Bill Text: NY S02028 | 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: (Engrossed) 2024-02-27 - referred to ways and means [S02028 Detail]

Download: New_York-2023-S02028-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         2028--A
            Cal. No. 169

                               2023-2024 Regular Sessions

                    IN SENATE

                                    January 18, 2023
                                       ___________

        Introduced  by  Sens. ADDABBO, ASHBY, HARCKHAM, HELMING, MARTINEZ, MATT-
          ERA, O'MARA, PALUMBO, RAMOS, ROLISON, SCARCELLA-SPANTON, STEC,  WEBER,
          WEIK -- read twice and ordered printed, and when printed to be commit-
          ted  to  the  Committee  on  Veterans,  Homeland Security and Military
          Affairs -- recommitted to the Committee on Veterans, Homeland Security
          and Military Affairs in accordance with  Senate  Rule  6,  sec.  8  --
          reported  favorably  from  said committee, ordered to first and second
          report, ordered to a third reading,  amended  and  ordered  reprinted,
          retaining its place in the order of third reading

        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;

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04211-03-3
        S. 2028--A                          2

     1    (iii) has been rated by  the  United  States  department  of  veterans
     2  affairs as individually unemployable; and
     3    (iv)  who  is eligible for pecuniary assistance from the United States
     4  government, or has received pecuniary assistance from the United  States
     5  government  and  has  applied  such assistance toward the acquisition or
     6  modification of a suitable housing unit with special features or movable
     7  facilities made necessary by the nature of the veterans' disability  and
     8  the  necessary  law  therefor  shall  be  fully exempt from taxation and
     9  special district charges, assessments and  special  ad  valorem  levies,
    10  provided that such veteran meets all other requirements of this section.
    11    § 2. This act shall take effect immediately and shall apply to assess-
    12  ment rolls prepared on and after January 2, 2024.