senate Bill S224

2013-2014 Legislative Session

Provides for the same real property tax exemption for veterans to persons in active duty and deployed to the Persian Gulf, and/or wars in Afghanistan and Iraq

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to veterans, homeland security and military affairs
Jan 09, 2013 referred to veterans, homeland security and military affairs

Co-Sponsors

S224 - Bill Details

Current Committee:
Senate Veterans, Homeland Security And Military Affairs
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง458-a, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2022
2009-2010: S2980

S224 - Bill Texts

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Provides for the same real property tax exemption for veterans to persons in active duty and deployed to the Persian Gulf, and/or wars in Afghanistan and Iraq.

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BILL NUMBER:S224

TITLE OF BILL:
An act
to amend the real property tax law, in relation to adding active
military personnel who have been deployed to the Persian Gulf,
Afghanistan or Iraq wars to the veteran real property exemption

PURPOSE:
The purpose of this bill is to allow veterans of the wars in
Afghanistan, Iraq and the Persian Gulf to receive the veteran's real
property exemption that is received by those veterans who have
served in past military conflicts.

SUMMARY OF PROVISIONS:
Section one amends the real property tax law to include the
hostilities known as the war in Afghanistan which began after the
events of September 11, 2001 and the war in Iraq beginning on the
twelfth day of March 2003. The title of 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 as proven by an individuals documented deployment orders.

Section two amends the real property tax law by adding a new
subdivision that states that any county, city, town or village that
provides the real property exemption to active military personnel
serving in the Persian Gulf, Afghanistan or Iraq will be reimbursed
by the State for the lost revenue as a result of the tax exemption.

Section three states an enactment clause.

JUSTIFICATION:
The Property tax exemption granted to those veterans of war from past
conflicts such as the Korean and Vietnam wars should also be given to
those individuals who have served or who are currently serving in the
conflicts in the Middle East.

LEGISLATIVE HISTORY:
2008 - Referred to Rules
2010 - Referred to Veterans, Homeland Security & Military
Affairs (S.2980)
2012 - Referred to Veterans, Homeland Security and Military Affairs

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect on the first of January next Succeeding the
date on which it shall have become law.

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

                                   224

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00281-01-3

S. 224                              2

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
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.

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