§ 458-C — Improvements to property of severely injured members of the armed forces of the United States

New York § 458-C

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

Text

§ 458-c. Improvements to property of severely injured members of the\narmed forces of the United States. 1. For the purpose of this section,\n"member of the armed forces of the United States" shall mean a person\nwho served in the army, navy, air force, marines, coast guard or a\nreserve command.\n 2. Real property altered, installed or improved for the purposes of\nremoval of architectural barriers that challenge the mobility of a\nseverely injured member of the armed forces of the United States who has\na service-connected disability due to combat and found fit to serve by\nthe physical evaluation board of such service member's branch of\nservice, in existing property used solely for residential purposes shall\nbe exempt from taxation and special ad valorem levies as hereinafter\nprovided. After a public hearing, the governing board of a county, city,\ntown or village may adopt a local law and a school district may adopt a\nresolution to grant the exemption authorized pursuant to this section. A\ncopy of such local law or resolution shall be filed with the\ncommissioner and the assessor of such county, city, town or village who\nprepares the assessment roll on which the taxes of such county, city,\ntown, village or school district are levied.\n 3. (a) Improvements to such real property shall be exempt pursuant to\nthe following exemption schedule:\nYear of Exemption Percentage of Exemption\n 1 50\n 2 45\n 3 40\n 4 35\n 5 30\n 6 25\n 7 20\n 8 15\n 9 10\n 10 5\n (b) No exemption shall be granted for alterations, installations, or\nimprovements unless such alterations, installations, or improvements\nwere commenced after the date of the severely injured member of the\narmed forces' disability due to combat and subsequent to the effective\ndate of the local law or resolution adopted pursuant to subdivision two\nof this section. Notwithstanding the foregoing provision, if such\nalterations, installations or improvements were commenced prior to the\neffective date of the local law or resolution adopted pursuant to\nsubdivision two of this section, such alternations, installations or\nimprovements may receive an exemption pursuant to the exemption schedule\nof this section for the remainder of the authorized period of exemption\nas if such alterations, installations or improvements, had been\ncommenced on or after such effective date; provided, however, the\nproperty shall not be eligible for refunds of property taxes or special\nad valorem levies paid prior to the effective date of the local law or\nresolution.\n 4. For the purpose of this section, the terms alteration, installation\nand improvement shall not include ordinary maintenance and repair.\n 5. (a) The provisions of this section shall only apply to the\nqualifying real property which is the primary residence of the\napplicant, provided that, in the event any portion of such real property\nis not used exclusively for the applicant's primary residence such\nportion shall not be subject to the exemption granted by this section.\n (b) The exemption from taxation provided by this section shall be\napplicable to county, city, town, village, and school district taxation.\n (c) If a severely injured member of the United States armed forces\nreceives the exemption under sections four hundred fifty-eight, four\nhundred fifty-eight-a, four hundred fifty-eight-b, four hundred\nfifty-nine or four hundred fifty-nine-c of this title, the severely\ninjured member of the armed forces of the United States shall not be\neligible under this section.\n 6. (a) Applications for the exemption allowable under this section\nshall be made by the owner, or all other owners, of the property on a\nform prescribed by the commissioner. The owner or owners shall file the\ncompleted form in the assessor's office of the county, city, town or\nvillage having the power to assess property for taxation on or before\nthe appropriate taxable status date of such county, city, town or\nvillage, with the following documentation:\n (i) a copy of the applicant's military ID card;\n (ii) a copy of the applicant's current military orders;\n (iii) a statement from the applicant's commander or superior\naddressing the applicant's physical capabilities;\n (iv) a letter or letters from the applicant's treating physician or\nphysicians addressing the applicant's physical capabilities and need for\nthe alterations, installations or improvements of the applicant's\nprimary residence;\n (v) copy of the after action report which describes the events that\nresulted in the disability; and\n (vi) any other evidence determined to be necessary by the\ncommissioner.\n (b) Any applicant convicted of making a false statement on the\napplication or submitted evidence for such exemption shall be subject to\nthe penalties prescribed in article one hundred seventy-five of the\npenal law.\n (c) Notwithstanding the provisions of this section or any other\nprovisions 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 on or before the fifteenth day of March of\nthe appropriate tax years.\n 7. If satisfied that the applicant is entitled to an exemption\npursuant to this section, the assessor shall approve the application and\nsuch building shall thereafter be exempt from taxation and special ad\nvalorem levies as herein provided commencing with the assessment roll\nprepared on the basis of the taxable status date referred to in\nsubdivision three of this section. The assessed value of any exemption\ngranted pursuant to this section shall be entered by the assessor on the\nassessment roll with the taxable property, with the amount of the\nexemption shown in a separate column.\n 8. A county, city, town or village may by local law, or in a school\ndistrict may by resolution:\n (a) reduce the per centum of the exemption otherwise allowed pursuant\nto this section; and\n (b) limit eligibility for the exemption to those forms of alterations,\ninstallations, or improvements as are prescribed in such local law or\nresolution.\n