S T A T E   O F   N E W   Y O R K
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                                  3203

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 24, 2013
                               ___________

Introduced  by  M.  of  A. FITZPATRICK, McKEVITT, GIGLIO, KOLB -- Multi-
  Sponsored by -- M. of A.   CROUCH -- read once  and  referred  to  the
  Committee on Veterans' Affairs

AN  ACT  to  amend  the  real  property tax law, in relation to veterans
  alternative exemption

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

  Section 1. Paragraph (e) of subdivision 1 of section 458-a of the real
property  tax  law,  as  amended  by chapter 384 of the laws of 2008, is
amended to read as follows:
  (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
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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05966-01-3
              

A. 3203                             2

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, OR (VI) WHO SERVED IN THE
ACTIVE MILITARY, NAVAL, OR AIR SERVICE FOR A PERIOD  OF  MORE  THAN  ONE
HUNDRED  EIGHTY-FIVE  DAYS  AND  RECEIVED A COMPENSATION RATING OF SIXTY
PERCENT OR GREATER, FROM THE UNITED STATES  VETERANS  ADMINISTRATION  OR
FROM  THE  UNITED  STATES  DEPARTMENT  OF  DEFENSE  BECAUSE OF A SERVICE
CONNECTED DISABILITY.
  S 2. This act shall take effect immediately; provided  that  the  real
property tax exemptions authorized by section 458-a of the real property
tax  law,  as  amended  by section one of this act, shall first apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after August 30, 2008.