S T A T E O F N E W Y O R K
________________________________________________________________________
6055--A
2021-2022 Regular Sessions
I N A S S E M B L Y
March 5, 2021
___________
Introduced by M. of A. WOERNER, GRIFFIN, BARNWELL, McMAHON, THIELE,
D. ROSENTHAL, SIMPSON, MIKULIN, DURSO, McDONALD -- read once and
referred to the Committee on Real Property Taxation -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the real property tax law, in relation to clarifying the
definition of veteran to include career members of the armed forces
for purposes of the veterans alternative tax 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 490 of the laws of 2019, 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 (1) was discharged or released therefrom under honorable
conditions, or (2) has a qualifying condition, as defined in section
three hundred fifty of the executive law, and has received a discharge
other than bad conduct or dishonorable from such service, or (3) is a
discharged LGBT veteran, as defined in section three hundred fifty of
the executive law, and has received a discharge other than bad conduct
or dishonorable from such service, (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 peri-
od 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02972-04-1
A. 6055--A 2
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 (1) was discharged or
released therefrom under honorable conditions, or (2) has a qualifying
condition, as defined in section three hundred fifty of the executive
law, and has received a discharge other than bad conduct or dishonorable
from such service, or (3) is a discharged LGBT veteran, as defined in
section three hundred fifty of the executive law, and has received a
discharge other than bad conduct or dishonorable from such service, (iv)
who served as a United States civilian Flight Crew and Aviation Ground
Support Employee of Pan American World Airways or one of its subsid-
iaries or its affiliates and served overseas as a result of Pan Ameri-
can's contract with Air Transport 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 (1) was discharged or released therefrom under honorable
conditions, or (2) has a qualifying condition, as defined in section
three hundred fifty of the executive law, and has received a discharge
other than bad conduct or dishonorable from such service, or (3) is a
discharged LGBT veteran, as defined in section three hundred fifty of
the executive law, and has received a discharge other than bad conduct
or dishonorable from such service, [or] (v) notwithstanding any other
provision of law to the contrary, who are members of the reserve compo-
nents of the armed forces of the United States who (1) received an
honorable discharge or release therefrom under honorable conditions, or
(2) has a qualifying condition, as defined in section three hundred
fifty of the executive law, and has received a discharge other than bad
conduct or dishonorable from such service, or (3) is a discharged LGBT
veteran, as defined in section three hundred fifty of the executive law,
and has received a discharge other than bad conduct or dishonorable from
such service, but are still members of the reserve components of the
armed forces of the United States provided that such members meet all
other qualifications under the provisions of this section, OR (VI) WHO
SHALL BE CONSIDERED TO HAVE BEEN DISCHARGED OR RELEASED FROM ACTIVE
MILITARY, NAVAL, OR AIR SERVICE UNDER HONORABLE CONDITIONS IF: (1) THE
INDIVIDUAL SERVED IN THE ACTIVE MILITARY, NAVAL, OR AIR SERVICE FOR THE
PERIOD OF TIME SUCH INDIVIDUAL WAS OBLIGATED TO SERVE AT THE TIME OF
ENTRY INTO SERVICE; (2) THE INDIVIDUAL WAS NOT DISCHARGED OR RELEASED
FROM SUCH SERVICE AT THE TIME OF COMPLETING SUCH PERIOD OF OBLIGATION
DUE TO AN INTERVENING ENLISTMENT OR REENLISTMENT; (3) THE INDIVIDUAL
WOULD HAVE BEEN ELIGIBLE FOR A DISCHARGE OR RELEASE UNDER CONDITIONS
OTHER THAN DISHONORABLE AT SUCH TIME EXCEPT FOR SUCH INTERVENING ENLIST-
MENT OR REENLISTMENT; AND (4) THE INDIVIDUAL SERVED IN THE ACTIVE MILI-
TARY, NAVAL, OR AIR SERVICE FOR A PERIOD OF AT LEAST TEN YEARS, PROVIDED
THAT SUCH INDIVIDUAL MEETS ALL OTHER QUALIFICATIONS UNDER THE PROVISIONS
OF THIS SECTION.
§ 2. This act shall take effect immediately.