S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2980

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              March 9, 2009
                               ___________

Introduced  by  Sens. SCHNEIDERMAN, DIAZ, DUANE, FOLEY, KRUEGER, MONSER-
  RATE -- read twice and ordered printed, and when printed to be commit-
  ted to the Committee  on  Veterans,  Homeland  Security  and  Military
  Affairs

AN  ACT to amend the real property tax law, in relation to adding active
  military personnel who have been deployed to the Persian Gulf, Afghan-
  istan or Iraq wars to the veteran real property exemption

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraphs (a) and (e) of subdivision 1 of section 458-a of
the  real  property  tax law, paragraph (a) as amended by chapter 179 of
the laws of 2006 and paragraph (e) as amended by chapter 384 of the laws
of 2008, are amended to read as follows:
  (a) "Period of war" means the Spanish-American war; the Mexican border
period; World War I; World War II; the hostilities, known as the  Korean
war,  which  commenced  June  twenty-seventh, nineteen hundred fifty and
terminated on January thirty-first,  nineteen  hundred  fifty-five;  the
hostilities,  known as the Vietnam war, which commenced February twenty-
eighth, nineteen hundred sixty-one and terminated on May seventh,  nine-
teen  hundred  seventy-five; [and] the hostilities, known as the Persian
Gulf conflict, which commenced August second, nineteen  hundred  ninety;
THE HOSTILITIES, KNOWN AS THE WAR IN AFGHANISTAN COMMENCING ON AND AFTER
THE  ELEVENTH  DAY  OF  SEPTEMBER,  TWO THOUSAND ONE, TO THE END OF SUCH
HOSTILITIES; THE HOSTILITIES, KNOWN AS THE WAR IN  IRAQ,  COMMENCING  ON
AND  AFTER THE TWENTIETH DAY OF MARCH, TWO THOUSAND THREE, TO THE END OF
SUCH HOSTILITIES.
  (e) "Veteran" means a person (i) who served in  the  active  military,
naval,  or air service during a period of war, or who was a recipient of
the armed forces expeditionary medal, navy expeditionary  medal,  marine
corps  expeditionary  medal,  or  global  war on terrorism expeditionary
medal, and who was discharged  or  released  therefrom  under  honorable

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02825-01-9
              

S. 2980                             2

conditions,  (ii) who was employed by the War Shipping Administration or
Office of Defense Transportation or their agents as  a  merchant  seaman
documented  by  the United States Coast Guard or Department of Commerce,
or  as  a  civil  servant  employed  by the United States Army Transport
Service (later redesignated as the  United  States  Army  Transportation
Corps,  Water  Division)  or  the  Naval Transportation Service; and who
served satisfactorily as a  crew  member  during  the  period  of  armed
conflict,  December  seventh,  nineteen  hundred  forty-one,  to  August
fifteenth, nineteen  hundred  forty-five,  aboard  merchant  vessels  in
oceangoing,  i.e.,  foreign,  intercoastal, or coastwise service as such
terms are defined under federal law (46 USCA 10301 & 10501) and  further
to  include "near foreign" voyages between the United States and Canada,
Mexico, or the West Indies via ocean routes, or public vessels in ocean-
going service or foreign waters and who has received  a  Certificate  of
Release or Discharge from Active Duty and a discharge certificate, or an
Honorable Service Certificate/Report of Casualty, from the department of
defense,  (iii)  who  served as a United States civilian employed by the
American Field Service and served overseas under  United  States  Armies
and United States Army Groups in world war II during the period of armed
conflict,  December  seventh,  nineteen  hundred  forty-one  through May
eighth, nineteen hundred forty-five, and who was discharged or  released
therefrom under honorable conditions, (iv) who served as a United States
civilian  Flight Crew and Aviation Ground Support Employee of Pan Ameri-
can World Airways or one of  its  subsidiaries  or  its  affiliates  and
served  overseas  as a result of Pan American's contract with Air Trans-
port Command or Naval Air Transport Service during the period  of  armed
conflict, December fourteenth, nineteen hundred forty-one through August
fourteenth,  nineteen  hundred  forty-five,  and  who  was discharged or
released therefrom under honorable conditions,  or  (v)  notwithstanding
any  other  provision  of  law  to  the contrary, who are members of the
reserve components of the armed forces of the United States who received
an honorable discharge or release therefrom under honorable  conditions,
but  are  still members of the reserve components of the armed forces of
the United States provided that such members meet all  other  qualifica-
tions under the provisions of this section.  FOR PURPOSES OF ELIGIBILITY
UNDER  THIS  SECTION AND SECTION FOUR HUNDRED FIFTY-EIGHT OF THIS TITLE,
"VETERAN" SHALL ALSO INCLUDE PERSONS WHO ARE IN ACTIVE  MILITARY,  NAVAL
OR  AIR  SERVICE  AND  DEPLOYED TO THE PERSIAN GULF CONFLICT, THE WAR IN
AFGHANISTAN AND/OR THE WAR IN IRAQ.  PROOF OF ELIGIBILITY  STATUS  SHALL
INCLUDE A COPY OF SUCH PERSON'S DEPLOYMENT ORDERS.
  S  2.  Section 458-a of the real property tax law is amended by adding
a new subdivision 9 to read as follows:
  9. NOTWITHSTANDING ANY LAW, RULE OR REGULATION TO THE  CONTRARY,  EACH
COUNTY,  CITY,  TOWN OR VILLAGE THAT ELECTS TO PROVIDE THE REAL PROPERTY
EXEMPTION AUTHORIZED IN THIS SECTION TO ACTIVE  MILITARY  PERSONNEL  WHO
HAVE  BEEN  DEPLOYED  DURING  THE  HOSTILITIES KNOWN AS THE PERSIAN GULF
CONFLICT, THE WAR IN AFGHANISTAN OR THE WAR  IN  IRAQ,  AS  PROVIDED  IN
PARAGRAPHS  (A)  AND  (E)  OF  SUBDIVISION ONE OF THIS SECTION, SHALL BE
PROPORTIONATELY REIMBURSED BY THE STATE FOR ANY LOSS OF REVENUE  RESULT-
ING  FROM  A REDUCTION OF REVENUE RECEIVED BY SUCH COUNTY, CITY, TOWN OR
VILLAGE BY PROVIDING SUCH EXEMPTION.
  S 3.  This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.