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NY A02646

Bill

Status

Introduced

1/20/2015

Primary Sponsor

Harry Bronson

Click for details

Origin

Assembly

2015-2016 General Assembly

AI Summary

  • Expands the geographic scope for veteran property tax exemption transfers from within the same city, town, or village to within the same county
  • Allows exceptions for cities with populations of one million or more persons, which may continue transferring exemptions within the same city only
  • Requires the assessor to transfer and prorate the exemption for the remainder of the fiscal year based on the date the veteran obtains title to the new property
  • Prorated exemption is calculated by multiplying applicable tax rates by the previously granted exempt amount by the fraction of the fiscal year remaining after transfer
  • Requires veterans to reapply for the exemption by the following taxable status date if they wish to receive it in future fiscal years

Legislative Description

Relates to prorating a veteran's exemption if such veteran moves within the same county, or in the case of a city having a population of one million or more persons, within the same city.

Last Action

substituted by s2938a

5/4/2015

Committee Referrals

Ways and Means3/10/2015
Veterans' Affairs1/20/2015

Full Bill Text

No bill text available