STATE OF NEW YORK
________________________________________________________________________
1788--A
Cal. No. 223
2025-2026 Regular Sessions
IN SENATE
January 13, 2025
___________
Introduced by Sens. HINCHEY, ADDABBO, ASHBY, HELMING, MURRAY, ROLISON,
STEC, TEDISCO -- read twice and ordered printed, and when printed to
be committed to the Committee on Veterans, Homeland Security and Mili-
tary Affairs -- recommitted to the Committee on Veterans, Homeland
Security and Military Affairs in accordance with Senate Rule 6, sec. 8
-- reported favorably from said committee, ordered to first and second
report, ordered to a third reading, passed by Senate and delivered to
the Assembly, recalled, vote reconsidered, restored to third reading,
amended and ordered reprinted, retaining its place in the order of
third reading
AN ACT to amend the real property tax law, in relation to real property
tax exemptions for veterans
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (b) of subdivision 2 of section 458-a of the real
2 property tax law, as amended by chapter 473 of the laws of 2004, is
3 amended to read as follows:
4 (b) In addition to the exemption provided by paragraph (a) of this
5 subdivision, where the veteran served in a combat theatre or combat zone
6 of operations, as documented by (i) A DD Form 214 (Certificate of
7 Release or Discharge from Active Duty) containing notations of service
8 in a designated combat theatre or combat zone of operations; or (ii) the
9 award of a United States campaign ribbon or service medal, or the armed
10 forces expeditionary medal, or a service expeditionary medal such as the
11 navy expeditionary medal, marine corps expeditionary medal, or a combat
12 era specific expeditionary medal such as the global war on terrorism
13 expeditionary medal, or other combat theater awards established by
14 federal law or executive order, or (iii) receipt of Hostile Fire or
15 Imminent Danger Pay (37 U.S.C. § 301) or federal combat income tax
16 exemption (26 U.S.C. § 112), or (iv) military service records or other
17 documents approved by the commissioner pursuant to subdivision nine of
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05448-05-6
S. 1788--A 2
1 this section indicating service in a designated combat theatre or combat
2 zone of operations, qualifying residential real property also shall be
3 exempt from taxation to the extent of ten percent of the assessed value
4 of such property; provided, however, that such exemption shall not
5 exceed eight thousand dollars or the product of eight thousand dollars
6 multiplied by the latest state equalization rate for the assessing unit,
7 or in the case of a special assessing unit, the class ratio, whichever
8 is less.
9 § 2. This act shall take effect immediately.
