N.Y. Real Property Tax Law § 458-c: Improvements to property of severely injured members of the armed forces of the United States

§ 458-c. Improvements to property of severely injured members of the

armed forces of the United States. 1. For the purpose of this section,

"member of the armed forces of the United States" shall mean a person

who served in the army, navy, air force, marines, coast guard or a

reserve command.

2. Real property altered, installed or improved for the purposes of

removal of architectural barriers that challenge the mobility of a

severely injured member of the armed forces of the United States who has

a service-connected disability due to combat and found fit to serve by

the physical evaluation board of such service member's branch of

service, in existing property used solely for residential purposes shall

be exempt from taxation and special ad valorem levies as hereinafter

provided. After a public hearing, the governing board of a county, city,

town or village may adopt a local law and a school district may adopt a

resolution to grant the exemption authorized pursuant to this section. A

copy of such local law or resolution shall be filed with the

commissioner and the assessor of such county, city, town or village who

prepares the assessment roll on which the taxes of such county, city,

town, village or school district are levied.

3. (a) Improvements to such real property shall be exempt pursuant to

the following exemption schedule:

Year of Exemption Percentage of Exemption

1 50

2 45

3 40

4 35

5 30

6 25

7 20

8 15

9 10

10 5

(b) No exemption shall be granted for alterations, installations, or

improvements unless such alterations, installations, or improvements

were commenced after the date of the severely injured member of the

armed forces' disability due to combat and subsequent to the effective

date of the local law or resolution adopted pursuant to subdivision two

of this section. Notwithstanding the foregoing provision, if such

alterations, installations or improvements were commenced prior to the

effective date of the local law or resolution adopted pursuant to

subdivision two of this section, such alternations, installations or

improvements may receive an exemption pursuant to the exemption schedule

of this section for the remainder of the authorized period of exemption

as if such alterations, installations or improvements, had been

commenced on or after such effective date; provided, however, the

property shall not be eligible for refunds of property taxes or special

ad valorem levies paid prior to the effective date of the local law or

resolution.

4. For the purpose of this section, the terms alteration, installation

and improvement shall not include ordinary maintenance and repair.

5. (a) The provisions of this section shall only apply to the

qualifying real property which is the primary residence of the

applicant, provided that, in the event any portion of such real property

is not used exclusively for the applicant's primary residence such

portion shall not be subject to the exemption granted by this section.

(b) The exemption from taxation provided by this section shall be

applicable to county, city, town, village, and school district taxation.

(c) If a severely injured member of the United States armed forces

receives the exemption under sections four hundred fifty-eight, four

hundred fifty-eight-a, four hundred fifty-eight-b, four hundred

fifty-nine or four hundred fifty-nine-c of this title, the severely

injured member of the armed forces of the United States shall not be

eligible under this section.

6. (a) Applications for the exemption allowable under this section

shall be made by the owner, or all other owners, of the property on a

form prescribed by the commissioner. The owner or owners shall file the

completed form in the assessor's office of the county, city, town or

village having the power to assess property for taxation on or before

the appropriate taxable status date of such county, city, town or

village, with the following documentation:

(i) a copy of the applicant's military ID card;

(ii) a copy of the applicant's current military orders;

(iii) a statement from the applicant's commander or superior

addressing the applicant's physical capabilities;

(iv) a letter or letters from the applicant's treating physician or

physicians addressing the applicant's physical capabilities and need for

the alterations, installations or improvements of the applicant's

primary residence;

(v) copy of the after action report which describes the events that

resulted in the disability; and

(vi) any other evidence determined to be necessary by the

commissioner.

(b) Any applicant convicted of making a false statement on the

application or submitted evidence for such exemption shall be subject to

the penalties prescribed in article one hundred seventy-five of the

penal law.

(c) Notwithstanding the provisions of this section or any other

provisions of law, in a city having a population of one million or more

applications for the exemption authorized pursuant to this section shall

be considered timely filed on or before the fifteenth day of March of

the appropriate tax years.

7. If satisfied that the applicant is entitled to an exemption

pursuant to this section, the assessor shall approve the application and

such building shall thereafter be exempt from taxation and special ad

valorem levies as herein provided commencing with the assessment roll

prepared on the basis of the taxable status date referred to in

subdivision three of this section. The assessed value of any exemption

granted pursuant to this section shall be entered by the assessor on the

assessment roll with the taxable property, with the amount of the

exemption shown in a separate column.

8. A county, city, town or village may by local law, or in a school

district may by resolution:

(a) reduce the per centum of the exemption otherwise allowed pursuant

to this section; and

(b) limit eligibility for the exemption to those forms of alterations,

installations, or improvements as are prescribed in such local law or

resolution.