Bill Text: NY A04362 | 2023-2024 | General Assembly | Introduced

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Bill Title: Grants real property tax exemption to disabled veterans regardless of whether he or she served during a "period of war".

Spectrum: Partisan Bill (Republican 10-0)

Status: (Introduced) 2024-01-03 - referred to veterans' affairs [A04362 Detail]

Download: New_York-2023-A04362-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          4362

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 14, 2023
                                       ___________

        Introduced  by  M.  of  A.  FITZPATRICK,  BRABENEC,  BYRNES,  DeSTEFANO,
          J. M. GIGLIO, DiPIETRO, HAWLEY, TAGUE -- Multi-Sponsored by --  M.  of
          A.  BLANKENBUSH,  MANKTELOW -- read once and referred to the Committee
          on Veterans' Affairs

        AN ACT to amend the real property  tax  law,  in  relation  to  veterans
          alternative exemption

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Paragraph (e) of subdivision 1 of section 458-a of the real
     2  property tax law, as amended by section 83 of part PP of chapter  56  of
     3  the laws of 2022, is amended to read as follows:
     4    (e)  "Veteran"  means  a person (i) who served in the active military,
     5  naval, or air service during a period of war, or who was a recipient  of
     6  the  armed  forces expeditionary medal, navy expeditionary medal, marine
     7  corps expeditionary medal, or  global  war  on  terrorism  expeditionary
     8  medal,  and who (1) was discharged or released therefrom under honorable
     9  conditions, or (2) has a qualifying condition, as defined in section one
    10  of the veterans' services law, and has received a discharge  other  than
    11  bad  conduct  or  dishonorable from such service, or (3) is a discharged
    12  LGBT veteran, as defined in section one of the veterans'  services  law,
    13  and has received a discharge other than bad conduct or dishonorable from
    14  such  service,  (ii) who was employed by the War Shipping Administration
    15  or Office of Defense Transportation or their agents as a merchant seaman
    16  documented by the United States Coast Guard or Department  of  Commerce,
    17  or  as  a  civil  servant  employed  by the United States Army Transport
    18  Service (later redesignated as the  United  States  Army  Transportation
    19  Corps,  Water  Division)  or  the  Naval Transportation Service; and who
    20  served satisfactorily as a  crew  member  during  the  period  of  armed
    21  conflict,  December  seventh,  nineteen  hundred  forty-one,  to  August
    22  fifteenth, nineteen  hundred  forty-five,  aboard  merchant  vessels  in
    23  oceangoing,  i.e.,  foreign,  intercoastal, or coastwise service as such

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08397-01-3
        A. 4362                             2

     1  terms are defined under federal law (46 USCA 10301 & 10501) and  further
     2  to  include "near foreign" voyages between the United States and Canada,
     3  Mexico, or the West Indies via ocean routes, or public vessels in ocean-
     4  going  service  or  foreign waters and who has received a Certificate of
     5  Release or Discharge from Active Duty and a discharge certificate, or an
     6  Honorable Service Certificate/Report of Casualty, from the department of
     7  defense, (iii) who served as a United States civilian  employed  by  the
     8  American  Field  Service  and served overseas under United States Armies
     9  and United States Army Groups in world war II during the period of armed
    10  conflict, December  seventh,  nineteen  hundred  forty-one  through  May
    11  eighth,  nineteen  hundred  forty-five,  and  who  (1) was discharged or
    12  released therefrom under honorable conditions, or (2) has  a  qualifying
    13  condition,  as defined in section one of the veterans' services law, and
    14  has received a discharge other than bad  conduct  or  dishonorable  from
    15  such service, or (3) is a discharged LGBT veteran, as defined in section
    16  one  of  the  veterans' services law, and has received a discharge other
    17  than bad conduct or dishonorable from such service, (iv) who served as a
    18  United States civilian Flight Crew and Aviation Ground Support  Employee
    19  of  Pan  American World Airways or one of its subsidiaries or its affil-
    20  iates and served overseas as a result of Pan  American's  contract  with
    21  Air  Transport  Command or Naval Air Transport Service during the period
    22  of armed  conflict,  December  fourteenth,  nineteen  hundred  forty-one
    23  through  August fourteenth, nineteen hundred forty-five, and who (1) was
    24  discharged or released therefrom under honorable conditions, or (2)  has
    25  a  qualifying  condition,  as  defined  in  section one of the veterans'
    26  services law, and has received a discharge other  than  bad  conduct  or
    27  dishonorable  from such service, or (3) is a discharged LGBT veteran, as
    28  defined in section one of the veterans' services law, and has received a
    29  discharge other than bad conduct or dishonorable from such service, [or]
    30  (v) notwithstanding any other provision of law to the contrary, who  are
    31  members  of  the  reserve  components  of the armed forces of the United
    32  States who (1) received an  honorable  discharge  or  release  therefrom
    33  under  honorable  conditions,  or  (2)  has  a  qualifying condition, as
    34  defined in section one of the veterans' services law, and has received a
    35  discharge other than bad conduct or dishonorable from such  service,  or
    36  (3)  is  a  discharged  LGBT  veteran,  as defined in section one of the
    37  veterans' services law, and has received  a  discharge  other  than  bad
    38  conduct  or dishonorable from such service, but are still members of the
    39  reserve components of the armed forces of  the  United  States  provided
    40  that  such members meet all other qualifications under the provisions of
    41  this section, or (vi) who served in the active military, naval,  or  air
    42  service  for  a  period  of  more  than one hundred eighty-five days and
    43  received a compensation rating of sixty percent  or  greater,  from  the
    44  United  States veterans administration or from the United States depart-
    45  ment of defense because of a service connected disability.
    46    § 2. This act shall take effect immediately; provided,  however,  that
    47  if  section  83  of  part PP of chapter 56 of the laws of 2022 shall not
    48  have taken effect on or before such date then section one  of  this  act
    49  shall  take  effect  on  the  same  date  and in the same manner as such
    50  section of such part of such chapter of the laws of 2022  takes  effect;
    51  and provided further that the real property tax exemptions authorized by
    52  section 458-a of the real property tax law, as amended by section one of
    53  this act, shall first apply to assessment rolls prepared on the basis of
    54  taxable status dates occurring on or after August 30, 2008.