STATE OF NEW YORK
________________________________________________________________________
4453
2023-2024 Regular Sessions
IN SENATE
February 8, 2023
___________
Introduced by Sen. ORTT -- read twice and ordered printed, and when
printed to be committed to the Committee on Veterans, Homeland Securi-
ty and Military Affairs
AN ACT to amend the real property tax law, in relation to allowing the
immediate family of a member of the armed forces killed in active duty
to qualify for the alternate veterans exemption
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 7 of section 458-a of the real property tax
2 law, as added by chapter 326 of the laws of 2000 and paragraph (b) as
3 amended by chapter 518 of the laws of 2013, is amended to read as
4 follows:
5 7. (a) As used in this subdivision, "Gold Star [Parent"] Family
6 Member" shall mean the parent, spouse, child or sibling of a [child]
7 person who died in the line of duty while serving in the United States
8 armed forces during a period of war.
9 (b) A county, city, town, village or school district may adopt a local
10 law to include a Gold Star [Parent] Family Member within the definition
11 of "qualified owner", as provided in paragraph (c) of subdivision one of
12 this section, and to include property owned by a Gold Star [Parent]
13 Family Member within the definition of "qualifying residential real
14 property" as provided in paragraph (d) of subdivision one of this
15 section, provided that such property shall be the primary residence of
16 the Gold Star [Parent] Family Member.
17 (c) The additional exemption provided for in paragraph (c) of subdivi-
18 sion two of this section shall not apply to real property owned by a
19 Gold Star [Parent] Family Member.
20 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09206-01-3
