STATE OF NEW YORK
________________________________________________________________________
74
2025-2026 Regular Sessions
IN ASSEMBLY(Prefiled)
January 8, 2025
___________
Introduced by M. of A. PHEFFER AMATO, JONES, HUNTER, WOERNER, McMAHON,
CONRAD, HYNDMAN, LUPARDO, STERN, WEPRIN, LUNSFORD, LAVINE, BURDICK,
DAVILA, MEEKS, EACHUS, RAGA -- read once and referred to the Committee
on Real Property Taxation
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;
18 (iii) has been rated by the United States department of veterans
19 affairs as individually unemployable; and
20 (iv) who is eligible for pecuniary assistance from the United States
21 government, or has received pecuniary assistance from the United States
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00391-01-5
A. 74 2
1 government and has applied such assistance toward the acquisition or
2 modification of a suitable housing unit with special features or movable
3 facilities made necessary by the nature of the veterans' disability and
4 the necessary law therefor shall be fully exempt from taxation and
5 special district charges, assessments and special ad valorem levies,
6 provided that such veteran meets all other requirements of this section.
7 § 2. This act shall take effect immediately and shall apply to assess-
8 ment rolls prepared on and after January 2, 2026.
