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NY S04876

Bill

Status

Engrossed

6/1/2010

Primary Sponsor

Brian Foley

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Origin

Senate

2009-2010 General Assembly

AI Summary

  • Expands the geographic scope for transferring veteran property tax exemptions from "city, town or village" to the entire "county" when a veteran sells and purchases property within the same county
  • Requires municipalities to adopt a local law, ordinance, or resolution after public hearing to allow the exemption transfer and proration option
  • Allows assessors to prorate the exemption for the remainder of the fiscal year based on the date title is obtained for the new property, calculated by multiplying applicable tax rates by the previously granted exempt amount by the fraction of the fiscal year remaining
  • Requires veterans to reapply for the exemption by the following taxable status date if they wish to continue receiving it in future fiscal years
  • Takes effect immediately and applies to taxes based on the 2010 assessment roll in approved assessing units

Legislative Description

Relates to prorating a veteran's exemption if such veteran moves within the same county.

Last Action

referred to veterans' affairs

6/2/2010

Committee Referrals

Veterans' Affairs6/2/2010
Rules6/1/2010
Finance1/26/2010
Veterans, Homeland Security and Military Affairs4/27/2009

Full Bill Text

No bill text available