S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7344
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 24, 2017
                                ___________
 
 Introduced  by M. of A. FITZPATRICK, McKEVITT, GIGLIO, KOLB -- 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
 defense,  (iii)  who  served as a United States civilian employed by the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11110-01-7

 A. 7344                             2
 
 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.
   §  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.