Senate Bill S1788A

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1788--A
     Cal. No. 223
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 13, 2025
                                ___________
 
 Introduced  by  Sens. HINCHEY, ADDABBO, ASHBY, HELMING, MURRAY, ROLISON,
   STEC, TEDISCO -- read twice and ordered printed, and when  printed  to
   be committed to the Committee on Veterans, Homeland Security and Mili-
   tary  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, passed by Senate and delivered  to
   the  Assembly, recalled, vote reconsidered, restored to 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 real property
   tax exemptions for veterans
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (b) of subdivision 2 of section 458-a of the real
 property  tax  law,  as  amended  by chapter 473 of the laws of 2004, is
 amended to read as follows:
   (b) In addition to the exemption provided by  paragraph  (a)  of  this
 subdivision, where the veteran served in a combat theatre or combat zone
 of  operations,  as  documented  by  (I)  A  DD FORM 214 (CERTIFICATE OF
 RELEASE OR DISCHARGE FROM ACTIVE DUTY) CONTAINING NOTATIONS  OF  SERVICE
 IN A DESIGNATED COMBAT THEATRE OR COMBAT ZONE OF OPERATIONS; OR (II) the
 award  of a United States campaign ribbon or service medal, or the armed
 forces expeditionary medal, OR A SERVICE EXPEDITIONARY MEDAL SUCH AS THE
 navy expeditionary medal, marine corps expeditionary medal, or A  COMBAT
 ERA  SPECIFIC  EXPEDITIONARY  MEDAL  SUCH AS THE global war on terrorism
 expeditionary medal, OR  OTHER  COMBAT  THEATER  AWARDS  ESTABLISHED  BY
 FEDERAL  LAW  OR  EXECUTIVE  ORDER,  OR (III) RECEIPT OF HOSTILE FIRE OR
 IMMINENT DANGER PAY (37 U.S.C.   § 301) OR  FEDERAL  COMBAT  INCOME  TAX
 EXEMPTION  (26  U.S.C. § 112), OR (IV) MILITARY SERVICE RECORDS OR OTHER
 DOCUMENTS APPROVED BY THE COMMISSIONER PURSUANT TO SUBDIVISION  NINE  OF
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD05448-05-6
 S. 1788--A                          2
 
 THIS SECTION INDICATING SERVICE IN A DESIGNATED COMBAT THEATRE OR COMBAT
 ZONE  OF  OPERATIONS, qualifying residential real property also shall be
 exempt from taxation to the extent of ten percent of the assessed  value
 of  such  property;  provided,  however,  that  such exemption shall not
 exceed eight thousand dollars or the product of eight  thousand  dollars
 multiplied by the latest state equalization rate for the assessing unit,
 or  in  the case of a special assessing unit, the class ratio, whichever
 is less.
   § 2. This act shall take effect immediately.