Exempts from real property taxation real property owned by a person certified to receive a United States department of veterans affairs disability pension pursuant to 38 U.S.C. 1521; allows an award letter from the United States department of veterans affairs to be submitted as proof of disability.
STATE OF NEW YORK
________________________________________________________________________
2440
2009-2010 Regular Sessions
IN SENATE
February 20, 2009
___________
Introduced by Sen. STACHOWSKI -- read twice and ordered printed, and
when printed to be committed to the Committee on Veterans, Homeland
Security and Military Affairs
AN ACT to amend the real property tax law, in relation to exempting from
real property taxation real property owned by a person certified to
receive a United States department of veterans affairs disability
pension
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (b) and the closing paragraph of subdivision 2 of
2 section 459-c of the real property tax law, as amended by chapter 421 of
3 the laws of 2000, are amended to read as follows:
4 (b) a person with a disability is one who has a physical or mental
5 impairment, not due to current use of alcohol or illegal drug use, which
6 substantially limits such person's ability to engage in one or more
7 major life activities, such as caring for one's self, performing manual
8 tasks, walking, seeing, hearing, speaking, breathing, learning and work-
9 ing, and who (i) is certified to receive social security disability
10 insurance (SSDI) or supplemental security income (SSI) benefits under
11 the federal Social Security Act, or (ii) is certified to receive Rail-
12 road Retirement Disability benefits under the federal railroad Retire-
13 ment Act, or (iii) has received a certificate from the state commission
14 for the blind and visually handicapped stating that such person is
15 legally blind, or (iv) is certified to receive a United States Postal
16 Service disability pension, or (v) is certified to receive a United
17 States department of veterans affairs disability pension pursuant to 38
18 U.S.C. §1521.
19 An award letter from the Social Security Administration or the Rail-
20 road Retirement Board, or a certificate from the state commission for
21 the blind and visually handicapped, or an award letter from the United
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03194-01-9
S. 2440 2
1 States Postal Service, or an award letter from the United States depart-
2 ment of veterans affairs shall be submitted as proof of disability.
3 § 2. This act shall take effect on the ninetieth day after it shall
4 have become a law.
