NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A6429
SPONSOR: Santabarbara
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to defining
"period of war" for the alternative veterans' exemption
 
PURPOSE OR GENERAL IDEA OF BILL:
The purpose of the bill is to update the "period of war" definitions in
the alternative veterans' exemption to include recent and current
"hostilities" in Somalia, Bosnia, and Kosovo and in the Global War on
Terrorism respectively.
 
SUMMARY OF PROVISIONS:
Amends paragraphs (a) of subdivision 1, 'and subdivisions 3 and 3-a of
section 45a-a of the real property tax law, by amending the definition
of "period of war" to include hostilities participated in by military
forces of the United States in the Global War on Terrorism from Septem-
ber 11, 2001 through the end of such hostilities and hostilities partic-
ipated in by military forces of the United States in NATO related combat
theaters in Somalia from August 1992 through March 1994. Bosnia in
December 1995 through November 2004 and Kosovo in April 1999 through
June 1999.
 
JUSTIFICATION:
Subdivision 1 of Section 458-a of the real property tax law has not been
updated to include recent and current "periods of war" where United
States military forces were engaged in "hostilities" including the
Global War on Terrorism, Somalia, Bosnia and Kosovo. Since military
personnel were actively engaged in hostilities in each of these oper-
ations, they should be afforded the same eligibility to apply for veter-
an's alternative exemptions provided to veterans of other "periods of
war" currently provided for in this section of the real property tax
law.
 
PRIOR LEGISLATIVE HISTORY:
2017 - Referred to Veterans, Homeland Security and Military Affairs
2018 - Referred to Veterans, Homeland Security and Military Affairs
2020 - S1676, Referred to Veterans, Homeland Security and Military
Affairs
2021- S1779, Passed Senate
2022- S1781, Referred to Veterans, Homeland Security and Military
Affairs
Assembly
2017 - Referred to Veterans' Affairs
2018 - Referred to Veterans' Affairs
2020 - A5971 Referred to Veterans' Affair
2021-2022- No Same-As
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
6429
2023-2024 Regular Sessions
IN ASSEMBLY
April 6, 2023
___________
Introduced by M. of A. SANTABARBARA -- read once and referred to the
Committee on Veterans' Affairs
AN ACT to amend the real property tax law, in relation to defining
"period of war" for the alternative veterans' 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[.]; the
12 hostilities participated in by the military forces of the United States
13 in the Global War on Terrorism from September eleventh, two thousand one
14 through the end of such hostilities; and the hostilities participated in
15 by the military forces of the United States in NATO related combat thea-
16 ters in Somalia from August, nineteen hundred ninety-two through March,
17 nineteen hundred ninety-four, Bosnia in December, nineteen hundred nine-
18 ty-five through November, two thousand four and Kosovo in April, nine-
19 teen hundred ninety-nine through June, nineteen hundred ninety-nine.
20 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04718-01-3