Expands the Gold Star exemption by including the War on Terror as a qualifying period of war and allows for the exemption where the Gold Star Parent's child has died in the United States from a service-connected disability.
STATE OF NEW YORK
________________________________________________________________________
5588
2025-2026 Regular Sessions
IN SENATE
February 25, 2025
___________
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 expanding the
Gold Star exemption
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (a) of subdivision 1 of section 458-a of the real
2 property tax law, as amended by chapter 606 of the laws of 2021, is
3 amended to read as follows:
4 (a) "Period of war" means the Spanish-American war; the Mexican border
5 period; World War I; World War II; the hostilities, known as the Korean
6 war, which commenced June twenty-seventh, nineteen hundred fifty and
7 terminated on January thirty-first, nineteen hundred fifty-five; the
8 hostilities, known as the Vietnam war, which commenced November first,
9 nineteen hundred fifty-five and terminated on May seventh, nineteen
10 hundred seventy-five; [and] the hostilities, known as the Persian Gulf
11 conflict, which commenced August second, nineteen hundred ninety; and
12 the hostilities, known as the War on Terror, which commenced October
13 seventh, two thousand one.
14 § 2. Subdivision 7 of section 458-a of the real property tax law is
15 amended by adding a new paragraph (d) to read as follows:
16 (d) Notwithstanding any provisions of this section, if the Gold Star
17 Parent's child has died in the United States from a service-connected
18 disability, the exemption granted in this section, shall be granted to
19 the Gold Star Parent.
20 § 3. This act shall take effect immediately and shall apply to taxable
21 years beginning on or after January 1, 2025.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09438-01-5
