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NY A07289
Bill
Status
11/11/2019
Primary Sponsor
Didi Barrett
Click for details
AI Summary
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Creates a new real property tax exemption for improvements made to remove architectural barriers for severely injured members of the U.S. armed forces with service-connected disabilities deemed fit to serve by their branch's physical evaluation board.
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Exemption applies only to improvements on residential property used as the applicant's primary residence and is available only through county, city, town, village, or school district adoption of a local law or resolution.
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Exemption decreases over a 10-year period, starting at 50% in year one and declining by 5% annually to 5% in year ten.
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Requires applicants to submit military ID, current military orders, commander statement on physical capabilities, physician letters documenting disability and need for improvements, and after-action report describing the disabling incident.
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Applicants currently receiving exemptions under other sections of real property tax law are ineligible, and localities may reduce exemption percentages or limit eligible improvement types by local law or resolution.
Legislative Description
Establishes a tax exemption for improvements to the property of severely injured members of the armed forces of the United States; authorizes localities to adopt a local law or resolution granting an exemption from taxation and special ad valorem levies for real property altered or improved for the purposes of removing architectural barriers that challenge the mobility of a severely injured member of the armed forces of the United States.
Last Action
signed chap.479
11/11/2019