NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A3471
SPONSOR: Zebrowski TITLE OF BILL:
An act to amend the real property tax law, in relation to real property
tax exemptions for certain disabled veterans
PURPOSE:
This bill provides to real property tax exemptions for one hundred
percent disabled veterans.
SUMMARY OF SPECIFIC PROVISIONS:
Section one amends subdivision two of section 458-a of the real property
tax law as it relates to authorizing local governments to offer a tax
exemption for 100% disabled veterans.
Section two is the effective date.
JUSTIFICATION:
This bill would provide real property tax exemptions for one hundred
Percent disabled veterans (or the unmarried surviving spouse of such
veteran) who served in a combat theatre or combat zone of operations.
The veteran must be one hundred percent disabled as a result of military
service, and shall be one hundred percent exempt from real property
taxation. This would reward these American heroes who are now disabled
with a tax break, a much deserved exemption for these men and women who
have sacrificed their health and wellbeing for the safety of our coun-
try.
LEGISLATIVE HISTORY:
A.9320 of 2021-22,
A.3467 of 2019-20,
A.1382-B of 2017-18,
A.1728-A of 2015-16
FISCAL IMPLICATIONS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to assessment
rolls prepared on and after January 1, 2022.
STATE OF NEW YORK
________________________________________________________________________
3471
2023-2024 Regular Sessions
IN ASSEMBLY
February 3, 2023
___________
Introduced by M. of A. ZEBROWSKI, BRABENEC, MILLER, McDONOUGH,
PHEFFER AMATO -- read once and referred to the Committee on Veterans'
Affairs
AN ACT to amend the real property tax law, in relation to real property
tax exemptions for certain disabled veterans
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 2 of section 458-a of the real property tax law
2 is amended by adding a new paragraph (e) to read as follows:
3 (e) Notwithstanding the provisions of paragraphs (a), (b) and (c) of
4 this subdivision, a county, city, town, village or school district
5 acting by and through its governing body, may grant to a veteran, or the
6 unmarried surviving spouse of such veteran, who served in a combat thea-
7 tre or combat zone of operations, and who is one hundred percent disa-
8 bled as a result of military service, a one hundred percent exemption
9 from real property taxation. The local maximum exemption allowance
10 adopted by a local law pursuant to paragraph (d) of this subdivision
11 shall not apply to such exemptions of one hundred percent disabled
12 veterans.
13 § 2. This act shall take effect immediately and shall apply to assess-
14 ment rolls prepared on and after January 1, 2023.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06347-01-3
