S T A T E O F N E W Y O R K
________________________________________________________________________
5002
2013-2014 Regular Sessions
I N A S S E M B L Y
February 14, 2013
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Introduced by M. of A. ORTIZ, LAVINE, SCHIMMINGER -- Multi-Sponsored by
-- M. of A. COLTON, COOK, CUSICK, ROBINSON, WEISENBERG, WRIGHT -- read
once and referred to the Committee on Veterans' Affairs
AN ACT to amend the real property tax law, in relation to the alternate
real property tax exemption for veterans
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (c) of subdivision 1 of section 458-a of the real
property tax law, as amended by chapter 100 of the laws of 1988, is
amended to read as follows:
(c) "Qualified owner" means a veteran, the spouse of a veteran or the
unremarried surviving spouse of a veteran. Where property is owned by
more than one qualified owner, the exemption to which each is entitled
[may] SHALL be combined. Where a veteran is also the unremarried surviv-
ing spouse of a veteran, such person may also receive any exemption to
which the deceased spouse was entitled.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06405-02-3