S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5689
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              March 16, 2021
                                ___________
 
 Introduced  by  Sen.  LANZA  -- 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 certain disabled 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 OR SCHOOL 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 THEA-
 TRE OR COMBAT ZONE OF OPERATIONS, AND WHO IS ONE HUNDRED  PERCENT  DISA-
 BLED  AS  A  RESULT OF MILITARY SERVICE, A ONE HUNDRED PERCENT EXEMPTION
 FROM REAL PROPERTY  TAXATION.  THE  LOCAL  MAXIMUM  EXEMPTION  ALLOWANCE
 ADOPTED  BY  A  LOCAL  LAW PURSUANT TO PARAGRAPH (D) OF THIS SUBDIVISION
 SHALL NOT APPLY TO SUCH  EXEMPTIONS  OF  ONE  HUNDRED  PERCENT  DISABLED
 VETERANS.
   § 2. This act shall take effect immediately and shall apply to assess-
 ment rolls prepared on and after January 1, 2022.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05523-01-1