STATE OF NEW YORK
________________________________________________________________________
2028--A
Cal. No. 169
2023-2024 Regular Sessions
IN SENATE
January 18, 2023
___________
Introduced by Sens. ADDABBO, ASHBY, HARCKHAM, HELMING, MARTINEZ, MATT-
ERA, O'MARA, PALUMBO, RAMOS, ROLISON, SCARCELLA-SPANTON, STEC, WEBER,
WEIK -- read twice and ordered printed, and when printed to be commit-
ted to the Committee on Veterans, Homeland Security and Military
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, 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 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 seriously
5 disabled veteran who:
6 (a)(i) was discharged or released therefrom under honorable condi-
7 tions;
8 (ii) has a qualifying condition, as defined in section one of the
9 veterans' services law, and has received a discharge other than bad
10 conduct or dishonorable from such service; or
11 (iii) is a discharged LGBT veteran, as defined in section one of the
12 veterans' services law, and has received a discharge other than bad
13 conduct or dishonorable from such service; and
14 (b) (i) is considered to be permanently and totally disabled as a
15 result of military service;
16 (ii) is rated one hundred percent disabled by the United States
17 department of veterans affairs;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04211-03-3
S. 2028--A 2
1 (iii) has been rated by the United States department of veterans
2 affairs as individually unemployable; and
3 (iv) who is eligible for pecuniary assistance from the United States
4 government, or has received pecuniary assistance from the United States
5 government and has applied such assistance toward the acquisition or
6 modification of a suitable housing unit with special features or movable
7 facilities made necessary by the nature of the veterans' disability and
8 the necessary law therefor shall be fully exempt from taxation and
9 special district charges, assessments and special ad valorem levies,
10 provided that such veteran meets all other requirements of this section.
11 § 2. This act shall take effect immediately and shall apply to assess-
12 ment rolls prepared on and after January 2, 2024.
