; World War II; the hostilities, known as the Korean\nwar, which commenced June twenty-seventh, nineteen hundred fifty and\nterminated on January thirty-first, nineteen hundred fifty-five; the\nhostilities, known as the Vietnam war, which commenced November first,\nnineteen hundred fifty-five and terminated on May seventh, nineteen\nhundred seventy-five; and the hostilities, known as the Persian Gulf\nconflict, which commenced August second, nineteen hundred ninety.\n (b) "Service connected" means, with respect to disability or death,\nthat such disability was incurred or aggravated, or that the death\nresulted from a disability incurred or aggravated, in line of duty in\nthe active military, naval or air service.\n (c) "Qualified owner" means a veteran, the spouse of a veteran or the\nunremarried surviving spouse of a veteran. Where property is owned by\nmore than one qualified owner, the exemption to which each is entitled\nmay be combined. Where a veteran is also the unremarried surviving\nspouse of a veteran, such person may also receive any exemption to which\nthe deceased spouse was entitled.\n (d) "Qualifying residential real property" means property owned by a\nqualified owner which is used exclusively for residential purposes;\nprovided however, that in the event any portion of such property is not\nso used exclusively for residential purposes but is used for other\npurposes, such portion shall be subject to taxation and the remaining\nportion only shall be entitled to the exemption provided by this\nsection. Such property must be the primary residence of the veteran or\nunremarried surviving spouse of the veteran, unless the veteran or\nunremarried surviving spouse is absent from the property due to medical\nreasons or institutionalization. In the event the veteran dies and there\nis no unremarried surviving spouse, "qualifying residential real\nproperty" shall mean the primary residence owned by a qualified owner\nprior to death, provided that the title to the property becomes vested\nin the dependent father or mother or dependent child or children under\ntwenty-one years of age of a veteran by virtue of devise by or descent\nfrom the deceased qualified owner, provided that the property is the\nprimary residence of one or all of the devisees.\n (e) "Veteran" means a person (i) who served in the active military,\nnaval, space, or air service during a period of war, or who was a\nrecipient of the armed forces expeditionary medal, navy expeditionary\nmedal, marine corps expeditionary medal, or global war on terrorism\nexpeditionary medal, and who (1) was discharged or released therefrom\nunder honorable conditions, or (2) has a qualifying condition, as\ndefined in section one of the veterans' services law, and has received a\ndischarge other than bad conduct or dishonorable from such service, or\n(3) is a discharged LGBT veteran, as defined in section one of the\nveterans' services law, and has received a discharge other than bad\nconduct or dishonorable from such service, (ii) who was employed by the\nWar Shipping Administration or Office of Defense Transportation or their\nagents as a merchant seaman documented by the United States Coast Guard\nor Department of Commerce, or as a civil servant employed by the United\nStates Army Transport Service (later redesignated as the United States\nArmy Transportation Corps, Water Division) or the Naval Transportation\nService; and who served satisfactorily as a crew member during the\nperiod of armed conflict, December seventh, nineteen hundred forty-one,\nto August fifteenth, nineteen hundred forty-five, aboard merchant\nvessels in oceangoing, i.e., foreign, intercoastal, or coastwise service\nas such terms are defined under federal law (46 USCA 10301 & 10501) and\nfurther to include "near foreign" voyages between the United States and\nCanada, Mexico, or the West Indies via ocean routes, or public vessels\nin oceangoing service or foreign waters and who has received a\nCertificate of Release or Discharge from Active Duty and a discharge\ncertificate, or an Honorable Service Certificate/Report of Casualty,\nfrom the department of defense, (iii) who served as a United States\ncivilian employed by the American Field Service and served overseas\nunder United States Armies and United States Army Groups in world war II\nduring the period of armed conflict, December seventh, nineteen hundred\nforty-one through May eighth, nineteen hundred forty-five, and who (1)\nwas discharged or released therefrom under honorable conditions, or (2)\nhas a qualifying condition, as defined in section one of the veterans'\nservices law, and has received a discharge other than bad conduct or\ndishonorable from such service, or (3) is a discharged LGBT veteran, as\ndefined in section one of the veterans' services law, and has received a\ndischarge other than bad conduct or dishonorable from such service, (iv)\nwho served as a United States civilian Flight Crew and Aviation Ground\nSupport Employee of Pan American World Airways or one of its\nsubsidiaries or its affiliates and served overseas as a result of Pan\nAmerican's contract with Air Transport Command or Naval Air Transport\nService during the period of armed conflict, December fourteenth,\nnineteen hundred forty-one through August fourteenth, nineteen hundred\nforty-five, and who (1) was discharged or released therefrom under\nhonorable conditions, or (2) has a qualifying condition, as defined in\nsection one of the veterans' services law, and has received a discharge\nother than bad conduct or dishonorable from such service, or (3) is a\ndischarged LGBT veteran, as defined in section one of the veterans'\nservices law, and has received a discharge other than bad conduct or\ndishonorable from such service, (v) notwithstanding any other provision\nof law to the contrary, who are members of the reserve components of the\narmed forces of the United States who (1) received an honorable\ndischarge or release therefrom under honorable conditions, or (2) has a\nqualifying condition, as defined in section one of the veterans'\nservices law, and has received a discharge other than bad conduct or\ndishonorable from such service, or (3) is a discharged LGBT veteran, as\ndefined in section one of the veterans' services law, and has received a\ndischarge other than bad conduct or dishonorable from such service, but\nare still members of the reserve components of the armed forces of the\nUnited States provided that such members meet all other qualifications\nunder the provisions of this section, or (vi) who shall be considered to\nhave been discharged or released from active military service of the\nUnited States under honorable conditions if: (1) the individual served\nin the active military service of the United States for the period of\ntime such individual was obligated to serve at the time of entry into\nservice; (2) the individual was not discharged or released from such\nservice at the time of completing such period of obligation due to an\nintervening enlistment or reenlistment; (3) the individual would have\nbeen eligible for a discharge or release under conditions other than\ndishonorable at such time except for such intervening enlistment or\nreenlistment; and (4) the individual served in the active military\nservice of the United States for a period of at least ten years,\nprovided that such individual meets all other qualifications under the\nprovisions of this section.\n (f) "Latest state equalization rate" means the latest final state\nequalization rate or special equalization rate established by the\ncommissioner pursuant to article twelve of this chapter. The\ncommissioner shall establish a special equalization rate if it finds\nthat there has been a material change in the level of assessment since\nthe establishment of the latest state equalization rate, but in no event\nshall such special equalization rate exceed one hundred. In the event\nthat the state equalization rate exceeds one hundred, then the state\nequalization rate shall be one hundred for the purposes of this section.\nWhere a special equalization rate is established for purposes of this\nsection, the assessor is directed and authorized to recompute the\nalternative veterans exemption on the assessment roll by applying such\nspecial equalization rate instead of the latest state equalization rate\napplied in the previous year and to make the appropriate corrections on\nthe assessment roll, notwithstanding the fact that such assessor may\nreceive the special equalization rate after the completion, verification\nand filing of such final assessment roll. In the event that the assessor\ndoes not have custody of the roll when such recomputation is\naccomplished, the assessor shall certify such recomputation to the local\nofficers having custody and control of such roll, and such local\nofficers are hereby directed and authorized to enter the recomputed\nalternative veterans exemption certified by the assessor on such roll.\n (g) "Latest class ratio" means the latest final class ratio\nestablished by the commissioner pursuant to title one of article twelve\nof this chapter for use in a special assessing unit as defined in\nsection eighteen hundred one of this chapter.\n 2. (a) Qualifying residential real property shall be exempt from\ntaxation to the extent of fifteen percent of the assessed value of such\nproperty; provided, however, that such exemption shall not exceed twelve\nthousand dollars or the product of twelve thousand dollars multiplied by\nthe latest state equalization rate for the assessing unit, or in the\ncase of a special assessing unit, the latest class ratio, whichever is\nless.\n (b) In addition to the exemption provided by paragraph (a) of this\nsubdivision, where the veteran served in a combat theatre or combat zone\nof operations, as documented by the award of a United States campaign\nribbon or service medal, or the armed forces expeditionary medal, navy\nexpeditionary medal, marine corps expeditionary medal, or global war on\nterrorism expeditionary medal, qualifying residential real property also\nshall be exempt from taxation to the extent of ten percent of the\nassessed value of such property; provided, however, that such exemption\nshall not exceed eight thousand dollars or the product of eight thousand\ndollars multiplied by the latest state equalization rate for the\nassessing unit, or in the case of a special assessing unit, the class\nratio, whichever is less.\n (c) In addition to the exemptions provided by paragraphs (a) and (b)\nof this subdivision, where the veteran received a compensation rating\nfrom the United States veteran's administration or from the United\nStates department of defense because of a service connected disability,\nqualifying residential real property shall be exempt from taxation to\nthe extent of the product of the assessed value of such property\nmultiplied by fifty percent of the veteran's disability rating;\nprovided, however, that such exemption shall not exceed forty thousand\ndollars or the product of forty thousand dollars multiplied by the\nlatest state equalization rate for the assessing unit, or in the case of\na special assessing unit, the latest class ratio, whichever is less. For\npurposes of this paragraph, where a person who served in the active\nmilitary, naval or air service during a period of war died in service of\na service connected disability, such person shall be deemed to have been\nassigned a compensation rating of one hundred percent.\n (d) Limitations. (i) The exemption from taxation provided by this\nsubdivision shall be applicable to county, city, town, village and\nschool district taxation if the governing body of the school district in\nwhich the property is located, or in the case of a city with a\npopulation of one million or more, the local legislative body, after\npublic hearings, adopts a resolution, or in the case of a city with a\npopulation of one million or more, a local law, providing such\nexemption, the procedure for such hearing and resolution or local law\nshall be conducted separately from the procedure for any hearing and\nlocal law or resolution conducted pursuant to subparagraph (ii) of this\nparagraph, paragraph (b) of subdivision four, paragraph (d) of\nsubdivision six and paragraph (b) of subdivision seven of this section.\n (ii) Each county, city, town, village or school district may adopt a\nlocal law to reduce the maximum exemption allowable in paragraphs (a),\n(b) and (c) of this subdivision to nine thousand dollars, six thousand\ndollars and thirty thousand dollars, respectively, or six thousand\ndollars, four thousand dollars and twenty thousand dollars,\nrespectively. Each county, city, town, village or school district is\nalso authorized to adopt a local law to increase the maximum exemption\nallowable in paragraphs (a), (b) and (c) of this subdivision to fifteen\nthousand dollars, ten thousand dollars and fifty thousand dollars,\nrespectively; eighteen thousand dollars, twelve thousand dollars and\nsixty thousand dollars, respectively; twenty-one thousand dollars,\nfourteen thousand dollars, and seventy thousand dollars, respectively;\ntwenty-four thousand dollars, sixteen thousand dollars, and eighty\nthousand dollars, respectively; twenty-seven thousand dollars, eighteen\nthousand dollars, and ninety thousand dollars, respectively; thirty\nthousand dollars, twenty thousand dollars, and one hundred thousand\ndollars, respectively; thirty-three thousand dollars, twenty-two\nthousand dollars, and one hundred ten thousand dollars, respectively;\nthirty-six thousand dollars, twenty-four thousand dollars, and one\nhundred twenty thousand dollars, respectively; thirty-nine thousand\ndollars, twenty-six thousand dollars, and one hundred thirty thousand\ndollars, respectively; forty-two thousand dollars, twenty-eight thousand\ndollars, and one hundred forty thousand dollars, respectively; and\nforty-five thousand dollars, thirty thousand dollars and one hundred\nfifty thousand dollars, respectively. In addition, a county, city, town,\nvillage or school district which is a "high-appreciation municipality"\nas defined in this subparagraph is authorized to adopt a local law to\nincrease the maximum exemption allowable in paragraphs (a), (b) and (c)\nof this subdivision to thirty-nine thousand dollars, twenty-six thousand\ndollars, and one hundred thirty thousand dollars, respectively;\nforty-two thousand dollars, twenty-eight thousand dollars, and one\nhundred forty thousand dollars, respectively; forty-five thousand\ndollars, thirty thousand dollars and one hundred fifty thousand dollars,\nrespectively; forty-eight thousand dollars, thirty-two thousand dollars\nand one hundred sixty thousand dollars, respectively; fifty-one thousand\ndollars, thirty-four thousand dollars and one hundred seventy thousand\ndollars, respectively; fifty-four thousand dollars, thirty-six thousand\ndollars and one hundred eighty thousand dollars, respectively;\nfifty-seven thousand dollars, thirty-eight thousand dollars and one\nhundred ninety thousand dollars, respectively; sixty thousand dollars,\nforty thousand dollars and two hundred thousand dollars, respectively;\nsixty-three thousand dollars, forty-two thousand dollars and two hundred\nten thousand dollars, respectively; sixty-six thousand dollars,\nforty-four thousand dollars and two hundred twenty thousand dollars,\nrespectively; sixty-nine thousand dollars, forty-six thousand dollars\nand two hundred thirty thousand dollars, respectively; seventy-two\nthousand dollars, forty-eight thousand dollars and two hundred forty\nthousand dollars, respectively; seventy-five thousand dollars, fifty\nthousand dollars and two hundred fifty thousand dollars, respectively.\nFor purposes of this subparagraph, a "high-appreciation municipality"\nmeans: (A) a special assessing unit that is a city, (B) a county for\nwhich the commissioner has established a sales price differential factor\nfor purposes of the STAR exemption authorized by section four hundred\ntwenty-five of this title in three consecutive years, and (C) a city,\ntown, village or school district which is wholly or partly located\nwithin such a county.\n 3. Application for exemption must be made by the owner, or all of the\nowners, of the property on a form prescribed by the commissioner. The\nowner or owners shall file the completed form in the assessor's office\non or before the appropriate taxable status date. The exemption shall\ncontinue in full force and effect for all appropriate subsequent tax\nyears and the owner or owners of the property shall not be required to\nrefile each year. Applicants shall be required to refile on or before\nthe appropriate taxable status date if the percentage of disability\npercentage increases or decreases or may refile if other changes have\noccurred which affect qualification for an increased or decreased amount\nof exemption. Any applicant convicted of making any willful false\nstatement in the application for such exemption shall be subject to the\npenalties prescribed in the penal law.\n 3-a. Notwithstanding the provisions of this section or any other\nprovision of law, in a city having a population of one million or more,\napplications for the exemption authorized pursuant to this section shall\nbe considered timely filed if they are filed on or before the fifteenth\nday of March of the appropriate year.\n 4. (a) Notwithstanding the foregoing provisions of this section, no\nlater than ninety days before the taxable status date next occurring on\nor after the thirty-first day of December nineteen hundred eighty-four,\nthe governing board of any county, city, town or village may adopt a\nlocal law to provide that no exemption shall be granted pursuant to this\nsection for the purposes of taxes levied for such county, city, town or\nvillage. For the purposes of a county which is not an assessing unit,\nthe taxable status date next occurring on or after December\nthirty-first, nineteen hundred eighty-four shall mean the first such\ntaxable status date of any city or town within such county upon the\nassessment roll of which the county levies taxes. A local law adopted\npursuant to this paragraph may be repealed by the governing board of the\napplicable county, city, town or village. Such repeal must occur at\nleast ninety days prior to the taxable status date of such county, city,\ntown or village.\n (b) Notwithstanding any other provision of law to the contrary, no\nlater than ninety days before the taxable status date next occurring on\nor after the thirty-first day of December, two thousand thirteen, the\ngoverning body of a school district may repeal a resolution adopted\npursuant to subparagraph (i) of paragraph (d) of subdivision two of this\nsection providing the exemption from taxation pursuant to this section\nfor the purposes of taxes levied by such school district. Nothing\ncontained in this paragraph shall be construed to preclude the governing\nbody of a school district from subsequently adopting a resolution\ngranting such exemption pursuant to this section.\n 5. Notwithstanding any other provision of law to the contrary, the\nprovisions of this section shall apply to any real property held in\ntrust solely for the benefit of a person or persons who would otherwise\nbe eligible for a real property tax exemption, pursuant to this section,\nwere such person or persons the owner or owners of such real property.\n 6. (a) For the purposes of this section, title to that portion of real\nproperty owned by a cooperative apartment corporation in which a\ntenant-stockholder of such corporation resides and which is represented\nby his share or shares of stock in such corporation as determined by its\nor their proportional relationship to the total outstanding stock of the\ncorporation, including that owned by the corporation, shall be deemed to\nbe vested in such tenant-stockholder.\n (b) Provided that all other eligibility criteria of this section are\nmet, that proportion of the assessment of such real property owned by a\ncooperative apartment corporation determined by the relationship of such\nreal property vested in such tenant-stockholder to such real property\nowned by such cooperative apartment corporation in which such\ntenant-stockholder resides shall be subject to exemption from taxation\npursuant to this section and any exemption so granted shall be credited\nby the appropriate taxing authority against the assessed valuation of\nsuch real property; the reduction in real property taxes realized\nthereby shall be credited by the cooperative apartment corporation\nagainst the amount of such taxes otherwise payable by or chargeable to\nsuch tenant-stockholder.\n (c) Notwithstanding paragraph (b) of this subdivision, a\ntenant-stockholder who resides in a dwelling that is subject to the\nprovisions of either article two, four, five or eleven of the private\nhousing finance law shall not be eligible for an exemption pursuant to\nthis section.\n (d) Notwithstanding paragraph (b) of this subdivision, real property\nowned by a cooperative corporation may be exempt from taxation pursuant\nto this section by a municipality in which such property is located only\nif the governing body of such municipality, after public hearing, adopts\na local law, ordinance or resolution providing therefor.\n 7. (a) As used in this subdivision, "Gold Star Parent" shall mean the\nparent of a child who died in the line of duty while serving in the\nUnited States armed forces during a period of war.\n (b) A county, city, town, village or school district may adopt a local\nlaw to include a Gold Star Parent within the definition of "qualified\nowner", as provided in paragraph (c) of subdivision one of this section,\nand to include property owned by a Gold Star Parent within the\ndefinition of "qualifying residential real property" as provided in\nparagraph (d) of subdivision one of this section, provided that such\nproperty shall be the primary residence of the Gold Star Parent.\n (c) The additional exemption provided for in paragraph (c) of\nsubdivision two of this section shall not apply to real property owned\nby a Gold Star Parent.\n 8. Notwithstanding the provisions of paragraph (c) of subdivision one\nof this section and subdivision three of this section, the governing\nbody of any municipality may, after public hearing, adopt a local law,\nordinance or resolution providing that where a veteran, the spouse of\nthe veteran or unremarried surviving spouse already receiving an\nexemption pursuant to this section sells the property receiving the\nexemption and purchases property within the same county, or in the case\nof a city having a population of one million or more persons, within the\nsame city, the assessor shall transfer and prorate, for the remainder of\nthe fiscal year, the exemption received. The prorated exemption shall be\nbased upon the date the veteran, the spouse of the veteran or\nunremarried surviving spouse obtains title to the new property and shall\nbe calculated by multiplying the tax rate or rates for each municipal\ncorporation which levied taxes, or for which taxes were levied, on the\nappropriate tax roll used for the fiscal year or years during which the\ntransfer occurred times the previously granted exempt amount times the\nfraction of each fiscal year or years remaining subsequent to the\ntransfer of title. Nothing in this section shall be construed to remove\nthe requirement that any such veteran, the spouse of the veteran or\nunremarried surviving spouse transferring an exemption pursuant to this\nsubdivision shall reapply for the exemption authorized pursuant to this\nsection on or before the following taxable status date, in the event\nsuch veteran, the spouse of the veteran or unremarried surviving spouse\nwishes to receive the exemption in future fiscal years.\n 9. The commissioner shall develop in consultation with the\ncommissioner of the New York state department of veterans' services a\nlisting of documents to be used to establish eligibility under this\nsection, including but not limited to a certificate of release or\ndischarge from active duty also known as a DD-214 form or an Honorable\nService Certificate/Report of Casualty from the department of defense.\nSuch information shall be made available to each county, city, town or\nvillage assessor's office, or congressional chartered veterans service\nofficers who request such information. The listing of acceptable\nmilitary records shall be made available on the internet websites of the\ndepartment of veterans' services and the office of real property tax\nservices.\n 10. A county, city, town, village or school district may adopt a local\nlaw or resolution to include those military personnel who served in the\nReserve component of the United States Armed Forces that were deemed on\nactive duty under Executive Order 11519 signed March twenty-third,\nnineteen hundred seventy, 35 Federal Register 5003, dated March\ntwenty-fourth, nineteen hundred seventy and later designated by the\nUnited States Department of Defense as Operation Graphic Hand, if such\nmember (1) was discharged or released therefrom under honorable\nconditions, or (2) has a qualifying condition, as defined in section one\nof the veterans' services law, and has received a discharge other than\nbad conduct or dishonorable from such service, or (3) is a discharged\nLGBT veteran, as defined in section one of the veterans' services law,\nand has received a discharge other than bad conduct or dishonorable from\nsuch service, provided that such veteran meets all other qualifications\nof this section.\n 11. A county, city, town, village or school district may adopt a local\nlaw or resolution to include the primary residence of any seriously\ndisabled veteran who:\n (a)(i) was discharged or released therefrom under honorable\nconditions;\n (ii) has a qualifying condition, as defined in section one of the\nveterans' services law, and has received a discharge other than bad\nconduct or dishonorable from such service; or\n (iii) is a discharged LGBT veteran, as defined in section one of the\nveterans' services law, and has received a discharge other than bad\nconduct or dishonorable from such service; and\n (b) (i) is considered to be permanently and totally disabled as a\nresult of military service;\n (ii) is rated one hundred percent disabled by the United States\ndepartment of veterans affairs;\n (iii) has been rated by the United States department of veterans\naffairs as individually unemployable; and\n (iv) who is eligible for pecuniary assistance from the United States\ngovernment, or has received pecuniary assistance from the United States\ngovernment and has applied such assistance toward the acquisition or\nmodification of a suitable housing unit with special features or movable\nfacilities made necessary by the nature of the veterans' disability and\nthe necessary law therefor shall be fully exempt from taxation and\nspecial district charges, assessments and special ad valorem levies,\nprovided that such veteran meets all other requirements of this section.\n