NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A4362
SPONSOR: Fitzpatrick (MS) TITLE OF BILL:
An act to amend the real property tax law, in relation to veterans
alternative exemption
PURPOSE OR GENERAL IDEA OF BILL:
To establish a real property tax exemption for service-connected disa-
bled veterans.
SUMMARY OF PROVISIONS:
Section one of the bill amends § 458-a of the Real Property Tax Law to
define a veteran as someone who served in the active military, naval, or
air service for a period of more than one hundred eighty days and
received a compensation rating of sixty percent or greater, from the
United States Veterans' administration or from the United States Depart-
ment of Defense because of a service-connected disability.
Section 2: Defines the effective date.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
JUSTIFICATION:
According to the New York State Division of Veterans' Services and the
United States Veterans' administration there are 117,457 disabled veter-
ans living in New York State who have been assigned compensation rating
of sixty percent or greater. The sixty percent figure is significant
because this is the rating where the federal government determines a
disability to render the veteran unable to obtain employment. As a prac-
tical matter, they are one hundred percent disabled.
Current law only allows for a real property tax exemption for disabled
veterans who served "during a period of war," which is defined to mean
World War II, Korea, Vietnam, Grenada, Panama and the first Gulf War.
However, neither the Veterans' Administration nor the Division of Veter-
ans' Affairs could separate those veterans disabled during peace time
from those disabled during a period of war within the 117,457 figure
stated above. As a result, the universe of potential beneficiaries- of
this legislation would be the original 117,457, significantly reduced by
those veterans disabled during war time, and further reduced by those
disabled veterans who do not own their own home. While it has tradi-
tionally been the policy of this state to confer most veterans benefits
on those veterans who served during a time of war, this legislation
argues that this is one instance where an exception is warranted. It is
sufficiently narrow to prevent abuse and sufficiently targeted to justi-
fy the argument that for those veterans who can no longer be self-sup-
porting, a real property tax exemption on their home is a reasonable way
to appreciate their service.
PRIOR LEGISLATIVE HISTORY:
2022: A5571 - Referred to Veterans' Affairs
2020- A5858- Held in Veterans' Affairs
2018- A7344- Held in Veterans' Affairs
2016- A3127- Held in Veterans' Affairs
2014- A3203- Held in Veterans' Affairs
2012- A2511- Held in Veterans' Affairs
2010- A2878- Held in Veteran's Affairs
2008- A5141- Held in Veteran's Affairs
2006- A6198- Held in Veteran's Affairs
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately; provided that the real property
tax exemptions authorized by section 458-a of the real property tax law,
as amended by section one of this act, shall first apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after August 30, 2008.
STATE OF NEW YORK
________________________________________________________________________
4362
2023-2024 Regular Sessions
IN ASSEMBLY
February 14, 2023
___________
Introduced by M. of A. FITZPATRICK, BRABENEC, BYRNES, DeSTEFANO,
J. M. GIGLIO, DiPIETRO, HAWLEY, TAGUE -- Multi-Sponsored by -- M. of
A. BLANKENBUSH, MANKTELOW -- read once and referred to the Committee
on Veterans' Affairs
AN ACT to amend the real property tax law, in relation to veterans
alternative exemption
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (e) of subdivision 1 of section 458-a of the real
2 property tax law, as amended by section 83 of part PP of chapter 56 of
3 the laws of 2022, is amended to read as follows:
4 (e) "Veteran" means a person (i) who served in the active military,
5 naval, or air service during a period of war, or who was a recipient of
6 the armed forces expeditionary medal, navy expeditionary medal, marine
7 corps expeditionary medal, or global war on terrorism expeditionary
8 medal, and who (1) was discharged or released therefrom under honorable
9 conditions, or (2) has a qualifying condition, as defined in section one
10 of the veterans' services law, and has received a discharge other than
11 bad conduct or dishonorable from such service, or (3) is a discharged
12 LGBT veteran, as defined in section one of the veterans' services law,
13 and has received a discharge other than bad conduct or dishonorable from
14 such service, (ii) who was employed by the War Shipping Administration
15 or Office of Defense Transportation or their agents as a merchant seaman
16 documented by the United States Coast Guard or Department of Commerce,
17 or as a civil servant employed by the United States Army Transport
18 Service (later redesignated as the United States Army Transportation
19 Corps, Water Division) or the Naval Transportation Service; and who
20 served satisfactorily as a crew member during the period of armed
21 conflict, December seventh, nineteen hundred forty-one, to August
22 fifteenth, nineteen hundred forty-five, aboard merchant vessels in
23 oceangoing, i.e., foreign, intercoastal, or coastwise service as such
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08397-01-3
A. 4362 2
1 terms are defined under federal law (46 USCA 10301 & 10501) and further
2 to include "near foreign" voyages between the United States and Canada,
3 Mexico, or the West Indies via ocean routes, or public vessels in ocean-
4 going service or foreign waters and who has received a Certificate of
5 Release or Discharge from Active Duty and a discharge certificate, or an
6 Honorable Service Certificate/Report of Casualty, from the department of
7 defense, (iii) who served as a United States civilian employed by the
8 American Field Service and served overseas under United States Armies
9 and United States Army Groups in world war II during the period of armed
10 conflict, December seventh, nineteen hundred forty-one through May
11 eighth, nineteen hundred forty-five, and who (1) was discharged or
12 released therefrom under honorable conditions, or (2) has a qualifying
13 condition, as defined in section one of the veterans' services law, and
14 has received a discharge other than bad conduct or dishonorable from
15 such service, or (3) is a discharged LGBT veteran, as defined in section
16 one of the veterans' services law, and has received a discharge other
17 than bad conduct or dishonorable from such service, (iv) who served as a
18 United States civilian Flight Crew and Aviation Ground Support Employee
19 of Pan American World Airways or one of its subsidiaries or its affil-
20 iates and served overseas as a result of Pan American's contract with
21 Air Transport Command or Naval Air Transport Service during the period
22 of armed conflict, December fourteenth, nineteen hundred forty-one
23 through August fourteenth, nineteen hundred forty-five, and who (1) was
24 discharged or released therefrom under honorable conditions, or (2) has
25 a qualifying condition, as defined in section one of the veterans'
26 services law, and has received a discharge other than bad conduct or
27 dishonorable from such service, or (3) is a discharged LGBT veteran, as
28 defined in section one of the veterans' services law, and has received a
29 discharge other than bad conduct or dishonorable from such service, [or]
30 (v) notwithstanding any other provision of law to the contrary, who are
31 members of the reserve components of the armed forces of the United
32 States who (1) received an honorable discharge or release therefrom
33 under honorable conditions, or (2) has a qualifying condition, as
34 defined in section one of the veterans' services law, and has received a
35 discharge other than bad conduct or dishonorable from such service, or
36 (3) is a discharged LGBT veteran, as defined in section one of the
37 veterans' services law, and has received a discharge other than bad
38 conduct or dishonorable from such service, but are still members of the
39 reserve components of the armed forces of the United States provided
40 that such members meet all other qualifications under the provisions of
41 this section, or (vi) who served in the active military, naval, or air
42 service for a period of more than one hundred eighty-five days and
43 received a compensation rating of sixty percent or greater, from the
44 United States veterans administration or from the United States depart-
45 ment of defense because of a service connected disability.
46 § 2. This act shall take effect immediately; provided, however, that
47 if section 83 of part PP of chapter 56 of the laws of 2022 shall not
48 have taken effect on or before such date then section one of this act
49 shall take effect on the same date and in the same manner as such
50 section of such part of such chapter of the laws of 2022 takes effect;
51 and provided further that the real property tax exemptions authorized by
52 section 458-a of the real property tax law, as amended by section one of
53 this act, shall first apply to assessment rolls prepared on the basis of
54 taxable status dates occurring on or after August 30, 2008.
