S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4362
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 14, 2023
                                ___________
 
 Introduced  by  M.  of  A.  FITZPATRICK,  BRABENEC,  BYRNES,  DeSTEFANO,
   J. M. GIGLIO, DiPIETRO, HAWLEY, TAGUE -- Multi-Sponsored by --  M.  of
   A.  BLANKENBUSH,  MANKTELOW -- 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 section 83 of part PP of chapter  56  of
 the laws of 2022, 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 one
 of the veterans' services 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 one of the veterans'  services  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  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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08397-01-3
              

 A. 4362                             2
 
 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
 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 one of the veterans' services 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
 one  of  the  veterans' services 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 subsidiaries or its affil-
 iates and served overseas as a result of Pan  American'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 one of the veterans'
 services 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 one of the veterans' services 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  components  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 one of the veterans' services 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 one of the
 veterans' services 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 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 DEPART-
 MENT OF DEFENSE BECAUSE OF A SERVICE CONNECTED DISABILITY.
   § 2. This act shall take effect immediately; provided,  however,  that
 if  section  83  of  part PP of chapter 56 of the laws of 2022 shall not
 have taken effect on or before such date then section one  of  this  act
 shall  take  effect  on  the  same  date  and in the same manner as such
 section of such part of such chapter of the laws of 2022  takes  effect;
 and provided further 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.