Senate Bill S2022

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

                                  2022

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 14, 2011
                               ___________

Introduced  by Sen. SQUADRON -- read twice and ordered printed, and when
  printed to be committed to the Committee on Veterans, Homeland Securi-
  ty 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
conditions, (ii) who was employed by the War Shipping Administration  or

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07703-01-1
              

S. 2022                             2

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.