STATE OF NEW YORK
________________________________________________________________________
74--A
2025-2026 Regular Sessions
IN ASSEMBLY(Prefiled)
January 8, 2025
___________
Introduced by M. of A. PHEFFER AMATO, JONES, HUNTER, WOERNER, McMAHON,
CONRAD, HYNDMAN, LUPARDO, STERN, WEPRIN, LUNSFORD, LAVINE, BURDICK,
DAVILA, MEEKS, EACHUS, RAGA, BARRETT, KAY, HEVESI, P. CARROLL, BRON-
SON, SAYEGH, KASSAY, SCHIAVONI, McDONALD, BRAUNSTEIN, GRIFFIN, BERGER,
BENEDETTO, SEAWRIGHT, ANDERSON, BURROUGHS, O'PHARROW -- read once and
referred to the Committee on Real Property Taxation -- reported and
referred to the Committee on Ways and Means -- committee discharged,
bill amended, ordered reprinted as amended and recommitted to said
committee
AN ACT to amend the real property tax law, in relation to establishing a
real property tax exemption for veterans who have a one hundred
percent service connected disability
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 458-a of the real property tax law is amended by
2 adding a new subdivision 11 to read as follows:
3 11. A county, city, town, village or school district may adopt a local
4 law or resolution to include the primary residence of any veteran who:
5 (a) (i) was discharged or released therefrom under honorable condi-
6 tions;
7 (ii) has a qualifying condition, as defined in section one of the
8 veterans' services law, and has received a discharge other than bad
9 conduct or dishonorable from such service; or
10 (iii) is a discharged LGBT veteran, as defined in section one of the
11 veterans' services law, and has received a discharge other than bad
12 conduct or dishonorable from such service; and
13 (b) (i) is rated one hundred percent disabled by the United States
14 department of veterans affairs or the United States department of
15 defense because of a service connected disability; or
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00391-02-5
A. 74--A 2
1 (ii) has been rated by the United States department of veterans
2 affairs as individually unemployable.
3 (c) The primary residence of a veteran who qualifies under this subdi-
4 vision shall be fully exempt from taxation and special district charges,
5 assessments and special ad valorem levies, provided that such veteran
6 meets all other requirements of this section.
7 § 2. This act shall take effect immediately and shall apply to assess-
8 ment rolls prepared on and after January 2, 2026.
