Assembly Bill A10346

                                BILL NUMBER:A10346

TITLE  OF BILL:   An act to amend the real property tax law, in relation
to veteran eligibility for real property tax exemptions

SUMMARY OF PROVISIONS:  This bill adds a new paragraph b-1  to  subdivi-
sion  2  of  section  458-a of the Real. Property Tax Law, which permits
each county, city, town or village to adopt a  local  law  to  authorize
veterans who have not been discharged or released from a current, subse-
quent  military  service,  but  who would otherwise qualify for both the
exemptions of paragraphs (a) and (b) of subdivision 2 of  section  458-a
to receive both exemptions.

PURPOSE  &  JUSTIFICATION:   This bill permits municipalities to enact a
local law to grant the additional combat veteran  exemption  to  persons
who  have been discharged from the service (enabling them to receive the
regular veteran exemption), then re-enlisted, served in combat, and  are
now  returned  and reside in New York State, but have not yet been again
discharged.

The wars in Afghanistan and Iraq have led to many veterans  choosing  to
return  to  the military and serve in combat. Soldiers who have returned
to New York from combat, but have not yet been discharged from  service,
have  found  that although they are eligible for the regular 15% veteran
exemption under 458-a 2(a) as a result of their earlier discharge,  they
are  not  eligible  for  the additional 10% combat exemption under 458-a