S T A T E O F N E W Y O R K
________________________________________________________________________
5840
2019-2020 Regular Sessions
I N S E N A T E
May 15, 2019
___________
Introduced by Sen. KAPLAN -- 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 including
certain certified first responders within 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 (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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11737-01-9
S. 5840 2
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, OR (VI) WHO WAS A CERTIFIED
FIRST RESPONDER WHO IS DISABLED AS A RESULT OF A CERTIFIED WORLD TRADE
CENTER MEDICAL CONDITION.
§ 2. This act shall take effect immediately.