S T A T E O F N E W Y O R K
________________________________________________________________________
7225
I N S E N A T E
January 10, 2020
___________
Introduced by Sen. BROOKS -- 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 real property
tax exemptions for any special ad valorem levies or special district
charges and assessments for veterans
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 2 of section 458-a of the real property tax law
is amended by adding a new paragraph (e) to read as follows:
(E) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPHS (A), (B) AND (C) OF
THIS SUBDIVISION, A COUNTY, CITY, TOWN, VILLAGE, SCHOOL DISTRICT, FIRE
DISTRICT OR SEWER DISTRICT ACTING BY AND THROUGH ITS GOVERNING BODY, MAY
GRANT TO A VETERAN, OR THE UNMARRIED SURVIVING SPOUSE OF SUCH VETERAN,
WHO SERVED IN A COMBAT THEATRE OR COMBAT ZONE OF OPERATIONS, UP TO A ONE
HUNDRED PERCENT EXEMPTION FROM TAXATION FOR ANY SPECIAL AD VALOREM
LEVIES OR SPECIAL DISTRICT CHARGES AND ASSESSMENTS.
§ 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on and after January 1, 2020.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14244-02-9