Bill Text: NY S05967 | 2023-2024 | General Assembly | Introduced


Bill Title: Clarifies the definition of veteran to include career members of the armed forces for purposes of the veterans alternative tax exemption by considering individuals who meet certain conditions to have been discharged or released from active military, naval or air service despite the fact that no discharge may have been issued.

Spectrum: Bipartisan Bill

Status: (Engrossed) 2024-01-03 - REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS [S05967 Detail]

Download: New_York-2023-S05967-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          5967

                               2023-2024 Regular Sessions

                    IN SENATE

                                     March 23, 2023
                                       ___________

        Introduced by Sens. HARCKHAM, TEDISCO -- read twice and ordered printed,
          and  when  printed to be committed to the Committee on Veterans, Home-
          land Security and Military Affairs

        AN ACT to amend the real property tax law, in relation to clarifying the
          definition of veteran to include career members of  the  armed  forces
          for purposes of the veterans alternative tax 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
    24  terms are defined under federal law (46 USCA 10301 & 10501) and  further
    25  to  include "near foreign" voyages between the United States and Canada,
    26  Mexico, or the West Indies via ocean routes, or public vessels in ocean-

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06348-01-3

        S. 5967                             2

     1  going service or foreign waters and who has received  a  Certificate  of
     2  Release or Discharge from Active Duty and a discharge certificate, or an
     3  Honorable Service Certificate/Report of Casualty, from the department of
     4  defense,  (iii)  who  served as a United States civilian employed by the
     5  American Field Service and served overseas under  United  States  Armies
     6  and United States Army Groups in world war II during the period of armed
     7  conflict,  December  seventh,  nineteen  hundred  forty-one  through May
     8  eighth, nineteen hundred forty-five,  and  who  (1)  was  discharged  or
     9  released  therefrom  under honorable conditions, or (2) has a qualifying
    10  condition, as defined in section one of the veterans' services law,  and
    11  has  received  a  discharge  other than bad conduct or dishonorable from
    12  such service, or (3) is a discharged LGBT veteran, as defined in section
    13  one of the veterans' services law, and has received  a  discharge  other
    14  than bad conduct or dishonorable from such service, (iv) who served as a
    15  United  States civilian Flight Crew and Aviation Ground Support Employee
    16  of Pan American World Airways or one of its subsidiaries or  its  affil-
    17  iates  and  served  overseas as a result of Pan American's contract with
    18  Air Transport Command or Naval Air Transport Service during  the  period
    19  of  armed  conflict,  December  fourteenth,  nineteen  hundred forty-one
    20  through August fourteenth, nineteen hundred forty-five, and who (1)  was
    21  discharged  or released therefrom under honorable conditions, or (2) has
    22  a qualifying condition, as defined  in  section  one  of  the  veterans'
    23  services  law,  and  has  received a discharge other than bad conduct or
    24  dishonorable from such service, or (3) is a discharged LGBT veteran,  as
    25  defined in section one of the veterans' services law, and has received a
    26  discharge  other  than bad conduct or dishonorable from such service, or
    27  (v) notwithstanding any other provision of law to the contrary, who  are
    28  members  of  the  reserve  components  of the armed forces of the United
    29  States who (1) received an  honorable  discharge  or  release  therefrom
    30  under  honorable  conditions,  or  (2)  has  a  qualifying condition, as
    31  defined in section one of the veterans' services law, and has received a
    32  discharge other than bad conduct or dishonorable from such  service,  or
    33  (3)  is  a  discharged  LGBT  veteran,  as defined in section one of the
    34  veterans' services law, and has received  a  discharge  other  than  bad
    35  conduct  or dishonorable from such service, but are still members of the
    36  reserve components of the armed forces of  the  United  States  provided
    37  that  such members meet all other qualifications under the provisions of
    38  this section, or (vi) who shall be considered to have been discharged or
    39  released from active military, naval, or  air  service  under  honorable
    40  conditions  if: (1) the individual served in the active military, naval,
    41  or air service for the period of time such individual was obligated   to
    42  serve   at  the time of  entry  into service; (2) the individual was not
    43  discharged or released from such service at the time of completing  such
    44  period   of obligation due to an intervening enlistment or reenlistment;
    45  (3) the individual would  have  been eligible for a discharge or release
    46  under conditions other than dishonorable at such time  except  for  such
    47  intervening enlistment or reenlistment; and (4) the individual served in
    48  the  active military, naval, or air service for a period of at least ten
    49  years, provided that such  individual  meets  all  other  qualifications
    50  under the provisions of this section.
    51    § 2. This act shall take effect immediately; provided however, that if
    52  section  83  of part PP of chapter 56 of the laws of 2022 shall not have
    53  taken effect on or before such date then this act shall take  effect  on
    54  the  same  date  and  in the same manner as such section of such part of
    55  such chapter of the laws of 2022, takes effect.
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