S T A T E O F N E W Y O R K
________________________________________________________________________
6465
I N S E N A T E
February 13, 2012
___________
Introduced by Sen. LANZA -- 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 real property
tax exemptions for certain disabled veterans
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 2 of section 458-a of the real property tax law
is amended by adding a new paragraph (e) to read as follows:
(E) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPHS (A), (B) AND (C) OF
THIS SUBDIVISION A VETERAN, OR THE UNMARRIED SURVIVING SPOUSE OF SUCH
VETERAN, WHO SERVED IN A COMBAT THEATRE OR COMBAT ZONE OF OPERATIONS, AS
DOCUMENTED BY THE AWARD OF A UNITED STATES CAMPAIGN RIBBON OR SERVICE
MEDAL, OR THE ARMED FORCES EXPEDITIONARY MEDAL, NAVY EXPEDITIONARY
MEDAL, MARINE CORPS EXPEDITIONARY MEDAL, OR GLOBAL WAR ON TERRORISM
EXPEDITIONARY MEDAL, AND WHO IS ONE HUNDRED PERCENT DISABLED AS A RESULT
OF MILITARY SERVICE, SHALL BE ONE HUNDRED PERCENT EXEMPT FROM REAL PROP-
ERTY TAXATION. THE LOCAL MAXIMUM EXEMPTION ALLOWANCE ADOPTED BY A LOCAL
LAW PURSUANT TO PARAGRAPH (D) OF THIS SUBDIVISION SHALL NOT APPLY TO
EXEMPTIONS OF ONE HUNDRED PERCENT DISABLED VETERANS.
S 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on and after January 1, 2012.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05902-02-2