BILL NUMBER:S870

TITLE OF BILL:

An act to amend the real property tax law, in relation to veteran
eligibility for real property tax exemptions

SUMMARY OF PROVISIONS:

This bill adds a new paragraph b-1 to subdivision 2 of section 458-a
of the Real Property Tax Law, which permits each county, city, town or
village to adopt a local law to authorize veterans who have not been
discharged or released from a current, subsequent military service,
but who would otherwise qualify for both the exemptions of paragraphs
(a) and (b) of subdivision 2 of section 458-a to receive both
exemptions.

PURPOSE & JUSTIFICATION:

This bill permits municipalities to enact a local law to grant the
additional combat veteran exemption to persons who have been
discharged from the service (enabling them to receive the regular
veteran exemption), then re-enlisted, served in combat, and are now
returned and reside in New York State, but have not yet been again
discharged.

              

The wars in Afghanistan and Iraq have led to many veterans choosing to
return to the military and serve in combat. Soldiers who have returned
to New York from combat, but have not yet been discharged from
service, have found that although they are eligible for the regular
15% veteran exemption under 458-a 2(a) as a result of their earlier
discharge, they are not eligible for the additional 10% combat
exemption under 458-a 2(b) because they have not been discharged from
their subsequent service. Local taxing authorities should be allowed
to offer this combat exemption to these soldiers to honor their
service to their country.

PRIOR LEGISLATIVE HISTORY:

2006/07 - S.6423/A.11035 -- PASSED SENATE/Veterans Affairs
2008 - S.2966/A.5934 RULES/Veterans Affairs
2010 - S.3015/A.10346 VETERANS/Veterans Affairs
2011-12 - S.3222/A.8154 -- PASSED SENATE/Veterans Affairs
2013-14 - S.1435/A.4162 - PASSED SENATE/Veterans Affairs

FISCAL IMPLICATIONS:

No cost to the state, exemption is offered at local option.

EFFECTIVE DATE:

This act shall take effect immediately.