Provides eligibility for a real property tax exemption for current or retired military reservists based on participation in formal training activities.
STATE OF NEW YORK
________________________________________________________________________
7244
2025-2026 Regular Sessions
IN SENATE
April 7, 2025
___________
Introduced by Sen. LANZA -- 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 the veterans'
real property tax exemption with respect to members of the reserves
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 10 of section 458-a of the real property tax
2 law, as amended by section 83 of part PP of chapter 56 of the laws of
3 2022, is amended to read as follows:
4 10. A county, city, town, village or school district may adopt a local
5 law or resolution to include those military personnel who served in the
6 Reserve component of the United States Armed Forces that were deemed on
7 active duty under Executive Order 11519 signed March twenty-third, nine-
8 teen hundred seventy, 35 Federal Register 5003, dated March twenty-
9 fourth, nineteen hundred seventy and later designated by the United
10 States Department of Defense as Operation Graphic Hand, or who partic-
11 ipated in formal training activities as part of their service in the
12 reserve component, if such member (1) is an active member in good stand-
13 ing or was discharged or released therefrom under honorable conditions,
14 or (2) has a qualifying condition, as defined in section one of the
15 veterans' services law, and has received a discharge other than bad
16 conduct or dishonorable from such service, or (3) is a discharged LGBT
17 veteran, as defined in section one of the veterans' services law, and
18 has received a discharge other than bad conduct or dishonorable from
19 such service, provided that such veteran meets all other qualifications
20 of this section.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11450-01-5
