Bill Text: NY A02965 | 2023-2024 | General Assembly | Amended

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Bill Title: Establishes a real property tax exemption for the primary residence of veterans with a 100 percent service connected disability.

Spectrum: Bipartisan Bill

Status: (Introduced) 2024-06-07 - reported referred to rules [A02965 Detail]

Download: New_York-2023-A02965-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         2965--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 1, 2023
                                       ___________

        Introduced   by   M.   of   A.  PHEFFER AMATO,  BRABENEC,  D. ROSENTHAL,
          JEAN-PIERRE, McMAHON -- read once and referred  to  the  Committee  on
          Real  Property Taxation -- committee discharged, bill amended, ordered
          reprinted as amended and recommitted to said committee

        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
    22  government and has applied such assistance  toward  the  acquisition  or

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04211-02-3
        A. 2965--A                          2

     1  modification of a suitable housing unit with special features or movable
     2  facilities  made necessary by the nature of the veterans' disability and
     3  the necessary law therefor shall  be  fully  exempt  from  taxation  and
     4  special  district  charges,  assessments  and special ad valorem levies,
     5  provided that such veteran meets all other requirements of this section.
     6    § 2. This act shall take effect immediately and shall apply to assess-
     7  ment rolls prepared on and after January 2, 2024.